根据第13或15（d）条的季度报告

衍生工具和对冲活动

v2.4.0.8
衍生工具和对冲活动
6 Months Ended
Dec. 31, 2013
衍生工具和对冲活动Disclosure [Abstract]
衍生工具和对冲活动
衍生工具和对冲活动
权威指导要求公司认可所有衍生工具和对冲活动，包括外币兑换合同，作为资产价值的资产或负债。不符合对冲处理的衍生品的公允价值的变化以及任何树篱的无效部分，都反映在冷凝的合并操作声明中。根据指南，公司将外币远期交换和期权合同指定为某些预测外币销售和购买交易的现beplay官网ued金流。
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, Taiwan dollar 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 months ．现金流量套期保值有效性的评估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.
For derivative instruments that are designated and qualify as cash flow hedges, the effective portion of the gains or losses on the derivative is reported as a component of accumulated other comprehensive income (loss) (“OCI”) and reclassified into earnings in the same period or periods during which the hedged transaction affects earnings. Changes in the fair value of currency forward exchange and option contracts due to changes in time value are excluded from the assessment of effectiveness. Gains and losses on the derivative representing either hedge ineffectiveness or hedge components excluded from the assessment of effectiveness are recognized in current earnings.
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
指定期间的凝结合并财务报表中报告的指定和非指定衍生工具的收益和损失的位置和数量如下：
三个月结束了
December 31,
Six months ended
December 31,
(千)
Location in Financial Statements
2013
2012
2013
2012
Derivatives Designated as Hedging Instruments
Gains in accumulated OCI on derivatives (effective portion)
积累的OCI
$
3,864

$
2,242

$
3,573

$
2,001

Gains (losses) reclassified from accumulated OCI into income (effective portion):
Revenues
$
(128
）
$
(82
）
$
2,322

$
（574
）
收入的成本
150

210

216

(390
）
从累积的OCI重新分类为收入（有效部分）的总收益（损失）
$
22

$
128

$
2,538

$
(964
）
Gains (losses) recognized in income on derivatives (ineffective portion and amount excluded from effectiveness testing)
利息收入和其他净收入
$
44

$
（40
）
$
26

$
11

Derivatives Not Designated as Hedging Instruments
Gains recognized in income
利息收入和其他净收入
$
2,722

$
9,220

$
5,348

$
9,894


The U.S. dollar equivalent of all outstanding notional amounts of hedge contracts, with maximum maturity of 13 months ，如下所示的日期如下：
(千)
As of
December 31, 2013
As of
June 30, 2013
Cash flow hedge contracts
Purchase
$
20,288

$
14,641

Sell
$
69,197

$
35,178

其他外币对冲合同
Purchase
$
101,064

$
99,175

Sell
$
68,876

$
97,901


The locations and fair value amounts of the Company’s derivative instruments reported in its Condensed 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
As of
December 31, 2013
As of
June 30, 2013
资产负债表的位置
As of
December 31, 2013
As of
June 30, 2013
(千)
公允价值
公允价值
指定为对冲乐器的衍生物
Foreign exchange contracts
其他流动资产
$
3,199

$
362

Other current liabilities
$
3

$
384

指定为对冲工具的总导数
$
3,199

$
362

$
3

$
384

Derivatives not designated as hedging instruments
Foreign exchange contracts
其他流动资产
$
2,385

$
3,654

Other current liabilities
$
705

$
1,789

总导数not designated as hedging instruments
$
2,385

$
3,654

$
705

$
1,789

总导数
$
5,584

$
4,016

$
708

$
2,173


The following table provides the balances and changes in accumulated other comprehensive income (loss), before taxes, related to derivative instruments for the indicated periods:
三个月结束了
December 31,
Six months ended
December 31,
(千)
2013
2012
2013
2012
Beginning balance
$
（323
）
$
(111
）
$
2,484

$
(962
）
重新分类为收入的金额
（22
）
(128
）
（2,538
）
964

净变化
3,864

2,242

3,573

2,001

结束平衡
$
3,519

$
2,003

$
3,519

$
2,003


衍生资产和负债的抵消
KLA-Tencor presents derivatives at gross fair values in the Condensed Consolidated Balance Sheets. The Company has entered into arrangements with each of its counterparties, which reduce credit risk by permitting net settlement of transactions with the same counterparty under certain conditions. As of December 31, 2013 and June 30, 2013 , information related to the offsetting arrangements was as follows (in thousands):
As of December 31, 2013
在合并资产负债表中没有抵消的衍生物总数
Description
Gross Amounts of Derivatives
合并资产负债表中的总数量抵消了衍生品
Net Amount of Derivatives Presented in the Consolidated Balance Sheets
Financial Instruments
Cash Collateral Received
Net Amount
Derivatives - Assets
$
5,584

$
-

$
5,584

$
(708
）
$
-

$
4,876

Derivatives - Liabilities
$
(708
）
$
-

$
(708
）
$
708

$
-

$
-

截至2013年6月30日
在合并资产负债表中没有抵消的衍生物总数
Description
Gross Amounts of Derivatives
合并资产负债表中的总数量抵消了衍生品
Net Amount of Derivatives Presented in the Consolidated Balance Sheets
Financial Instruments
Cash Collateral Received
Net Amount
Derivatives - Assets
$
4,016

$
-

$
4,016

$
(1,520
）
$
-

$
2,496

Derivatives - Liabilities
$
（2,173
）
$
-

$
（2,173
）
$
1,520

$
-

$
（653
）
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