FINANCIAL STATEMENT COMPONENTS |
NOTE 3 – FINANCIAL STATEMENT COMPONENTS
资产负债表组件
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(In thousands)
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As of 3月31日,2017
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As of June 30, 2016
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Accounts receivable, net:
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应收账款,总计
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$
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756,329
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$
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634,905
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Allowance for doubtful accounts
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(21,612
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)
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(21,672
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)
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$
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734,717
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$
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613,233
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Inventories:
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Customer service parts
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$
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240,960
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$
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234,712
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原料
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209,902
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208,689
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Work-in-process
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197,090
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187,733
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Finished goods
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48,832
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67,501
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$
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696,784
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$
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698,635
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其他流动资产:
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Income tax related receivables
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$
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70,465
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$
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18,190
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Prepaid expenses
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33,655
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37,127
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其他流动资产
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14,195
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9,553
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$
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118,315
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$
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64,870
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土地, property and equipment, net:
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土地
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$
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40,615
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$
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40,603
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Buildings and leasehold improvements
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318,425
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313,239
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Machinery and equipment
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537,558
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507,378
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Office furniture and fixtures
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21,590
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21,737
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Construction-in-process
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6,512
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5,286
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924,700
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888,243
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Less: accumulated depreciation and amortization
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(638,960
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)
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(610,229
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)
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$
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285,740
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$
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278,014
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其他非流动资产:
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Executive Deferred Savings Plan
(1)
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$
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178,073
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$
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162,160
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其他非流动资产
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12,023
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12,499
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$
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190,096
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$
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174,659
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Other current liabilities:
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Executive Deferred Savings Plan
(1)
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$
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179,453
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$
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162,289
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Compensation and benefits
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145,524
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224,496
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Customer credits and advances
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84,521
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81,994
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应付利息
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46,209
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19,395
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保修单
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44,214
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34,773
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应付所得税
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19,585
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27,964
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Other accrued expenses
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99,041
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111,297
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$
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618,547
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$
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662,208
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其他非电流负债:
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退休金负债
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$
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69,592
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$
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69,418
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应付所得税
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61,450
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50,365
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其他非电流负债
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29,534
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36,840
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$
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160,576
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$
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156,623
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________________
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(1)
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KLA-Tencor has a non-qualified deferred compensation plan (known as “Executive Deferred Savings Plan”) under which certain executives and non-employee directors may defer a portion of their compensation. Participants are credited with returns based on their allocation of their account balances among measurement funds. The Company controls the investment of these funds, and the participants remain general creditors of the Company. The Company invests these funds in certain mutual funds and such investments are classified as trading securities in the condensed consolidated balance sheets. Distributions from the Executive Deferred Savings Plan commence following a participant’s retirement or termination of employment or on a specified date allowed per the Executive Deferred Savings Plan provisions, except in cases where such distributions are required to be delayed in order to avoid a prohibited distribution under Internal Revenue Code Section 409A. Participants can generally elect the distributions to be paid in lump sum or quarterly cash payments over a scheduled period for up to
15 years
and are allowed to make subsequent changes to their existing elections as permissible under the Executive Deferred Savings Plan provisions. Changes in the Executive Deferred Savings Plan liability are recorded in selling, general and administrative expense in the condensed consolidated statements of operations. The expense (benefit) associated with changes in the liability included in selling, general and administrative expense was
770万美元
and
$(1.3) million
在此期间三months ended
3月31日,2017
and
2016
,分别是
1,470万美元
and
$(4.6)百万
在此期间
九
months ended
3月31日,2017
and
2016
, 分别。执行递延储蓄计划资产的变化记录为收益(损失),净销售,一般和行政费用的净,在凝聚的合并经营陈述中。收益(损失),销售中包括的净,一般和行政费用的净额为
$7.8 million
and
$(1.0)百万
在此期间三months ended
3月31日,2017
and
2016
,分别是
$14.5 million
and
$(4.1) million
在此期间
九
months ended
3月31日,2017
and
2016
, 分别。
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累积其他综合收入(损失)
截至以下日期,累积的其他综合收入(损失)(“ OCI”)的组成部分如下:
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(In thousands)
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货币翻译调整
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未实现的销售证券收益(损失)
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现金流对冲的未实现收益(损失)
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Unrealized Gains (Losses) on Defined Benefit Plans
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Total
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Balance as of March 31, 2017
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$
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(32,204
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)
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$
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(3,947
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)
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$
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6,538
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$
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(19,271
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)
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$
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(48,884
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)
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Balance as of June 30, 2016
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$
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(32,424
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)
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$
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3,451
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$
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775
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$
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(20,487
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)
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$
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(48,685
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)
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The effects on net income of amounts reclassified from accumulated OCI to the Condensed Consolidated Statement of Operations for the indicated period were as follows (in thousands):
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Location in the Condensed Consolidated
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三个月结束了 3月31日,
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Nine months ended 3月31日,
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Accumulated OCI Components
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Statements of Operations
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2017
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2016
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2017
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2016
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Unrealized gains (losses) on cash flow hedges from foreign exchange and interest rate contracts
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Revenues
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$
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2,441
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$
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(930
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)
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$
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(465
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)
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$
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79
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收入的成本
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(342
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)
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(366
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)
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(498
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)
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(1,516
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)
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利息花费
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189
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189
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567
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567
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从累积的OCI重新分类的净收益(损失)
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$
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2,288
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$
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(1,107
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)
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$
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(396
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)
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$
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(870
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)
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未实现的销售证券收益(损失)
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其他费用(收入),净
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$
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(53
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)
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$
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36
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$
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181
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$
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79
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与公司定义的福利养老金计划相关的累积OCI进行了重新分类的金额,该计划被认为是净定期成本的一部分beplay官网ued
三
and
九
months ended
3月31日,2017
were
30万美元
and
$1.6 million
, 分别。与公司定义的福利养老金计划相关的累积OCI进行了重新分类的金额,该计划被认为是净定期成本的一部分beplay官网ued
三
and
九
months ended
3月31日,2016
were immaterial and
100万美元
, 分别。For additional details, refer to Note 10, “Employee Benefit Plans” in the Company’s Annual Report on Form 10-K for the fiscal year ended
June 30, 2016
。
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