XML 38 R25.htm IDEA: XBRL DOCUMENT v3.5.0.2

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)

9 Months Ended

Sep. 30, 2016

DERIVATIVE FINANCIAL INSTRUMENTS [Abstract]

Gains (Losses) Related to Derivative Instruments Not Designated as Hedging Instruments

The following table summarizes gains (losses) related to derivative instruments not designated as hedging instruments during the three- and nine-month periods ended September 30, 2016 and 2015 (U.S. dollars in thousands):

Derivatives not designated as hedging instruments:		Location of Gain (Loss) Recognized in Income		Amount of Gain (Loss) Recognized in Income
				Three Months Ended				Nine Months Ended
				September 30,				September 30,
				2016		2015		2016		2015
Foreign currency  contracts		Other income (expense)		$                        (765)		$                             2		$                    (1,243)		$                            2

Gains (Losses) Related to Derivative Instruments Designated as Cash Flow Hedges

The following table summarizes gains (losses) related to derivative instruments recorded in other comprehensive income (loss) during the three- and nine-month periods ended September 30, 2016 and 2015 (U.S. dollars in thousands):

		Amount of Gain (Loss) Recognized in Other Comprehensive Loss
		Three Months Ended				Nine Months Ended
		September 30,				September 30,
Derivatives designated as hedging instruments:		2016		2015		2016		2015
Foreign currency forward contracts related to intercompany license fee, product sales,        and selling expense hedges		$                       (266)		$                       (110)		$                   (3,126)		$                     199

The following table summarizes gains (losses) relating to derivative instruments reclassified from accumulated other comprehensive loss into income during the three- and nine-month periods ended September 30, 2016 and 2015 (U.S. dollars in thousands):

Derivatives designated as hedging instruments:		Location of Gain (Loss) Reclassified from Accumulated Other Comprehensive Loss into Income		Amount of Gain (Loss) Reclassified from Accumulated Other Comprehensive Loss into Income
				Three Months Ended								Nine Months Ended
				September 30,								September 30,
				2016				2015				2016				2015
Foreign currency forward contracts related      to intercompany license fees and product      sales hedges		Revenue		$	(300	)		$	(50	)		$	(609	)		$	1,091
Foreign currency forward contracts related      to intercompany selling expense hedges		Selling expenses		$	(443	)		$	60			$	(850	)		$	232

X

- References

No definition available.

+ Details

Name:	us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

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 4C
-URI http://asc.fasb.org/extlink&oid=64837297&loc=SL5624171-113959

Reference 2: 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=64837297&loc=SL5618551-113959

+ Details

Name:	us-gaap_ScheduleOfDerivativeInstrumentsGainLossInStatementOfFinancialPerformanceTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

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=64837297&loc=SL5624171-113959

+ Details

Name:	us-gaap_ScheduleOfOtherDerivativesNotDesignatedAsHedgingInstrumentsStatementsOfFinancialPerformanceAndFinancialPositionLocationTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration