SUPPLEMENTAL CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS INFORMATION

The following table summarizes the Company's other income (expense), net for the three and nine months ended September 30, 2017 and 2016 (in thousands):



	Three Months Ended September 30,						Nine Months Ended September 30,
	2017			2016			2017			2016
Interest income	$	894		$	549		$	2,155		$	1,258
Interest expense	(5,156		)	(5,882		)	(15,423		)	(11,956		)
Gains (losses), net on changes in fair value of investments	(3,955		)	(1,594		)	(5,100		)	(7,301		)
Gain on sale of investment	7,624			—			7,624			—
Foreign currency gains (losses), net ⁽¹⁾	8,186			(504		)	19,063			3,503
Other	(47		)	(486		)	503			(2,056		)
Other income (expense), net	$	7,546		$	(7,917	)	$	8,822		$	(16,552	)


(1)	Foreign currency gains (losses), net includes a $0.2 million cumulative translation gain for the nine months ended September 30, 2016 that was reclassified to earnings as a result of the Company's exit from certain countries as part of its restructuring plan. Refer to Note 9, Restructuring, for additional information.

The following table summarizes the Company's prepaid expenses and other current assets as of September 30, 2017 and December 31, 2016 (in thousands):



	September 30, 2017		December 31, 2016
Finished goods inventories	$	25,205	$	31,042
Prepaid expenses	44,936		34,132
Income taxes receivable	12,933		11,495
Value-added tax receivable	8,037		5,965
Other	8,744		11,807
Total prepaid expenses and other current assets	$	99,855	$	94,441

The following table summarizes the Company's accrued merchant and supplier payables as of September 30, 2017 and December 31, 2016 (in thousands):



	September 30, 2017		December 31, 2016
Accrued merchant payables	$	421,334	$	428,187
Accrued supplier payables ⁽¹⁾	176,917		342,805
Total accrued merchant and supplier payables	$	598,251	$	770,992


(1)	Amounts include payables to suppliers of inventories and providers of shipping and fulfillment services.

The following table summarizes the Company's accrued expenses and other current liabilities as of September 30, 2017 and December 31, 2016 (in thousands):



	September 30, 2017		December 31, 2016
Refunds reserve	$	25,469	$	33,104
Compensation and benefits	58,803		55,590
Customer credits	39,540		42,003
Restructuring-related liabilities	9,844		16,395
Income taxes payable	13,050		10,847
Deferred revenue	30,685		35,890
Current portion of capital lease obligations	25,294		28,889
Other	121,868		143,738
Total accrued expenses and other current liabilities	$	324,553	$	366,456

The following table summarizes the Company's other non-current liabilities as of September 30, 2017 and December 31, 2016 (in thousands):



	September 30, 2017		December 31, 2016
Long-term tax liabilities	$	47,995	$	41,611
Capital lease obligations	17,062		19,719
Other	37,329		38,298
Total other non-current liabilities	$	102,386	$	99,628

The following table summarizes the components of accumulated other comprehensive income (loss) as of September 30, 2017 and December 31, 2016 (in thousands):



	Foreign currency translation adjustments			Unrealized gain (loss) on available-for-sale securities			Pension adjustments			Total
Balance as of December 31, 2016	$	58,249		$	388		$	(585	)	$	58,052
Other comprehensive income (loss) before reclassification adjustments	(12,354		)	(938		)	—			(13,292		)
Reclassification adjustments included in net income (loss)	(14,905		)	(1,341		)	585			(15,661		)
Other comprehensive income (loss)	(27,259		)	(2,279		)	585			(28,953		)
Balance as of September 30, 2017	$	30,990		$	(1,891	)	$	—		$	29,099