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Comprehensive Income
 12 Months Ended
Dec. 28, 2013
Comprehensive Income [Abstract]  
COMPREHENSIVE INCOME
COMPREHENSIVE INCOME

The Company follows FASB authoritative guidance for reporting and presentation of comprehensive income or loss and its components.  Other comprehensive income (loss) is derived from adjustments that reflect pension adjustments, natural gas derivative adjustments, corn option adjustments, foreign currency translation adjustments and interest rate swap derivative adjustments. The components of other comprehensive income (loss) and the related tax impacts for the years ended December 28, 2013, December 29, 2012 and December 31, 2011 are as follows (in thousands):

 
Before-Tax
 
Tax (Expense)
 
Net-of-Tax
 
Amount
 
or Benefit
 
Amount
Year Ended December 31, 2011
 
 
 
 
 
Defined Benefit Pension Plans
 
 
 
 
 
Actuarial (loss)/gain recognized
$
(19,280
)
 
$
7,474

 
$
(11,806
)
Amortization of actuarial loss
2,724

 
(1,056
)
 
1,668

Actuarial prior service cost recognized
(103
)
 
40

 
(63
)
Amortization of prior service costs
90

 
(35
)
 
55

Total defined benefit pension plans
(16,569
)
 
6,423

 
(10,146
)
Natural gas swap derivatives
 
 
 
 
 
Loss/(gain) reclassified to net income
441

 
(170
)
 
271

Gain/(loss) recognized in other comprehensive income (loss)
(1,229
)
 
476

 
(753
)
Total natural gas derivatives
(788
)
 
306

 
(482
)
Interest swap derivatives
 
 
 
 
 
Loss reclassified to net income
1,163

 
(451
)
 
712

Other comprehensive income
$
(16,194
)
 
$
6,278

 
$
(9,916
)
Year Ended December 29, 2012
 
 
 
 
 
Defined Benefit Pension Plans
 
 
 
 
 
Actuarial (loss)/gain recognized
$
(6,768
)
 
$
2,623

 
$
(4,145
)
Amortization of actuarial loss
4,756

 
(1,844
)
 
2,912

Amortization of prior service costs
103

 
(39
)
 
64

Total defined benefit pension plans
(1,909
)
 
740

 
(1,169
)
Natural gas swap derivatives
 
 
 
 
 
Loss/(gain) reclassified to net income
1,267

 
(491
)
 
776

Gain/(loss) recognized in other comprehensive income (loss)
(628
)
 
243

 
(385
)
Total natural gas derivatives
639

 
(248
)
 
391

Corn option derivatives
 
 
 
 
 
Gain/(loss) recognized in other comprehensive income (loss)
317

 
(123
)
 
194

Total corn options
 
 
 
 
 
Interest swap derivatives
 
 
 
 
 
Loss reclassified to net income
260

 
(101
)
 
159

Other comprehensive income
$
(693
)
 
$
268

 
$
(425
)
Year Ended December 28, 2013
 
 
 
 
 
Defined Benefit Pension Plans
 
 
 
 
 
Actuarial (loss)/gain recognized
$
18,773

 
$
(6,904
)
 
$
11,869

Amortization of actuarial loss
5,202

 
(2,018
)
 
3,184

Amortization of prior service costs
142

 
(55
)
 
87

Total defined benefit pension plans
24,117

 
(8,977
)
 
15,140

Natural gas swap derivatives
 
 
 
 
 
Loss/(gain) reclassified to net income
(41
)
 
16

 
(25
)
Gain/(loss) recognized in other comprehensive income (loss)
248

 
(96
)
 
152

Total natural gas derivatives
207

 
(80
)
 
127

Corn option derivatives
 
 
 
 
 
Loss/(gain) reclassified to net income
(5,486
)
 
2,129

 
(3,357
)
Gain/(Loss) recognized in other comprehensive income
7,350

 
(2,852
)
 
4,498

Total corn options
1,864

 
(723
)
 
1,141

 
 
 
 
 
 
Foreign currency translation
(14,502
)
 
—

 
(14,502
)
Other comprehensive income
$
11,686

 
$
(9,780
)
 
$
1,906




 
Fiscal Year Ended
 
 
December 28, 2013
December 29, 2012
December 31, 2011
Statement of Operations Classification
Derivative instruments
 
 
 
 
Natural gas swap derivatives
$
41

$
(1,267
)
$
(441
)
Cost of sales and operating expenses
Corn option derivatives
5,486

—

—

Cost of sales and operating expenses
Interest rate swap derivatives
—

(260
)
(1,163
)
Interest expense
 
5,527

(1,527
)
(1,604
)
Total before tax
 
(2,145
)
592

621

Income taxes
 
3,382

(935
)
(983
)
Net of tax
Defined benefit pension plans
 
 
 
 
Amortization of prior service cost
$
(142
)
$
(103
)
$
(90
)
(a)
Amortization of actuarial loss
(5,202
)
(4,756
)
(2,724
)
(a)
 
(5,344
)
(4,859
)
(2,814
)
Total before tax
 
2,073

1,883

1,091

Income taxes
 
(3,271
)
(2,976
)
(1,723
)
Net of tax
Total reclassifications
$
111

$
(3,911
)
$
(2,706
)
Net of tax

(a)
These items are included in the computation of net periodic pension cost. See Note 16 Employee Benefit Plans for additional information.

The following table presents changes in each component of accumulated comprehensive income (loss) as of December 28, 2013 as follows (in thousands):

 
 
Fiscal Year Ended December 28, 2013
 
 
Foreign Currency
Derivative
Defined Benefit
 
 
 
Translation
Instruments
Pension Plans
Total
Accumulated Other Comprehensive Income (loss) December 29, 2012, net of tax
 
$
—

$
180

$
(31,509
)
$
(31,329
)
Other comprehensive gain before reclassifications
 
(14,502
)
4,650

11,869

2,017

Amounts reclassified from accumulated other comprehensive income (loss)
 
—

(3,382
)
3,271

(111
)
Net current-period other comprehensive income
 
(14,502
)
1,268

15,140

1,906

Accumulated Other Comprehensive Income (loss) December 28, 2013, net of tax
 
$
(14,502
)
$
1,448

$
(16,369
)
$
(29,423
)