XML 124 R107.htm IDEA: XBRL DOCUMENT v3.25.4
Employee Benefit Plans - Schedule of Actuarial Information (Details) - USD ($)
$ in Thousands
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Change in benefit obligation:    
Benefit obligation – beginning of year $ (27,530) $ (31,709)
Service cost (153) (118)
Interest cost (1,410) (1,426)
Actuarial (loss) gain (254) 1,791
Benefits paid 2,088 1,520
Plan participants’ contributions (16) (16)
Foreign currency translation gain (422) 301
Effect of settlement   2,127
Benefit obligation – end of year (27,697) (27,530)
Change in plan assets:    
Fair value of plan assets – beginning of year 27,169 30,312
Actual return on plan assets 1,700 1,050
Employer contributions 147 167
Benefits paid (2,032) (1,501)
Effect of settlement   (2,127)
Plan participants’ contributions 16 43
Foreign currency translation loss 261 (502)
Others   (273)
Fair value of plan assets – end of year 27,261 27,169
Funded status (436) (361)
Amounts recognized on the consolidated balance sheet:    
Pension and post-retirement asset (liability) (436) (361)
Accumulated other comprehensive (income) loss (982) (1,315)
Amounts in accumulated other comprehensive (income) loss consist of:    
Net (gain) loss (982) (1,315)
Other changes in plan assets and benefit obligations recognized in other comprehensive (income) loss:    
Net (gain) loss (173) (604)
Amortization of net gain 198 44
Amount recognized due to special event (37) 49
Foreign currency translation loss 4 (4)
Effect of tax (4)  
Total recognized in other comprehensive (income) loss (12) (515)
Information for plans with accumulated benefit obligation in excess of plan assets:    
Projected benefit obligation 4,341 4,178
Accumulated benefit obligation 3,991 3,789
Fair value of plan assets 2,572 2,770
Pension    
Change in plan assets:    
Fair value of plan assets – beginning of year 27,169  
Fair value of plan assets – end of year 27,261 27,169
Other Post-Retirement Benefits (OPRB)    
Change in benefit obligation:    
Benefit obligation – beginning of year (474) (503)
Service cost 0 0
Interest cost (20) (20)
Actuarial (loss) gain 7 16
Benefits paid 0 0
Plan participants’ contributions 0 0
Foreign currency translation gain 0 0
Effect of settlement   33
Benefit obligation – end of year (487) (474)
Change in plan assets:    
Fair value of plan assets – beginning of year 0 0
Actual return on plan assets 0 0
Employer contributions 0 33
Benefits paid 0 0
Effect of settlement   (33)
Plan participants’ contributions 0 0
Foreign currency translation loss 0 0
Others   0
Fair value of plan assets – end of year 0 0
Funded status (487) (474)
Amounts recognized on the consolidated balance sheet:    
Pension and post-retirement asset (liability) (487) (474)
Accumulated other comprehensive (income) loss (73) (74)
Amounts in accumulated other comprehensive (income) loss consist of:    
Net (gain) loss (73) (74)
Other changes in plan assets and benefit obligations recognized in other comprehensive (income) loss:    
Net (gain) loss (7) (16)
Amortization of net gain 7 5
Amount recognized due to special event 0 5
Foreign currency translation loss 0 0
Effect of tax 0  
Total recognized in other comprehensive (income) loss 0 (6)
Information for plans with accumulated benefit obligation in excess of plan assets:    
Projected benefit obligation 487 474
Accumulated benefit obligation 487 474
Fair value of plan assets 0 0
National Service-Related Pension Plan (NSRPP) | Pension    
Change in benefit obligation:    
Benefit obligation – beginning of year (23,352) (27,138)
Service cost 0 0
Interest cost (1,236) (1,262)
Actuarial (loss) gain (144) 1,610
Benefits paid 1,376 1,344
Plan participants’ contributions 0 0
Foreign currency translation gain 0 0
Effect of settlement   2,094
Benefit obligation – end of year (23,356) (23,352)
Change in plan assets:    
Fair value of plan assets – beginning of year 24,399 27,365
Actual return on plan assets 1,666 472
