Equity and Accumulated Other Comprehensive Income (Loss)

9 Months Ended

Sep. 30, 2014

Equity [Abstract]

Equity and Accumulated Other Comprehensive Income

9.    Equity and Accumulated Other Comprehensive Income (Loss)

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	117,251			2,508		119,759
Other comprehensive loss	(17,223		)	—		(17,223		)
Issuance of stock through employee share-based compensation plans	5,826			—		5,826
Treasury stock acquired through surrender of shares for tax withholding	(1,348		)	—		(1,348		)
Share-based compensation expense	2,766			—		2,766
Conversion of debt to common stock	56,350			—		56,350
Equity at September 30, 2014	$	1,117,362		$	13,708	$	1,131,070

	Attributable to Amkor			Attributable to Noncontrolling Interests		Total
	(In thousands)
Equity at December 31, 2012	$	657,955		$	8,839	$	666,794
Net income	68,458			1,641		70,099
Other comprehensive loss	(4,401		)	—		(4,401		)
Treasury stock acquired through surrender of shares for tax withholding	(234		)	—		(234		)
Share-based compensation expense	2,065			—		2,065
Exchange of debt for common stock	195,034			—		195,034
Equity at September 30, 2013	$	918,877		$	10,480	$	929,357

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

	Defined Benefit Pension			Foreign Currency Translation			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 (loss) before reclassifications	—			681			(5,939		)	(5,258		)
Amounts reclassified from accumulated other comprehensive (loss) income	622			(12,587		)	—			(11,965		)
Other comprehensive income (loss)	622			(11,906		)	(5,939		)	(17,223		)
Accumulated other comprehensive loss at September 30, 2014	$	(391	)	$	(455	)	$	(16,632	)	$	(17,478	)

	Defined Benefit Pension			Foreign Currency Translation			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	4,120			(3,369		)	(5,443		)	(4,692		)
Amounts reclassified from accumulated other comprehensive (loss) income	291			—			—			291
Other comprehensive income (loss)	4,411			(3,369		)	(5,443		)	(4,401		)
Accumulated other comprehensive (loss) income at September 30, 2013	$	(962	)	$	12,977		$	(5,175	)	$	6,840

Amounts reclassified out of accumulated other comprehensive (loss) income are included as a component of net periodic pension cost (Note 16) or other (income) expense, net as a result of the release of accumulated foreign currency translation adjustments associated with the sale of our subsidiary in Japan (Note 4).