Equity and Accumulated Other Comprehensive Income (Loss)

6 Months Ended

Jun. 30, 2015

Equity [Abstract]

Equity and Accumulated Other Comprehensive Income

8.    Equity and Accumulated Other Comprehensive Income (Loss)

The following tables reflect 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, 2014	$	1,116,235		$	14,701	$	1,130,936
Net income	38,359			1,539		39,898
Other comprehensive income	(4,118		)	—		(4,118		)
Issuance of stock through employee share-based compensation plans	656			—		656
Treasury stock acquired through surrender of shares for tax withholding	(427		)	—		(427		)
Share-based compensation	2,248			—		2,248
Equity at June 30, 2015	$	1,152,953		$	16,240	$	1,169,193

	Attributable to Amkor			Attributable to Noncontrolling Interests		Total
	(In thousands)
Equity at December 31, 2013	$	953,740		$	11,200	$	964,940
Net income	70,154			1,435		71,589
Other comprehensive income	(7,496		)	—		(7,496		)
Issuance of stock through employee share-based compensation plans	4,826			—		4,826
Treasury stock acquired through surrender of shares for tax withholding	(1,006		)	—		(1,006		)
Share-based compensation	1,847			—		1,847
Conversion of debt to common stock	56,350			—		56,350
Equity at June 30, 2014	$	1,078,415		$	12,635	$	1,091,050

The following tables reflect 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 at December 31, 2014	$	(2,525	)	$	(513	)	$	(29,829	)	$	(32,867	)
Other comprehensive loss before reclassifications	—			(112		)	(4,050		)	(4,162		)
Amounts reclassified from accumulated other comprehensive loss	44			—			—			44
Other comprehensive income (loss)	44			(112		)	(4,050		)	(4,118		)
Accumulated other comprehensive loss at June 30, 2015	$	(2,481	)	$	(625	)	$	(33,879	)	$	(36,985	)

	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 before reclassifications	—			779			3,706			4,485
Amounts reclassified from accumulated other comprehensive (loss) income	606			(12,587		)	—			(11,981		)
Other comprehensive income (loss)	606			(11,808		)	3,706			(7,496		)
Accumulated other comprehensive loss at June 30, 2014	$	(407	)	$	(357	)	$	(6,987	)	$	(7,751	)

Amounts reclassified out of accumulated other comprehensive (loss) income are included as a component of net periodic pension cost (Note 15) 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 3).