Employer contributions 0 0
Benefits paid (1,376) (1,344)
Effect of settlement   (2,094)
Plan participants’ contributions 0 0
Foreign currency translation loss 0 0
Others   0
Fair value of plan assets – end of year 24,689 24,399
Funded status 1,333 1,047
Amounts recognized on the consolidated balance sheet:    
Pension and post-retirement asset (liability) 1,333 1,047
Accumulated other comprehensive (income) loss (1,205) (1,030)
Amounts in accumulated other comprehensive (income) loss consist of:    
Net (gain) loss (1,205) (1,030)
Other changes in plan assets and benefit obligations recognized in other comprehensive (income) loss:    
Net (gain) loss (362) (700)
Amortization of net gain 187 60
Amount recognized due to special event 0 44
Foreign currency translation loss 0 0
Effect of tax 45  
Total recognized in other comprehensive (income) loss (130) (596)
Superannuation | Pension    
Change in benefit obligation:    
Benefit obligation – beginning of year (1,614) (1,559)
Service cost (65) (44)
Interest cost (90) (74)
Actuarial (loss) gain (97) (109)
Benefits paid 582 45
Plan participants’ contributions (16) (16)
Foreign currency translation gain (136) 143
Effect of settlement   0
Benefit obligation – end of year (1,436) (1,614)
Change in plan assets:    
Fair value of plan assets – beginning of year 1,663 1,633
Actual return on plan assets 29 539
Employer contributions 24 0
Benefits paid (562) (116)
Effect of settlement   0
Plan participants’ contributions 16 43
Foreign currency translation loss 112 (436)
Others   0
Fair value of plan assets – end of year 1,282 1,663
Funded status (154) 49
Amounts recognized on the consolidated balance sheet:    
Pension and post-retirement asset (liability) (154) 49
Accumulated other comprehensive (income) loss 273 96
Amounts in accumulated other comprehensive (income) loss consist of:    
Net (gain) loss 273 96
Other changes in plan assets and benefit obligations recognized in other comprehensive (income) loss:    
Net (gain) loss 200 13
Amortization of net gain 0 0
Amount recognized due to special event (37) 0
Foreign currency translation loss 4 (4)
Effect of tax (49)  
Total recognized in other comprehensive (income) loss 118 9
Information for plans with accumulated benefit obligation in excess of plan assets:    
Projected benefit obligation 1,436 1,614
Accumulated benefit obligation 1,349 1,482
Fair value of plan assets 1,282 1,663
Austria Plans | Pension    
Change in benefit obligation:    
Benefit obligation – beginning of year (2,090) (2,509)
Service cost (88) (74)
Interest cost (64) (70)
Actuarial (loss) gain (20) 274
Benefits paid 130 131
Plan participants’ contributions 0 0
Foreign currency translation gain (286) 158
Effect of settlement   0
Benefit obligation – end of year (2,418) (2,090)
Change in plan assets:    
Fair value of plan assets – beginning of year 1,107 1,314
Actual return on plan assets 5 39
Employer contributions 123 134
Benefits paid (94) (41)
Effect of settlement   0
Plan participants’ contributions 0 0
Foreign currency translation loss 149 (66)
Others   (273)
Fair value of plan assets – end of year 1,290 1,107
Funded status (1,128) (983)
Amounts recognized on the consolidated balance sheet:    
Pension and post-retirement asset (liability) (1,128) (983)
Accumulated other comprehensive (income) loss 23 (307)
Amounts in accumulated other comprehensive (income) loss consist of:    
Net (gain) loss 23 (307)
Other changes in plan assets and benefit obligations recognized in other comprehensive (income) loss:    
Net (gain) loss (4) 99
Amortization of net gain 4 (21)
Amount recognized due to special event 0 0
Foreign currency translation loss 0 0
Effect of tax 0  
Total recognized in other comprehensive (income) loss 0 78
Information for plans with accumulated benefit obligation in excess of plan assets:    
Projected benefit obligation 2,418 2,090
Accumulated benefit obligation 2,155 1,833
Fair value of plan assets $ 1,290 $ 1,107