COMPREHENSIVE INCOME:

9 Months Ended

Sep. 30, 2011

2. COMPREHENSIVE INCOME:

Comprehensive income includes net income and the other comprehensive income components which include unrealized gains and losses from foreign currency translation and from certain intercompany transactions that are of a long-term investment nature, pension-related adjustments that are recorded directly into a separate section of equity in the balance sheets and net investment and foreign exchange cash flow hedges. Foreign currency translation amounts and intercompany foreign currency loans are not adjusted for income taxes since they relate to indefinite length investments in non-U.S. subsidiaries.

Comprehensive (loss) income is summarized as follows:

	Three months ended						Nine months ended
	September 30,						September 30,
($ in millions)	2011			2010			2011			2010
Net income	$	87.8		$	43.5		$	381.0		$	135.0
Pension related adjustments, net of tax	2.4			(2.4		)	—			1.4
Foreign currency translation (a)	(71.2		)	65.7			(29.0		)	(11.9		)
Intercompany foreign currency loans	(64.8		)	81.5			0.4			(39.5		)
Net investment hedges, net of tax	1.5			(20.7		)	(10.6		)	0.8
Foreign exchange contracts, net of tax	(1.4		)	1.9			0.5			1.6
Comprehensive (loss) income	(45.7		)	169.5			342.3			87.4
Comprehensive income attributable to noncontrolling interest	(11.5		)	(3.6		)	(32.7		)	(5.8		)
Comprehensive (loss) income attributable to Rockwood Specialties Group, Inc.	$	(57.2	)	$	165.9		$	309.6		$	81.6

(a) Includes $10.1 million reclassified to net income in the nine months ended September 30, 2011 related to the sale of the plastic compounding business in January 2011.

- Definition

The entire disclosure for comprehensive income. Includes, but is not limited to, 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 (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 (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 (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 (loss) and net prior service cost or credit for pension plans and other postretirement benefit plans.

+ References

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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+ Details

ROCKWOOD SPECIALTIES GROUP INC 10-Q