XML 55 R39.htm IDEA: XBRL DOCUMENT v3.8.0.1
OTHER NON-CURRENT LIABILITIES (Tables)
 12 Months Ended
Dec. 31, 2017
Subclassifications of assets, liabilities and equities [abstract]  
Other noncurrent liabilities
OTHER NON-CURRENT LIABILITIES:
 
December 31, 2017

 
January 1, 2017

 
 
 
 
 
 
Employee benefit obligation - Statutory severance and pre-notice
$
16,096

 
$
14,579

Employee benefit obligation - Defined contribution plan
3,216

 
2,444

Provisions
17,829

 
17,546

 
$
37,141

 
$
34,569
Disclosure of net defined benefit liability
Statutory severance and pre-notice obligations:
 
December 31, 2017

 
January 1, 2017

 
 
 
 
 
 
Obligation, beginning of fiscal year
$
14,579

 
$
8,882

Service cost
12,424

 
10,953

Interest cost
6,171

 
5,839

Actuarial loss(1)
64

 
5,239

Foreign exchange gain
(389
)
 
(527
)
Benefits paid
(16,753
)
 
(15,807
)
Obligation, end of fiscal year
$
16,096

 
$
14,579

(1) The actuarial loss is due to changes in the actuarial assumptions used to determine the statutory severance obligations.
Disclosure of other provisions
Provisions:
 
Decommissioning
 
 
 
 
 
and site
 
Lease exit
 
 
 
 
restoration costs
 
costs
 
 
Total

 
 
 
 
 
 
 
Balance, January 1, 2017
 
$
16,024

 
$
1,522

 
$
17,546

Changes in estimates made during the fiscal year
 
237

 
—

 
237

Provisions utilized during the fiscal year
 
—

 
(265
)
 
(265
)
Accretion of interest
 
311

 
—

 
311

Balance, December 31, 2017
 
$
16,572

 
$
1,257

 
$
17,829