12	Other Comprehensive Income (Loss)

The components of Accumulated other comprehensive loss are as follows:

		2003			2002
Foreign currency translation adjustments	$	(156,193	)	$	(363,300	)
Minimum pension liability adjustment		(86,909	)		(77,661	)
Unrealized gains on investments		9,721			68
Unrealized losses on cash flow hedges		(9,892	)		(4,393	)
	$	(243,273	)	$	(445,286	)

     The income tax provision recorded in fiscal year 2003 and 2002 for the unrealized gains on investments was $6,700 and $2,800. The income tax benefits recorded in fiscal years 2003 and 2002 for cash flow hedges were $5,500 and $1,900, respectively. The income tax benefit amounts recorded in fiscal years 2003 and 2002 for the minimum pension liability adjustment was $300 and $52,600, respectively. Income taxes are generally not provided for translation adjustments.

     The unrealized gains on investments included in other comprehensive loss for 2002 are net of reclassification adjustments of $8,000, net of tax, for recognized losses as defined by SFAS No. 115. The tax expense associated with these reclassification adjustments was $5,600.

     The unrealized losses on cash flow hedges included in other comprehensive loss for 2003 and 2002 are net of reclassifica-tion adjustments of $6,800 and $4,200, net of tax, respectively, for realized hedge gains recorded to revenues. These amounts had been included in Accumulated other comprehensive loss in prior periods. The tax expense associated with these reclassifi-cation adjustments in 2003 and 2002 was $4,800 and $2,900, respectively.