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DERIVATIVES AND HEDGING ACTIVITIES (Tables)

12 Months Ended

Dec. 31, 2015

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Fair Value of Outstanding Derivative Instruments

The fair value of the Company’s outstanding derivative instruments is as follows:

		As at December 31,
		2014				2015
Derivative assets:
Derivatives designated as cash flow hedging instruments:
Foreign exchange forward contracts		$	—			$	9
Total		$	—			$	9
Derivative liabilities:
Derivatives designated as cash flow hedging instruments:
Foreign exchange option contracts		$	52			$	—
Foreign exchange forward contracts			12				—
Total		$	64			$	—

Increase (Decrease) in Unrealized Gains (Losses) Recognized in "Accumulated Other Comprehensive Income (Loss)" on Derivatives, Before Tax Effect

The increase (decrease) in unrealized gains (losses) recognized in “accumulated other comprehensive income (loss)” on derivatives, before tax effect, is as follows:

		Year ended December 31,
		2013				2014				2015
Derivatives designated as cash flow hedging instruments:
Foreign exchange option contracts		$	108			$	(389	)		$	83
Foreign exchange forward contracts			175				(41	)			94
		$	283			$	(430	)		$	177

Net (Gains) Losses Reclassified from "Accumulated Other Comprehensive Income (Loss)"

The net (gains) losses reclassified from “accumulated other comprehensive income (loss)” into income, are as follows:

		Year ended December 31,
		2013				2014				2015
Derivatives designated as cash flow hedging instruments:
Foreign exchange option contracts		$	(266	)		$	337			$	(31	)
Foreign exchange forward contracts			(249	)			45				(73	)
		$	(515	)		$	382			$	(104	)

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Tabular disclosure of the effective portion of the gains and losses on derivative instruments designated (and non-derivative instruments) designated and qualifying in cash flow hedges and net investment hedges that was recognized in other comprehensive income (loss) during the current period.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
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-Section 50
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Tabular disclosure of pertinent information about a derivative or group of derivatives on a disaggregated basis, such as for individual instruments, or small groups of similar instruments. May include a combination of the type of instrument, risks being hedged, notional amount, hedge designation, related hedged item, inception date, maturity date, or other relevant item.

+ References

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