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Derivative Instruments (Tables)

9 Months Ended

Sep. 30, 2014

Derivative Assets and Liabilities

The following table presents Mattel’s derivative assets and liabilities:

		Asset Derivatives
		Balance Sheet Classification				Fair Value
						September 30, 2014				September 30, 2013				December 31, 2013
										(In thousands)
Derivatives designated as hedging instruments:
Foreign currency forward exchange contracts			Prepaid expenses and other current assets			$	31,908			$	1,146			$	415
Foreign currency forward exchange contracts			Other noncurrent assets				1,829				—				—
Total derivatives designated as hedging instruments						$	33,737			$	1,146			$	415
Derivatives not designated as hedging instruments:
Foreign currency forward exchange contracts			Prepaid expenses and other current assets			$	165			$	2,224			$	1,895
Total						$	33,902			$	3,370			$	2,310

		Liability Derivatives
		Balance Sheet Classification				Fair Value
						September 30, 2014				September 30, 2013				December 31, 2013
										(In thousands)
Derivatives designated as hedging instruments:
Foreign currency forward exchange contracts			Accrued liabilities			$	5,697			$	13,171			$	12,432
Foreign currency forward exchange contracts			Other noncurrent liabilities				395				1,234				470
Total derivatives designated as hedging instruments						$	6,092			$	14,405			$	12,902
Derivatives not designated as hedging instruments:
Foreign currency forward exchange contracts			Accrued liabilities			$	6,504			$	703			$	1,711
Total						$	12,596			$	15,108			$	14,613

Derivatives Designated as Hedging Instruments by Classification and Amount of Gains and Losses

The following tables present the classification and amount of gains and losses, net of tax, from derivatives reported in the consolidated statements of operations:

		For the Three Months Ended September 30, 2014								For the Three Months Ended September 30, 2013								Statements of Operations Classification
		Amount of Gain (Loss) Recognized in OCI				Amount of Gain (Loss) Reclassified from Accumulated OCI to Statements of Operations				Amount of Gain (Loss) Recognized in OCI				Amount of Gain (Loss) Reclassified from Accumulated OCI to Statements of Operations
		(In thousands)
Derivatives designated as hedging instruments
Foreign currency forward exchange contracts		$	19,745			$	(3,328	)		$	(10,614	)		$	(321	)		Cost of sales

		For the Nine Months Ended September 30, 2014								For the Nine Months Ended September 30, 2013								Statements of Operations Classification
		Amount of Gain (Loss) Recognized in OCI				Amount of Gain (Loss) Reclassified from Accumulated OCI to Statements of Operations				Amount of Gain (Loss) Recognized in OCI				Amount of Gain (Loss) Reclassified from Accumulated OCI to Statements of Operations
		(In thousands)
Derivatives designated as hedging instruments
Foreign currency forward exchange contracts		$	15,437			$	(8,925	)		$	(3,348	)		$	482			Cost of sales

Derivatives Not Designated as Hedging Instruments by Classification and Amount of Gains and Losses

		Amount of Gain (Loss) Recognized in the Statements of Operations								Statements of Operations Classification
		For the Three Months Ended September 30, 2014				For the Three Months Ended September 30, 2013
		(In thousands)
Derivatives not designated as hedging instruments
Foreign currency forward exchange contracts		$	(26,632	)		$	27,911			Non-operating income/expense
Foreign currency forward exchange contracts			292				(3,775	)		Cost of sales
Total		$	(26,340	)		$	24,136

		Amount of Gain (Loss) Recognized in the Statements of Operations								Statements of Operations Classification
		For the Nine Months Ended September 30, 2014				For the Nine Months Ended September 30, 2013
		(In thousands)
Derivatives not designated as hedging instruments
Foreign currency forward exchange contracts		$	(16,863	)		$	10,590			Non-operating income/expense
Foreign currency forward exchange contracts			978				(3,744	)		Cost of sales
Total		$	(15,885	)		$	6,846

X

- Definition

Tabular disclosure of the location and amount of derivative instruments and nonderivative instruments designated as hedging instruments reported before netting adjustments, and the amount of gain (loss) on derivative instruments and nonderivative instruments designated and qualified as hedging instruments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 815

-SubTopic 10

-Section 50

-Paragraph 4A

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=35706170&loc=SL5618551-113959



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 815

-SubTopic 10

-Section 50

-Paragraph 4C

-URI http://asc.fasb.org/extlink&oid=35706170&loc=SL5624171-113959

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X

- Definition

Tabular disclosure of the location and fair value amounts of derivative instruments (and nonderivative instruments that are designated and qualify as hedging instruments) reported in the statement of financial position.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 815

-SubTopic 10

-Section 50

-Paragraph 4B

-URI http://asc.fasb.org/extlink&oid=35706170&loc=SL5624163-113959

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X

- Definition

Tabular disclosure for other derivative instruments not designated as hedging instruments of (a) the location and amount of gains and losses reported in the statement of financial performance and (b) the location and fair value amounts of the instruments reported in the statement of financial position.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 815

-SubTopic 10

-Section 50

-Paragraph 4C

-Subparagraph (e)

-URI http://asc.fasb.org/extlink&oid=35706170&loc=SL5624171-113959

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