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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)
 9 Months Ended
Sep. 30, 2014
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)  
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

12 - ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

 

The components of AOCI included in the accompanying condensed consolidated balance sheets consist of net unrealized gain (loss) on cash flow hedges and net unrealized gains (losses) from investments in Jinhui stock and KLC stock for the Predecessor Company.  For the Successor Company, the components of AOCI included in the accompanying condensed consolidated balance sheets consists only of net unrealized gains (losses) from investments in Jinhui stock and KLC stock based on the revised cost basis recorded as part of fresh-start reporting.

 

Changes in AOCI by Component

For the Period from July 9 to September 30, 2014

Successor Company

 

 

 

Net Unrealized
Gain (Loss)
on
Investments

 

AOCI — July 9, 2014

 

$

—

 

 

 

 

 

OCI before reclassifications

 
(13,341

)

Amounts reclassified from AOCI

 

—

 

Net current-period OCI

 
(13,341

)

 

 

 

 

AOCI — September 30, 2014

 

$
(13,341

)

 

Changes in AOCI by Component

For the Period from July 1 to July 9, 2014

Predecessor Company

 

 

 

Net Unrealized
Gain (Loss) on
Cash Flow
Hedges

 

Net Unrealized
Gain (Loss)
on
Investments

 

Total

 

AOCI — July 1, 2014

 

$
(4,670

)

$
32,746

 

$
28,076

 

 

 

 

 

 

 

 

 

OCI before reclassifications

 

—

 
2,186

 
2,186

 

Amounts reclassified from AOCI

 
95

 

—

 
95

 

Net current-period OCI

 
95

 
2,186

 
2,281

 

 

 

 

 

 

 

 

 

AOCI — July 9, 2014

 

$
(4,575

)

$
34,932

 

$
30,357

 

 

Changes in AOCI by Component

For the Three-Month Period Ended September 30, 2013

Predecessor Company

 

 

 

Net Unrealized
Gain (Loss) on
Cash Flow
Hedges

 

Net Unrealized
Gain (Loss)
on
Investments

 

Total

 

AOCI — July 1, 2013

 

$
(11,370

)

$
10,543

 

$
(827

)

 

 

 

 

 

 

 

 

OCI before reclassifications

 
4,591

 
14,514

 
19,105

 

Amounts reclassified from AOCI

 
(2,515

)

—

 
(2,515

)

Net current-period OCI

 
2,076

 
14,514

 
16,590

 

 

 

 

 

 

 

 

 

AOCI — September 30, 2013

 

$
(9,294

)

$
25,057

 

$
15,763

 

 

Changes in AOCI by Component

For the Period from January 1 to July 9, 2014

Predecessor Company

 

 

 

Net Unrealized
Gain (Loss) on
Cash Flow
Hedges

 

Net Unrealized
Gain (Loss)
on
Investments

 

Total

 

AOCI — January 1, 2014

 

$
(6,976

)

$
60,698

 

$
53,722

 

 

 

 

 

 

 

 

 

OCI before reclassifications

 
(179

)
(25,766

)
(25,945

)

Amounts reclassified from AOCI

 
2,580

 

—

 
2,580

 

Net current-period OCI

 
2,401

 
(25,766

)
(23,365

)

 

 

 

 

 

 

 

 

AOCI — July 9, 2014

 

$
(4,575

)

$
34,932

 

$
30,357

 

 

Changes in AOCI by Component

For the Nine-Month Period Ended September 30, 2013

Predecessor Company

 

 

 

Net Unrealized
Gain (Loss) on
Cash Flow
Hedges

 

Net Unrealized
Gain (Loss)
on
Investments

 

Total

 

AOCI — January 1, 2013

 

$
(16,057

)

$
4,216

 

$
(11,841

)

 

 

 

 

 

 

 

 

OCI before reclassifications

 
14,194

 
20,841

 
35,035

 

Amounts reclassified from AOCI

 
(7,431

)

—

 
(7,431

)

Net current-period OCI

 
6,763

 
20,841

 
27,604

 

 

 

 

 

 

 

 

 

AOCI — September 30, 2013

 

$
(9,294

)

$
25,057

 

$
15,763

 

 

Reclassifications Out of AOCI

Predecessor Company

 

 

 

Amount Reclassified from AOCI

 

 

 

 

 

Predecessor

 

 

 

Details about AOCI Components

 

Period from July 1
to July 9, 2014

 

Three Months
Ended September
30, 2013

 

Affected Line Item in
the Statement Where
Net Loss is Presented

 

Gains and losses on cash flow hedges

 

 

 

 

 

 

 

Interest rate contracts

 

$
95 

 

$
2,515 

 

Interest expense

 

 

 

 

 

 

 

 

 

Total reclassifications for the period

 

$
95 

 

$
2,515 

 

 

 

 

 

 

Amount Reclassified from AOCI

 

 

 

 

 

Predecessor

 

 

 

Details about AOCI Components

 

Period from
January 1 to July
9, 2014

 

Nine Months
Ended September
30, 2013

 

Affected Line Item in
the Statement Where
Net Loss is Presented

 

Gains and losses on cash flow hedges

 

 

 

 

 

 

 

Interest rate contracts

 

$
2,580 

 

$
7,431 

 

Interest expense

 

 

 

 

 

 

 

 

 

Total reclassifications for the period

 

$
2,580 

 

$
7,431