Comprehensive income

9 Months Ended

Jul. 31, 2011


	10.		Comprehensive income. Comprehensive income for the three months ended July 31, 2011 and 2010 is as follows:


	Three Months Ended
	July 31, 2011			July 31, 2010

Net income	$	56,550		$	55,329
Foreign currency translation adjustments		(2,053	)		(126	)
Amortization of prior service cost and net actuarial losses		1,527			1,158

Comprehensive income	$	56,024		$	56,361

Comprehensive income for the nine months ended July 31, 2011 and 2010 is as follows:


	Nine Months Ended
	July 31, 2011		July 31, 2010

Net income	$	167,689	$	114,492
Foreign currency translation adjustments		12,792		(27,044	)
Remeasurement of supplemental pension liability		—		(2,746	)
Settlement loss		—		5,014
Amortization of prior service cost and net actuarial losses		4,498		4,962

Comprehensive income	$	184,979	$	94,678

			Accumulated other comprehensive loss at July 31, 2011 consisted of pension and postretirement benefit plan adjustments of $98,286 offset by $49,270 of net foreign currency translation adjustment credits. Accumulated other comprehensive loss at July 31, 2010 consisted of pension and postretirement benefit plan adjustments of $89,079 offset by $13,795 of net foreign currency translation adjustment credits.

			Changes in accumulated other comprehensive income (loss) for the nine months ended July 31, 2011 and 2010 are as follows:


	July 31, 2011			July 31, 2010

Beginning balance	$	(66,306	)	$	(55,470	)
Current-period change		17,290			(19,814	)

Ending balance	$	(49,016	)	$	(75,284	)

- 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.

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