COMPREHENSIVE INCOME (LOSS) (Tables)

9 Months Ended

Aug. 31, 2012

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,
	2012			2011			2012			2011
Net income	$	26,099		$	23,591		$	73,275		$	60,696
Cumulative translation adjustment, net		20,282			(3,299	)		(1,244	)		19,357
Unrealized gain on available-for-sale securities, net		(9	)		(10	)		(16	)		48

Comprehensive income (loss)		46,372			20,282			72,015			80,101
Comprehensive (income) loss attributable to noncontrolling interest		(41	)		(14	)		(23	)		(157	)

Comprehensive income (loss) attributable to TIBCO Software Inc.	$	46,331		$	20,268		$	71,992		$	79,944

- Definition

Tabular disclosure of components of comprehensive income (loss) including, but not limited to: (a) foreign currency translation adjustments; (b) gains (losses) on foreign currency transactions that are designated as, and are effective as, economic hedges of a net investment in a foreign entity; (c) gains (losses) on intercompany foreign currency transactions that are of a long-term-investment nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements; (d) change in the market value of a futures contract that qualifies as a hedge of an asset reported at fair value; (e) unrealized holding gains (losses) on available-for-sale securities and that resulting from transfers of debt securities from the held-to-maturity category to the available-for-sale category; (f) a net loss recognized as an additional pension liability not yet recognized as net periodic pension cost; and (g) the net gain (loss) and net prior service cost or credit for pension plans and other postretirement benefit plans.

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