Comprehensive Income (Loss) (Tables)

9 Months Ended

Jun. 30, 2012

Comprehensive Income (Loss) [Abstract]



	Three Months Ended June 30,					Nine Months Ended June 30,
	2012			2011		2012			2011
	(dollars in thousands)					(dollars in thousands)
Net income (loss), as reported	$	(4,071	)	$	7,060	$	(11,234	)	$	19,546
Foreign currency translation adjustment	(3,851		)	1,446		(5,380		)	3,905
Comprehensive income (loss)	(7,922		)	8,506		(16,614		)	23,451

Comprehensive loss attributable to noncontrolling interest	1,106			238		2,314			261
Comprehensive income (loss) attributable to Amtech Systems, Inc.	$	(6,816	)	$	8,744	$	(14,300	)	$	23,712

- Definition

Tabular disclosure of components of comprehensive income (loss) including, but not limited to: (a) foreign currency translation adjustments; (b) gains (losses) on foreign currency transactions that are designated as, and are effective as, economic hedges of a net investment in a foreign entity; (c) gains (losses) on intercompany foreign currency transactions that are of a long-term-investment nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements; (d) change in the market value of a futures contract that qualifies as a hedge of an asset reported at fair value; (e) unrealized holding gains (losses) on available-for-sale securities and that resulting from transfers of debt securities from the held-to-maturity category to the available-for-sale category; (f) a net loss recognized as an additional pension liability not yet recognized as net periodic pension cost; and (g) the net gain (loss) and net prior service cost or credit for pension plans and other postretirement benefit plans.

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