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Comprehensive income (loss)
 9 Months Ended
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