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Comprehensive income (loss)
 6 Months Ended
Jun. 30, 2013
Equity [Abstract]  
Comprehensive income (loss)

10. Comprehensive income (loss)

Accumulated other comprehensive income is comprised of foreign currency translation adjustments and the effective portion of the gain (loss) on the Company’s cross-currency swap, which is designated and accounted for as a cash flow hedge. 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, 2012 (Restated)

    $ 4,614      $ 131      $ 4,745   

Unrealized gain on cross-currency swap, net of tax of $56

      —         (96 )      (96 ) 

Foreign currency translation adjustment (1)

      (3,449 )      —         (3,449 ) 
  

 

 

    

 

 

    

 

 

  

Balance at June 30, 2013

    $ 1,165      $ 35      $ 1,200   
  

 

 

    

 

 

    

 

 

  

 

(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.

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

 

     Three Months Ended
June 30,		     Six Months Ended
June 30,		  

(US$ in thousands)

    2013     2012     2013     2012  
           (Restated)           (Restated)  

Net income (loss)

    $ (2,317 )    $ 7,254      $ 2,183      $ 16,661   

Other comprehensive income (loss):

         

Unrealized gain (loss) on cross-currency swap, net of tax $56

      222        (585 )      (96 )      (76 ) 

Foreign currency translation adjustment

      (741 )      (2,827 )      (3,449 )      (956 ) 
  

 

 

    

 

 

    

 

 

    

 

 

  

Total comprehensive income (loss)

    $ (2,836 )    $ 3,842      $ (1,362 )    $ 15,629