DAVITA HEALTHCARE PARTNERS INC. | 2013 | FY | 3


20. Other comprehensive income (loss)

Charges and credits to other comprehensive income (loss) have been as follows:

 

     For the year ended
December 31, 2011
 
     Interest rate
swap and cap
agreements
    Investment
securities
    Accumulated
other
comprehensive
income (loss)
 

Beginning balance

   $ —        $ 503      $ 503   
  

 

 

   

 

 

   

 

 

 

Unrealized losses

     (47,544     (986     (48,530

Related income tax benefit

     18,495        384        18,879   
  

 

 

   

 

 

   

 

 

 
     (29,049     (602     (29,651
  

 

 

   

 

 

   

 

 

 

Reclassification from accumulated other comprehensive loss (income) into net income

     15,911        (93     15,818   

Related tax

     (6,190     36        (6,154
  

 

 

   

 

 

   

 

 

 
     9,721        (57     9,664   
  

 

 

   

 

 

   

 

 

 

Ending balance

   $ (19,328   $ (156   $ (19,484
  

 

 

   

 

 

   

 

 

 

 

     For the year ended
December 31, 2012
 
     Interest rate
swap and cap
agreements
    Investment
securities
    Foreign
currency
translation
adjustments
    Accumulated
other
comprehensive
income (loss)
 

Beginning balance

   $ (19,328   $ (156   $ —        $ (19,484
  

 

 

   

 

 

   

 

 

   

 

 

 

Unrealized (losses) gains

     (10,154     2,524        (1,205     (8,835

Related income tax benefit (expense)

     3,950        (983     —          2,967   
  

 

 

   

 

 

   

 

 

   

 

 

 
     (6,204     1,541        (1,205     (5,868
  

 

 

   

 

 

   

 

 

   

 

 

 

Reclassification from accumulated other comprehensive loss (income) into net income

     16,578        (123     —          16,455   

Related tax

     (6,448     48        —          (6,400
  

 

 

   

 

 

   

 

 

   

 

 

 
     10,130        (75     —          10,055   
  

 

 

   

 

 

   

 

 

   

 

 

 

Ending balance

   $ (15,402   $ 1,310      $ (1,205   $ (15,297
  

 

 

   

 

 

   

 

 

   

 

 

 

 

     For the year ended
December 31, 2013
 
     Interest rate
swap and cap
agreements
    Investment
securities
    Foreign
currency
translation
adjustments
    Accumulated
other
comprehensive
income (loss)
 

Beginning balance

   $ (15,402   $ 1,310      $ (1,205   $ (15,297
  

 

 

   

 

 

   

 

 

   

 

 

 

Unrealized gains (losses)

     277        3,752        (2,216     1,813   

Related income tax benefit (expense)

     (108     (1,452     —          (1,560
  

 

 

   

 

 

   

 

 

   

 

 

 
     169        2,300        (2,216     253   
  

 

 

   

 

 

   

 

 

   

 

 

 

Reclassification from accumulated other comprehensive loss (income) into net income

     21,096        (802     —          20,294   

Related tax

     (8,207     312        —          (7,895
  

 

 

   

 

 

   

 

 

   

 

 

 
     12,889        (490     —          12,399   
  

 

 

   

 

 

   

 

 

   

 

 

 

Ending balance

   $ (2,344   $ 3,120      $ (3,421   $ (2,645
  

 

 

   

 

 

   

 

 

   

 

 

 

The reclassification of net swap and cap realized losses into income are recorded as debt expense in the corresponding consolidated statements of income. See Note 14 to the consolidated financial statements for further details.

The reclassification of net investment realized gains into income are recorded in other income in the corresponding consolidated statements of income. See Note 9 to the consolidated financial statements for further details.


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