| Comprehensive Income (Loss) |
| 12. |
|
COMPREHENSIVE INCOME (LOSS) |
Our comprehensive income (loss) includes net income and other comprehensive income (loss), which consists of unrealized gains and losses on available-for-sale securities and cumulative translation adjustments. A summary of the comprehensive income (loss) for the periods indicated is as follows (in thousands):
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
Three Months Ended
May 31, |
|
|
Six Months Ended
May 31, |
|
| |
|
2011 |
|
|
2010 |
|
|
2011 |
|
|
2010 |
|
|
Net income |
|
$ |
21,090 |
|
|
$ |
12,931 |
|
|
$ |
37,105 |
|
|
$ |
23,371 |
|
|
Cumulative translation adjustment |
|
|
6,530 |
|
|
|
(17,924 |
) |
|
|
22,656 |
|
|
|
(26,798 |
) |
|
Unrealized gain on available-for-sale securities |
|
|
25 |
|
|
|
14 |
|
|
|
58 |
|
|
|
33 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Comprehensive income (loss) |
|
|
27,645 |
|
|
|
(4,979 |
) |
|
|
59,819 |
|
|
|
(3,394 |
) |
|
Less: Comprehensive income attributable to noncontrolling interest |
|
|
57 |
|
|
|
122 |
|
|
|
143 |
|
|
|
117 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Comprehensive income (loss) attributable to TIBCO Software Inc. |
|
$ |
27,588 |
|
|
$ |
(5,101 |
) |
|
$ |
59,676 |
|
|
$ |
(3,511 |
) |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
The following table summarizes the allocation of comprehensive income (loss) between stockholders of TIBCO Software Inc. and the noncontrolling interest (in thousands):
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
Three Months Ended
May 31, 2011 |
|
|
Six Months Ended
May 31, 2011 |
|
| |
|
Stockholders
of TIBCO
Software
Inc. |
|
|
Noncontrolling
Interest |
|
|
Total |
|
|
Stockholders
of TIBCO
Software
Inc. |
|
|
Noncontrolling
Interest |
|
|
Total |
|
|
Net income |
|
$ |
21,046 |
|
|
$ |
44 |
|
|
$ |
21,090 |
|
|
$ |
36,999 |
|
|
$ |
106 |
|
|
$ |
37,105 |
|
|
Cumulative translation adjustment |
|
|
6,517 |
|
|
|
13 |
|
|
|
6,530 |
|
|
|
22,619 |
|
|
|
37 |
|
|
|
22,656 |
|
|
Unrealized gain on available-for-sale securities |
|
|
25 |
|
|
|
— |
|
|
|
25 |
|
|
|
58 |
|
|
|
— |
|
|
|
58 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Comprehensive income |
|
$ |
27,588 |
|
|
$ |
57 |
|
|
$ |
27,645 |
|
|
$ |
59,676 |
|
|
$ |
143 |
|
|
$ |
59,819 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
The balances of each component of accumulated other comprehensive income (loss), net of taxes, as of May 31, 2011 and November 30, 2010, consist of the following (in thousands):
| |
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
Unrealized Gain
(Loss) in
Available-for-Sale
Securities |
|
|
Foreign
Currency
Translation |
|
|
Accumulated
Other
Comprehensive
Income (Loss) |
|
|
Balance as of November 30, 2010 |
|
$ |
(10 |
) |
|
$ |
(22,066 |
) |
|
$ |
(22,076 |
) |
|
Net change during six month period |
|
|
58 |
|
|
|
22,619 |
|
|
|
22,677 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Balance as of May 31, 2011 |
|
$ |
48 |
|
|
$ |
553 |
|
|
$ |
601 |
|
| |
|
|
|
|
|
|
|
|
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|