Basis of Presentation (Tables)

9 Months Ended

Jun. 26, 2011

Notes to Financial Statements [Abstract]

Total comprehensive income consisted of the following (in millions):



	Three Months Ended						Nine Months Ended
	June 26, 2011			June 27, 2010			June 26, 2011			June 27, 2010
Net income	$	1,029		$	767		$	3,194		$	2,382
Other comprehensive income:
Foreign currency translation	—			(56		)	13			(58		)
Noncredit other-than-temporary impairment losses and subsequent changes in fair value related to certain marketable debt securities, net of income taxes	(2		)	(7		)	(12		)	13
Net unrealized gains (losses) on other marketable securities and derivative instruments, net of income taxes	(7		)	(180		)	215			151
Reclassification of net realized gains on marketable securities and derivative instruments included in net income, net of income taxes	(45		)	(64		)	(179		)	(228		)
Reclassification of other-than-temporary losses on marketable securities included in net income, net of income taxes	3			16			10			63
Total other comprehensive (loss) income	(51		)	(291		)	47			(59		)
Total comprehensive income	978			476			3,241			2,323
Comprehensive loss attributable to noncontrolling interests	6			—			10			—
Comprehensive income attributable to QUALCOMM	$	984		$	476		$	3,251		$	2,323

Components of accumulated other comprehensive income consisted of the following (in millions):



	June 26, 2011			September 26, 2010
Noncredit other-than-temporary impairment losses and subsequent changes in fair value related to certain marketable debt securities, net of income taxes	$	36		$	62
Net unrealized gains on marketable securities, net of income taxes	779			723
Net unrealized losses on derivative instruments, net of income taxes	(4		)	(8		)
Foreign currency translation	(67		)	(80		)
	$	744		$	697

Share-based compensation expense, related to all share-based awards

Total share-based compensation expense, net of income taxes was as follows (in millions):



	Three Months Ended						Nine Months Ended
	June 26, 2011			June 27, 2010*			June 26, 2011			June 27, 2010*
Cost of equipment and services revenues	$	14		$	10		$	44		$	30
Research and development	95			72			277			216
Selling, general and administrative	84			63			240			195
Continuing operations	193			145			561			441
Related income tax benefit	(46		)	(37		)	(155		)	(127		)
Continuing operations, net of income taxes	147			108			406			314
Discontinued operations	1			4			7			12
Related income tax benefit	(1		)	(1		)	(3		)	(4		)
Discontinued operations, net of income taxes	—			3			4			8
	$	147		$	111		$	410		$	322

*As adjusted for discontinued operations (Note 10)

- 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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- Definition

Tabular disclosure of the allocation of equity-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed.

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