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ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)
 9 Months Ended
Sep. 30, 2018
Equity [Abstract]  
Amounts Reclassified out of AOCI

The following table summarizes amounts reclassified out of AOCI and their effect on the Company’s Condensed Consolidated Statements of Comprehensive Loss for the three and nine months ended September 30, 2018 and 2017. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Three Months Ended September 30,

 

 

Nine Months Ended September 30,

 

 

Condensed Consolidated Statement of

Details about AOCI Components

 

2018

 

 

2017

 

 

2018

 

 

2017

 

 

Comprehensive Loss Classification

Gains (losses) on cash flow hedges:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Forward foreign currency exchange

   contracts

 

$

5,025

 

 

$

(4,643

)

 

$

(6,683

)

 

$

18

 

 

Net product revenues

Forward foreign currency exchange

   contracts

 

 

498

 

 

 

943

 

 

 

3,762

 

 

 

(507

)

 

Operating expenses

Total gain (loss) on cash flow hedges

 

 

5,523

 

 

 

(3,700

)

 

 

(2,921

)

 

 

(489

)

 

 

Gain (loss) on sale of available-for-sale

   debt securities

 

 

—

 

 

 

—

 

 

 

—

 

 

 

3,252

 

 

Other income

Income tax effect of the above

 

 

—

 

 

 

—

 

 

 

—

 

 

 

(1,176

)

 

Benefit from income taxes

Total gain (loss) on available-for-sale

   debt securities

 

 

—

 

 

 

—

 

 

 

—

 

 

 

2,076

 

 

 

 

 

$

5,523

 

 

$

(3,700

)

 

$

(2,921

)

 

$

1,587

 

 

Net loss

 
Summary of Changes in Accumulated Balances of AOCI Including Current Period Other Comprehensive Income (Loss) and Reclassifications Out of AOCI

The following tables summarize changes in the accumulated balances for each component of AOCI, including current period other comprehensive income (loss) and reclassifications out of AOCI for the three and nine months ended September 30, 2018 and 2017.

 

 

 

Three Months Ended September 30, 2018

 

 

 

Unrealized Gains (Losses) on Cash Flow Hedges

 

 

Unrealized Gains (Losses) on Available-for-Sale Debt Securities

 

 

Foreign Currency Items

 

 

Total

 

AOCI balance at June 30, 2018

 

$

2,568

 

 

$

(3,686

)

 

$

(11

)

 

$

(1,129

)

Other comprehensive income before

     reclassifications

 

 

3,355

 

 

 

1,475

 

 

 

—

 

 

 

4,830

 

Less: net gain (loss) reclassified from AOCI

 

 

5,523

 

 

 

—

 

 

 

—

 

 

 

5,523

 

Tax effect

 

 

—

 

 

 

(338

)

 

 

—

 

 

 

(338

)

Net current-period other comprehensive income (loss)

 

 

(2,168

)

 

 

1,137

 

 

 

—

 

 

 

(1,031

)

AOCI balance at September 30, 2018

 

$

400

 

 

$

(2,549

)

 

$

(11

)

 

$

(2,160

)

 

 

 

 

Three Months Ended September 30, 2017

 

 

 

Unrealized Gains (Losses) on Cash Flow Hedges

 

 

Unrealized Gains (Losses) on Available-for-Sale Debt Securities

 

 

Foreign Currency Items

 

 

Total

 

AOCI balance at June 30, 2017

 

$

(13,569

)

 

$

(1,080

)

 

$

(9

)

 

$

(14,658

)

Other comprehensive income (loss) before

     reclassifications

 

 

(10,569

)

 

 

147

 

 

 

2

 

 

 

(10,420

)

Less: gain (loss) reclassified from AOCI

 

 

(3,700

)

 

 

—

 

 

 

—

 

 

 

(3,700

)

Tax effect

 

 

—

 

 

 

(56

)

 

 

—

 

 

 

(56

)

Net current-period other comprehensive income (loss)

 

 

(6,869

)

 

 

91

 

 

 

2

 

 

 

(6,776

)

AOCI balance at September 30, 2017

 

$

(20,438

)

 

$

(989

)

 

$

(7

)

 

$

(21,434

)

 

 

 

Nine Months Ended September 30, 2018

 

 

 

Unrealized Gains (Losses) on Cash Flow Hedges

 

 

Unrealized Gains (Losses) on Available-for-Sale Securities

 

 

Foreign Currency Items

 

 

Total

 

AOCI balance at December 31, 2017

 

$

(20,232

)

 

$

(2,722

)

 

$

(7

)

 

$

(22,961

)

Impact of change in accounting principle (1)

 

 

—

 

 

$

(586

)

 

 

—

 

 

$

(586

)

AOCI balance at January 1, 2018

 

$

(20,232

)

 

$

(3,308

)

 

$

(7

)

 

$

(23,547

)

Other comprehensive income (loss) before

     reclassifications

 

 

17,711

 

 

 

985

 

 

 

(4

)

 

 

18,692

 

Less: gain (loss) reclassified from AOCI

 

 

(2,921

)

 

 

—

 

 

 

—

 

 

 

(2,921

)

Tax effect

 

 

—

 

 

 

(226

)

 

 

—

 

 

 

(226

)

Net current-period other comprehensive income (loss)

 

 

20,632

 

 

 

759

 

 

 

(4

)

 

 

21,387

 

AOCI balance at September 30, 2018

 

$

400

 

 

$

(2,549

)

 

$

(11

)

 

$

(2,160

)

 

 

(1)

As of January 1, 2018, the Company early adopted the requirements of ASU 2018-02. The amount represents the reclassification from Accumulated Other Comprehensive Income (Loss) to Accumulated Deficit in the first quarter of 2018 related to the adoption of ASU 2018-02. See Note 4 for additional discussion.

 

 

 

Nine Months Ended September 30, 2017

 

 

 

Unrealized Gains (Losses) on Cash Flow Hedges

 

 

Unrealized Gains (Losses) on Available-for-Sale Securities

 

 

Foreign Currency Items

 

 

Total

 

AOCI balance at December 31, 2016

 

$

13,006

 

 

$

(178

)

 

$

(12

)

 

$

12,816

 

Other comprehensive income (loss) before

     reclassifications

 

 

(33,933

)

 

 

1,981

 

 

 

5

 

 

 

(31,947

)

Less: gain (loss) reclassified from AOCI

 

 

(489

)

 

 

3,252

 

 

 

—

 

 

 

2,763

 

Tax effect

 

 

—

 

 

 

460

 

 

 

—

 

 

 

460

 

Net current-period other comprehensive income (loss)

 

 

(33,444

)

 

 

(811

)

 

 

5

 

 

 

(34,250

)

AOCI balance at September 30, 2017

 

$

(20,438

)

 

$

(989

)

 

$

(7

)

 

$

(21,434

)