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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)
 9 Months Ended
Sep. 30, 2015
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)  
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

 

11 - 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 consist 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 until September 30, 2015, when the cost basis for Jinhui was changed due to other-than-temporary impairment. Refer to Note 5 — Investments for further detail.

 

Changes in AOCI by Component

For the Three-Month Period Ended September 30, 2015

Successor Company

 

 

 

Net Unrealized
Gain (Loss)
on
Investments

 

AOCI — July 1, 2015

 

$
(26,360

)

 

 

 

 

OCI before reclassifications

 
(6,880

)

Amounts reclassified from AOCI

 
33,223

 

 

 

 

 

Net current-period OCI

 
26,343

 

 

 

 

 

 

 

 

 

AOCI — September 30, 2015

 

$
(17

)

 

 

 

 

 

 

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 Nine-Month Period Ended September 30, 2015

Successor Company

 

 

 

Net Unrealized
Gain (Loss)
on
Investments

 

AOCI — January 1, 2015

 

$
(25,317

)

 

 

 

 

OCI before reclassifications

 
(7,923

)

Amounts reclassified from AOCI

 
33,223

 

 

 

 

 

Net current-period OCI

 
25,300

 

 

 

 

 

 

 

 

 

AOCI — September 30, 2015

 

$
(17

)

 

 

 

 

 

 

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 January 1 to July 9, 2014

Predecessor Company

 

 

 

Net Unrealized
Gain (Loss) on
Cash Flow
Hedges

 

Net Unrealized
Gain
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

 

 

 

 

 

 

 

 

 

 

 

 

 

Reclassifications Out of AOCI

Successor Company

 

 

 

Amount Reclassified from AOCI

 

 

 

 

 

Successor

 

 

 

Details about AOCI Components

 

Three
Months Ended
September 30,
2015

 

Nine
Months Ended
September 30,
2015

 

Affected Line Item in the Statement
Where Net Loss is Presented

 

Net unrealized (gain) loss on investments

 

 

 

 

 

 

 

Realized loss on sale of AFS investment

 

$
(687

)

$
(687

)

Other (expense) income

 

Impairment of AFS investment

 
(32,536

)
(32,536

)

Impairment of investment

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total reclassifications for the period

 

$
(33,223

)

$
(33,223

)

 

 

 

 

 

 

 

 

 

 

 

 

 

Reclassifications Out of AOCI

Predecessor Company

 

 

 

Amount Reclassified from AOCI

 

 

 

 

 

Predecessor

 

 

 

Details about AOCI Components

 

Period from
July 1 to
July 9,
2014

 

Period from
January 1
to July 9,
2014

 

Affected Line Item in
the Statement Where
Net Loss is Presented

 

Gains and losses on cash flow hedges

 

 

 

 

 

 

 

Interest rate contracts

 

$
(95

)

$
(2,580

)

Interest expense

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total reclassifications for the period

 

$
(95

)

$
(2,580

)