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Comprehensive income (loss) | 9 Months Ended
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Sep. 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 |  | $ | 4,614 |  |  | $ | 131 |  |  | $ | 4,745 |
Unrealized gain on cross-currency swap, net of tax of $275 |  |  | — |  |  |  | 486 |  |  |  | 486 |
Foreign currency translation adjustment (1) |  |  | (273 | ) |  |  | — |  |  |  | (273 | )
Balance at September 30, 2013 |  | $ | 4,341 |  |  | $ | 617 |  |  | $ | 4,958 |
(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 September 30, |  |  | Nine Months Ended September 30, |
(US$ in thousands) |  | 2013 |  |  | 2012 |  |  | 2013 |  |  | 2012 |
|  |  |  |  | (Restated) |  |  |  |  |  | (Restated) |
Net income (loss) |  | $ | (19,822 | ) |  | $ | 5,016 |  |  | $ | (17,639 | ) |  | $ | 21,677 |
Other comprehensive income (loss): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unrealized gain (loss) on cross-currency swap, net of tax of $275 |  |  | 582 |  |  |  | 253 |  |  |  | 486 |  |  |  | 177 |
Foreign currency translation adjustment |  |  | 3,176 |  |  |  | 1,171 |  |  |  | (273 | ) |  |  | 215 |
Total comprehensive income (loss) |  | $ | (16,064 | ) |  | $ | 6,440 |  |  | $ | (17,426 | ) |  | $ | 22,069 |

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 130 -Paragraph 14-26 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e681-108580 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e637-108580 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e689-108580 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=20435746&loc=SL7669619-108580 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e716-108580 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e640-108580 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e709-108580 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Reclassification Adjustments -URI http://asc.fasb.org/extlink&oid=6522872 + Details
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