Equity and Accumulated Other Comprehensive Income

3 Months Ended

Mar. 31, 2014

Equity [Abstract]

Equity and Accumulated Other Comprehensive Income

8.    Equity and Accumulated Other Comprehensive Income

The following table reflects the changes in equity attributable to both Amkor and the noncontrolling interests:

	Attributable to Amkor			Attributable to Noncontrolling Interests		Total
	(In thousands)
Equity at December 31, 2013	$	953,740		$	11,200	$	964,940
Net income	20,633			550		21,183
Other comprehensive income	3,949			—		3,949
Issuance of stock through employee share-based compensation plans	438			—		438
Treasury stock acquired through surrender of shares for tax withholding	(122		)	—		(122		)
Share-based compensation expense	972			—		972
Equity at March 31, 2014	$	979,610		$	11,750	$	991,360

	Attributable to Amkor			Attributable to Noncontrolling Interests		Total
	(In thousands)
Equity at December 31, 2012	$	657,955		$	8,839	$	666,794
Net income	13,382			384		13,766
Other comprehensive loss	(4,110		)	—		(4,110		)
Treasury stock acquired through surrender of shares for tax withholding	(90		)	—		(90		)
Share-based compensation expense	534			—		534
Equity at March 31, 2013	$	667,671		$	9,223	$	676,894

The following table reflects the changes in accumulated other comprehensive income and loss, net of tax:

	Defined Benefit Pension			Foreign Currency		Equity Interest in J-Devices' Other Comprehensive Income (Loss)			Total
	(In thousands)
Accumulated other comprehensive (loss) income at December 31, 2013	$	(1,013	)	$	11,451	$	(10,693	)	$	(255	)
Other comprehensive income before reclassifications	—			685		3,144			3,829
Amounts reclassified from accumulated other comprehensive (loss) income	120			—		—			120
Other comprehensive income	120			685		3,144			3,949
Accumulated other comprehensive (loss) income at March 31, 2014	$	(893	)	$	12,136	$	(7,549	)	$	3,694

	Defined Benefit Pension			Foreign Currency			Equity Interest in J-Devices' Other Comprehensive Income (Loss)			Total
	(In thousands)
Accumulated other comprehensive (loss) income at December 31, 2012	$	(5,373	)	$	16,346		$	268		$	11,241
Other comprehensive income (loss) before reclassifications	—			(2,356		)	(1,896		)	(4,252		)
Amounts reclassified from accumulated other comprehensive (loss) income	142			—			—			142
Other comprehensive income (loss)	142			(2,356		)	(1,896		)	(4,110		)
Accumulated other comprehensive (loss) income at March 31, 2013	$	(5,231	)	$	13,990		$	(1,628	)	$	7,131

Amounts reclassified out of accumulated other comprehensive income are included as a component of net periodic pension cost (Note 14).