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Note 16 - Pension Plan (Tables)

12 Months Ended

Dec. 31, 2017

Notes Tables

Schedule of Net Benefit Costs [Table Text Block]

			2017				2016
Gross employer service cost		$	1,501			$	1,378
Plan participant contributions			(308	)			(336	)
Interest cost on service cost			27				34
Employer's service cost			1,220				1,076
Interest cost			701				794
Expected net return on plan assets			(640	)			(787	)
Other costs			166				168
Total employer's pension expense		$	1,447			$	1,251

Schedule of Changes in Accumulated Postemployment Benefit Obligations [Table Text Block]

Change in benefit obligation:			2017				2016
Projected benefit obligation - January 1		$	36,659			$	31,421
Current service cost			1,220				1,076
Plan participant / third party contributions			308				336
Interest cost			701				794
Benefits paid			(495	)			(438	)
Curtailment			(125	)			-
Foreign exchange			5,204				(969	)
Expected projected benefit obligation, December 31			43,473				32,220
Actuarial (gain)/ loss, net of foreign exchange			(1,105	)			4,438
Projected benefit obligation - December 31		$	42,368			$	36,659

Schedule of Changes in Fair Value of Plan Assets [Table Text Block]

Change in plan assets:			2017				2016
Fair value of plan assets - January 1		$	33,016			$	30,627
Expected net return on plan assets			640				787
Contributions
Employer			609				603
Plan participants			308				336
Benefits paid			(495	)			(438	)
Other costs			(72	)			(168	)
Foreign exchange			4,658				(916	)
Expected fair value of plan assets - December 31			38,664				30,831
Actuarial gain, net of foreign exchange			149				2,185
Fair value of plan assets - December 31		$	38,813			$	33,016

Schedule of Amounts Recognized in Balance Sheet [Table Text Block]

			December  31, 2017				December  31, 2016
Present value of accumulated benefit obligation		$	(40,142	)		$	(34,934	)
Effect of future compensation increases			(2,226	)			(1,724	)
Present value of projected benefit obligation			(42,368	)			(36,659	)
Fair value of plan assets			38,813				33,016
Net liability for pension benefits		$	(3,555	)		$	(3,643	)

Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block]

			2017				2016
Actuarial (gain)/loss on remeasurement of projected benefit obligation		$	(1,038	)		$	4,654
Actuarial (gain)/loss on remeasurement of fair value of assets			(234	)			(2,292	)
Actuarial (gain)/loss on curtailment of benefits from reorganization			(125	)			-
Total (gain)/loss recognized in other comprehensive income		$	(1,397	)		$	2,362

Schedule of Assumptions Used [Table Text Block]

			2017				2016
Discount rate used in determining present values			1.8	%			1.8	%
Annual increase in future compensation levels			2.0	%			2.0	%

			2017				2016
Discount rate used in determining present values			1.8	%			1.8	%
Annual increase in future compensation levels			2.0	%			2.0	%
Expected long-term rate of return on assets			1.8	%			1.8	%

Schedule of Allocation of Plan Assets [Table Text Block]

		December 31,				Fair value measurements
		2017				Level 1				Level 2				Level 3
Equity type investments		$	3,351			$	3,351			$	-			$	-
Fixed interest type investments:
Government bonds			32,906				32,906				-				-
Cash			102				102				-				-
Other			2,453				-				-				2,453
Total		$	38,813			$	36,360			$	-			$	2,453

Schedule of Expected Benefit Payments [Table Text Block]

Year ended December 31
2018		$	606
2019			692
2020			722
2021			760
2022			835
2023 - 2027			5,158

X

- Definition

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