Equity and Accumulated Other Comprehensive Income (Loss)

3 Months Ended

Mar. 31, 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	28,781			916		29,697
Other comprehensive income	1,238			—		1,238
Issuance of stock through employee share-based compensation plans	574			—		574
Treasury stock acquired through surrender of shares for tax withholding	(230		)	—		(230		)
Share-based compensation expense	1,369			—		1,369
Equity at March 31, 2015	$	1,147,967		$	15,617	$	1,163,584

	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

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) income before reclassifications	—			(122		)	1,338			1,216
Amounts reclassified from accumulated other comprehensive loss	22			—			—			22
Other comprehensive income (loss)	22			(122		)	1,338			1,238
Accumulated other comprehensive loss at March 31, 2015	$	(2,503	)	$	(635	)	$	(28,491	)	$	(31,629	)

	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	—			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

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