Company: AMKR
Filing Date: 2025-10-28
Form Type: 10-Q
Source: 0001047127-25-000190
Chunk: 162

Company: AMKOR TECHNOLOGY, INC.
Filing Date: 2025-10-28
Form: 10-Q
Item: Part I, Item 8
Chunk 162
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(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 the information used to measure fair value, which enables the reader of the financial statements to assess the inputs