JDS UNIPHASE CORP /CA/ | 2013 | FY | 3


Note 4. Accumulated Other Comprehensive Income

        The Company's accumulated other comprehensive income consists of the accumulated net unrealized gains or losses on available-for-sale investments, foreign currency translation adjustments, and defined benefit obligation.

        At June 29, 2013 and June 30, 2012, balances for the components of accumulated other comprehensive income were as follows (in millions):

 
  Unrealized gains
(losses) on
available-for-sale
investments
  Foreign currency
translation
adjustments,
net of tax
  Defined benefit
obligation, net
of tax(1)
  Total  

Beginning balance as of June 30, 2012

  $ (2.8 ) $ 10.6   $ (0.3 ) $ 7.5  

Other comprehensive income (loss) before reclassification

    0.2     5.8     (4.4 )   1.6  

Amounts reclassified from accumulated other comprehensive income (2)

    (0.5 )           (0.5 )
                   

Net current-period other comprehensive (loss) income

    (0.3 )   5.8     (4.4 )   1.1  
                   

Ending balance as of June 29, 2013

  $ (3.1 ) $ 16.4   $ (4.7 ) $ 8.6  
                   

(1)
Refer to "Note 15. Employee Defined Benefit Plan" for more details on the computation of net periodic cost for pension plans.

(2)
Amount represents realized gain on the sale of available-for-sale securities and is included as a component of Interest and other income (expense), net in the Consolidated Statement of Operations for the year ended June 29, 2013. There was no tax impact on the sale.

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