Comprehensive Income (Loss)

6 Months Ended

May 31, 2011

Comprehensive Income (Loss)

Comprehensive Income (Loss)

12. COMPREHENSIVE INCOME (LOSS)

Our comprehensive income (loss) includes net income and other comprehensive income (loss), which consists of unrealized gains and losses on available-for-sale securities and cumulative translation adjustments. A summary of the comprehensive income (loss) for the periods indicated is as follows (in thousands):

	Three Months Ended May 31,					Six Months Ended May 31,
	2011		2010			2011		2010
Net income	$	21,090	$	12,931		$	37,105	$	23,371
Cumulative translation adjustment		6,530		(17,924	)		22,656		(26,798	)
Unrealized gain on available-for-sale securities		25		14			58		33
Comprehensive income (loss)		27,645		(4,979	)		59,819		(3,394	)
Less: Comprehensive income attributable to noncontrolling interest		57		122			143		117
Comprehensive income (loss) attributable to TIBCO Software Inc.	$	27,588	$	(5,101	)	$	59,676	$	(3,511	)

The following table summarizes the allocation of comprehensive income (loss) between stockholders of TIBCO Software Inc. and the noncontrolling interest (in thousands):

	Three Months Ended May 31, 2011						Six Months Ended May 31, 2011
	Stockholders of TIBCO Software Inc.		Noncontrolling Interest		Total		Stockholders of TIBCO Software Inc.		Noncontrolling Interest		Total
Net income	$	21,046	$	44	$	21,090	$	36,999	$	106	$	37,105
Cumulative translation adjustment		6,517		13		6,530		22,619		37		22,656
Unrealized gain on available-for-sale securities		25		—		25		58		—		58
Comprehensive income	$	27,588	$	57	$	27,645	$	59,676	$	143	$	59,819

The balances of each component of accumulated other comprehensive income (loss), net of taxes, as of May 31, 2011 and November 30, 2010, consist of the following (in thousands):

	Unrealized Gain (Loss) in Available-for-Sale Securities			Foreign Currency Translation			Accumulated Other Comprehensive Income (Loss)
Balance as of November 30, 2010	$	(10	)	$	(22,066	)	$	(22,076	)
Net change during six month period		58			22,619			22,677
Balance as of May 31, 2011	$	48		$	553		$	601