QUALCOMM Incorporated Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Basis of Presentation (Tables)

Basis of Presentation (Tables)

3 Months Ended

Dec. 25, 2011

Notes to Financial Statements [Abstract]

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



	Three Months Ended
	December 25, 2011			December 26, 2010
Net income	$	1,395		$	1,170
Other comprehensive income:
Foreign currency translation	(27		)	5
Noncredit other-than-temporary impairment losses and subsequent changes in fair value related to certain available-for-sale debt securities, net of income taxes	1			(4		)
Net unrealized gains on other available-for-sale securities and derivative instruments, net of income taxes	175			131
Reclassification of net realized gains on available-for-sale securities and derivative instruments included in net income, net of income taxes	(18		)	(76		)
Reclassification of other-than-temporary losses on available-for-sale securities included in net income, net of income taxes	9			4
Total other comprehensive income	140			60
Total comprehensive income	1,535			1,230
Comprehensive loss attributable to noncontrolling interests	8			—
Comprehensive income attributable to Qualcomm	$	1,543		$	1,230

Components of accumulated other comprehensive income

Components of accumulated other comprehensive income in Qualcomm stockholders’ equity consisted of the following (in millions):



	December 25, 2011			September 25, 2011
Noncredit other-than-temporary impairment losses and subsequent changes in fair value related to certain available-for-sale debt securities, net of income taxes	$	29		$	27
Net unrealized gains on other available-for-sale securities, net of income taxes	581			427
Net unrealized losses on derivative instruments, net of income taxes	(4		)	(15		)
Foreign currency translation	(111		)	(86		)
	$	495		$	353

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

Total estimated share-based compensation expense, related to all of the Company’s share-based awards, was comprised as follows (in millions):



	Three Months Ended
	December 25, 2011			December 26, 2010*
Cost of equipment and services revenues	$	20		$	14
Research and development	126			85
Selling, general and administrative	101			70
Continuing operations	247			169
Related income tax benefit	(53		)	(55		)
Continuing operations, net of income taxes	194			114
Discontinued operations	—			3
Related income tax benefit	—			(1		)
Discontinued operations, net of income taxes	—			2
	$	194		$	116

*As adjusted for discontinued operations (Note 8)

- 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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