Comprehensive Income (Loss)

9 Months Ended

Aug. 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 August 31,					Nine Months Ended August 31,
	2011			2010		2011		2010
Net income	$	23,591		$	17,464	$	60,696	$	40,835
Cumulative translation adjustment		(3,299	)		13,716		19,357		(13,082	)
Unrealized gain (loss) on available-for-sale securities		(10	)		45		48		78
Comprehensive income		20,282			31,225		80,101		27,831
Less: Comprehensive income attributable to noncontrolling interest		14			144		157		261
Comprehensive income attributable to TIBCO Software Inc.	$	20,268		$	31,081	$	79,944	$	27,570

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 August 31, 2011									Nine Months Ended August 31, 2011
	Stockholders of TIBCO Software Inc.			Noncontrolling Interest			Total			Stockholders of TIBCO Software Inc.		Noncontrolling Interest			Total
Net income	$	23,529		$	62		$	23,591		$	60,528	$	168		$	60,696
Cumulative translation adjustment		(3,251	)		(48	)		(3,299	)		19,368		(11	)		19,357
Unrealized gain (loss) on available-for-sale securities		(10	)		—			(10	)		48		—			48
Comprehensive income	$	20,268		$	14		$	20,282		$	79,944	$	157		$	80,101

The balances of each component of accumulated other comprehensive income (loss), net of taxes, as of August 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 nine month period		48			19,368			19,416
Balance as of August 31, 2011	$	38		$	(2,698	)	$	(2,660	)