Company: AMKR
Filing Date: 2025-10-28
Form Type: 10-Q
Source: 0001047127-25-000190
Chunk: 121

Company: AMKOR TECHNOLOGY, INC.
Filing Date: 2025-10-28
Form: 10-Q
Item: Part I, Item 1
Chunk 121
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Level 2)Balance Sheet LocationNotional ValueFair Value (Level 2)Balance Sheet Location(In thousands)Forward contracts designated as net investment hedging instrumentsJapanese yen$129,297 $(1,626)Accrued expenses$123,042 $(83)Accrued expensesTotal forward contracts designated as net investment hedging instruments$129,297 $(1,626)$123,042 $(83)For the three and nine months ended September 30, 2025, we incurred a net loss of $3.8 million and $10.3 million, respectively, due to the impact of derivatives not designated as hedging instruments, which includes the forward costs, and the revaluation of the related hedged items.  For the three and nine months ended September 30, 2024, we incurred a net loss of $4.1 million and $10.8 million, respectively, due to the impact of derivatives not designated as hedging instruments, which includes the forward costs, and the revaluation of the related hedged items.

For the three and nine months ended September 30, 2025, a gain of $1.3 million and $4.0 million, respectively, was recognized in other (income) expense, net of the difference between the forward rate and the spot rate of the net investment hedge.  For the three and nine months ended September 30, 2025, a gain of $2.7 million and a loss of $6.1 million, respectively, was recognized in other comprehensive income (loss) for the changes in fair value of the net investment hedges.  For the three and nine months ended September 30, 2024, a gain of $1.7 million and $2.9 million, respectively, was recognized in other (income) expense, net of the difference between the forward rate and the spot rate of the net investment hedge.  For the three and nine months ended September 30, 2024, a loss of $11.3 million and $8.1 million, respectively, was recognized in other comprehensive income (loss) for the changes in fair value of the net investment hedges. 

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Table of ContentsAMKOR TECHNOLOGY, INC.NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)(Unaudited)

14.    Fair Value Measurements 

The accounting framework for determining fair value includes a hierarchy for ranking the quality and reliability of