Accumulated Other Comprehensive Income (Loss) (Tables)

12 Months Ended

Apr. 30, 2013

Schedule of Before Tax Income (Loss) Related Income Tax effect and Accumulated Balances

The before tax income (loss), related income tax effect, and accumulated balances are as follows:


$ in thousands	Cash Flow Hedge		Foreign Currency Translation Adjustment		Minimum Pension Liability Adjustment		Total Accumulated Other Comprehensive Income (Loss)
Balance at April 30, 2010		(31)		17		(4,884)		(4,898)
Foreign currency translation adjustment		—		21		—		21
Change in fair value of cash flow hedges		(172)		—		—		(172)
Change in unrecognized actuarial loss on pension obligations		—		—		88		88
Income tax effect		65		—		(34)		31

Balance at April 30, 2011		(138)		38		(4,830)		(4,930)
Foreign currency translation adjustment		—		(466)		—		(466)
Change in fair value of cash flow hedges		(157)		—		—		(157)
Change in unrecognized actuarial loss on pension obligations		—		—		(2,753)		(2,753)
Income tax effect		59		—		1,071		1,130

Balance at April 30, 2012		(236)		(428)		(6,512)		(7,176)
Foreign currency translation adjustment		—		84		—		84
Change in fair value of cash flow hedges		34		—		—		34
Change in unrecognized actuarial loss on pension obligations		—		—		(419)		(419)
Income tax effect		(13)		—		163		150

Balance at April 30, 2013	$	(215)	$	(344)	$	(6,768)	$	(7,327)

- 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.

+ References+ Details