Comprehensive income (loss) (Tables)

9 Months Ended

Sep. 30, 2012

Schedule of Components of Changes in Accumulated Other Comprehensive Income

The components of and changes in accumulated other comprehensive income were as follows:


(US$ in thousands)	Foreign Currency Translation Adjustments			Fair Value of Cross-Currency Swap			Accumulated Other Comprehensive Income
Balance at December 31, 2011	$	1,893		$	(132	)	$	1,761
Unrealized gain on cross-currency swap, net of tax of $102		—			177			177
Foreign currency translation adjustment (1)		(343	)		—			(343	)

Balance at September 30, 2012	$	1,550		$	45		$	1,595

(1)	As the cash generally remains permanently invested in the non-U.S. dollar denominated foreign subsidiaries, no deferred taxes are recognized on the related foreign currency translation adjustment.

Schedule of Comprehensive Income (Loss)

Comprehensive income (loss) was comprised of the following components:


	Three Months Ended September 30,					Nine Months Ended September 30,
(US$ in thousands)	2012		2011			2012			2011
Net income (loss)	$	7,560	$	12,378		$	30,781		$	(13,465	)
Other comprehensive income (loss):
Unrealized gain (loss) on cross-currency swap, net of tax		253		(927	)		177			374
Foreign currency translation adjustment		1,254		(5,787	)		(343	)		(2,163	)

Total comprehensive income (loss)	$	9,067	$	5,664		$	30,615		$	(15,254	)

- Definition

Tabular disclosure of components of comprehensive income (loss) including, but not limited to: (a) foreign currency translation adjustments; (b) gains (losses) on foreign currency transactions that are designated as, and are effective as, economic hedges of a net investment in a foreign entity; (c) gains (losses) on intercompany foreign currency transactions that are of a long-term-investment nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements; (d) change in the market value of a futures contract that qualifies as a hedge of an asset reported at fair value; (e) unrealized holding gains (losses) on available-for-sale securities and that resulting from transfers of debt securities from the held-to-maturity category to the available-for-sale category; (f) a net loss recognized as an additional pension liability not yet recognized as net periodic pension cost; and (g) the net gain (loss) and net prior service cost or credit for pension plans and other postretirement benefit plans.

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