Other Comprehensive Income (Loss)

12 Months Ended

Mar. 31, 2011

12. OTHER COMPREHENSIVE INCOME (LOSS)

The following table presents the components of other comprehensive income (loss), including reclassification adjustments and tax effects:


(¥ in millions)
	2011									2010									2009
For the years ended March 31:	Before-tax Amount			Tax Benefit (Expense)			Net-of-tax Amount			Before-tax Amount			Tax Benefit (Expense)			Net-of-tax Amount			Before-tax Amount			Tax Benefit (Expense)			Net-of-tax Amount
Foreign currency translation adjustments:
Foreign currency translation adjustments arising during period	¥	(26,930	)	¥	548		¥	(26,382	)	¥	8,248		¥	2		¥	8,250		¥	(62,293	)	¥	461		¥	(61,832	)
Reclassification adjustment for losses (gains) realized in net income		—			—			—			—			—			—			—			—			—

		(26,930	)	¥	548		¥	(26,382	)		8,248			2			8,250			(62,293	)		461			(61,832	)

Unrealized gains (losses) on securities:
Unrealized gains (losses) on securities arising during period		(5,536	)		2,245			(3,291	)		21,476			(8,718	)		12,758			(53,868	)		21,870			(31,998	)
Reclassification adjustment for losses (gains) realized in net income		(3,087	)		1,253			(1,834	)		(1,678	)		681			(997	)		8,734			(3,019	)		5,715

		(8,623	)		3,498			(5,125	)		19,798			(8,037	)		11,761			(45,134	)		18,851			(26,283	)

Unrealized gains (losses) on derivatives:
Unrealized losses on derivatives arising during period		(662	)		228			(434	)		(1,310	)		472			(838	)		(2,378	)		1,054			(1,324	)
Reclassification adjustments for losses (gains) realized in net income		1,888			(650	)		1,238			2,179			(785	)		1,394			(316	)		128			(188	)

		1,226			(422	)		804			869			(313	)		556			(2,694	)		1,182			(1,512	)

Pension liability adjustments:
Pension liability adjustments arising during period		(4,602	)		1,722			(2,880	)		7,712			(3,133	)		4,579			(22,897	)		9,356			(13,541	)
Reclassification adjustment for losses (gains) realized in net income		(336	)		136			(200	)		8,803			(3,574	)		5,229			(680	)		276			(404	)

		(4,938	)		1,858			(3,080	)		16,515			(6,707	)		9,808			(23,577	)		9,632			(13,945	)

Other comprehensive income (loss)	¥	(39,265	)	¥	5,482		¥	(33,783	)	¥	45,430		¥	(15,055	)	¥	30,375		¥	(133,698	)	¥	30,126		¥	(103,572	)

The following table presents the components of other comprehensive income (loss) attributable to Kubota Corporation and noncontrolling interests:


(¥ in millions)
	2011									2010							2009
For the years ended March 31:	Kubota Corporation			Non-controlling Interests			Total			Kubota Corporation		Non-controlling Interests			Total		Kubota Corporation			Non-controlling Interests			Total
Foreign currency translation adjustments	¥	(23,294	)	¥	(3,088	)	¥	(26,382	)	¥	6,408	¥	1,842		¥	8,250	¥	(51,789	)	¥	(10,043	)	¥	(61,832	)
Unrealized gains (losses) on securities		(5,128	)		3			(5,125	)		11,728		33			11,761		(26,270	)		(13	)		(26,283	)
Unrealized gains (losses) on derivatives		805			(1	)		804			570		(14	)		556		(1,512	)		—			(1,512	)
Pension liability adjustments		(3,093	)		13			(3,080	)		9,723		85			9,808		(13,790	)		(155	)		(13,945	)

Other comprehensive income (loss)	¥	(30,710	)	¥	(3,073	)	¥	(33,783	)	¥	28,429	¥	1,946		¥	30,375	¥	(93,361	)	¥	(10,211	)	¥	(103,572	)

- Definition

This label may include the following: 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. Components of comprehensive income include: (1) foreign currency translation adjustments; (2) gains and losses on foreign currency transactions that are designated as, and are effective as, economic hedges of a net investment in a foreign entity; (3) gains and 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; (4) change in the market value of a futures contract that qualifies as a hedge of an asset reported at fair value; (5) unrealized holding gains and 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; (6) a net loss recognized as an additional pension liability not yet recognized as net periodic pension cost; and (7) the net gain or loss and net prior service cost or credit for pension plans and other postretirement benefit plans.

+ References+ Details