根据第13和15（d）条的年度报告

衍生工具和对冲活动

v2.4.0.8
衍生工具和对冲活动
12个月结束
Jun. 30, 2013
衍生工具和对冲活动的一般讨论[摘要]
衍生工具和对冲活动
衍生工具和对冲活动
The authoritative guidance requires companies to recognize all derivative instruments and hedging activities, including foreign currency exchange contracts, as either assets or liabilities at fair value on the balance sheet. Changes in the fair value of derivatives that do not qualify for hedge treatment, as well as the ineffective portion of any hedges, are reflected in the Consolidated Statement of Operations. In accordance with the guidance, the Company designates foreign currency forward exchange and option contracts as cash flow hedges of certain forecasted foreign currency denominated sales and purchase transactions.
KLA-Tencor’s foreign subsidiaries operate and sell KLA-Tencor’s products in various global markets. As a result, KLA-Tencor is exposed to risks relating to changes in foreign currency exchange rates. KLA-Tencor utilizes foreign currency forward exchange contracts and option contracts to hedge against future movements in foreign exchange rates that affect certain existing and forecasted foreign currency denominated sales and purchase transactions, such as the Japanese yen, the euro and the Israeli new shekel. The Company routinely hedges its exposures to certain foreign currencies with various financial institutions in an effort to minimize the impact of certain currency exchange rate fluctuations. These currency forward exchange contracts and options, designated as cash flow hedges, generally have maturities of less than 18个月 . Cash flow hedges are evaluated for effectiveness monthly, based on changes in total fair value of the derivatives. If a financial counterparty to any of the Company’s hedging arrangements experiences financial difficulties or is otherwise unable to honor the terms of the foreign currency hedge, the Company may experience material losses.
对于被指定并有资格为现金流对冲的衍生工具，报告衍生工具的有效部分或损失的有效部分被报告为累积其他综合收入（损失）（“ OCI”）的组成部分，并在同一时期重新分类为收益或对冲交易影响收入的期限。货币远期交换的公允价值变化和由于时间价值变化而导致的期权合同的变化被排除在有效性评估之外。在当前收入中确认了代表对冲无效性或从有效性评估中排除的对冲组成部分的衍生品的收益和损失。
对于未指定为会计树篱的衍生工具，利息收入和其他净收益都被确认。该公司使beplay官网ued用外币远期合同对冲某些以外币为代价的资产或负债。这些衍生工具的收益和损失在很大程度上被资产或债务的公允价值变化所抵消。
Derivatives in Cash Flow Hedging Relationships: Foreign Exchange Contracts
指定期间的合并财务报表中报告的指定和非指定衍生工具的损益的位置和数量如下：
（成千上万个）
Location in Financial Statements
截至6月30日的年
2013
2012
指定为对冲乐器的衍生物
累积OCI的衍生物（有效部分）的收益（损失）
积累的OCI
$
4,929

$
(1,184
）
Gains (losses) reclassified from accumulated OCI into income (effective portion):
收入
$
2,124

$
（185
）
收入的成本
（641
）
（25
）
从累积的OCI重新分类为收入（有效部分）的总收益（损失）
$
1,483

$
(210
）
在衍生品收入中认可的收益（无效的部分和有效性测试中排除的金额）
利息收入和其他净收入
$
946

$
120

未指定为对冲乐器的衍生物
收入认可的收益（损失）
利息收入和其他净收入
$
14,275

$
(11,596
）

美元等同于所有未偿还的对冲合同，最高到期 13个月 ，如下所示的日期如下：
（成千上万个）
作为
June 30, 2013
作为
June 30, 2012
现金流对冲合同
Purchase
$
14,641

$
14,689

Sell
$
35,178

$
29,362

其他外币对冲合同
Purchase
$
99,175

$
121,965

Sell
$
97,901

$
126,827


The locations and fair value amounts of the Company’s derivative instruments reported in its Consolidated Balance Sheets as of the dates indicated below were as follows:
Asset Derivatives
责任衍生物
资产负债表的位置
June 30,
2013
June 30,
2012
资产负债表的位置
June 30,
2013
June 30,
2012
（成千上万个）
公允价值
公允价值
指定为对冲乐器的衍生物
外汇合同
其他流动资产
$
362

$
128

其他流动负债
$
384

$
736

指定为对冲工具的总导数
$
362

$
128

$
384

$
736

未指定为对冲乐器的衍生物
外汇合同
其他流动资产
$
3,654

$
1,279

其他流动负债
$
1,789

$
1,173

总导数not designated as hedging instruments
$
3,654

$
1,279

$
1,789

$
1,173

总导数
$
4,016

$
1,407

$
2,173

$
1,909


The following table provides the balances and changes in accumulated other comprehensive income (loss) related to derivative instruments for the indicated periods:
（成千上万个）
截至2013年6月30日的年份
开始平衡
$
（962
）
重新分类为收入的金额
（1,483
）
净变化
4,929

结束平衡
$
2,484

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