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Pension Plan (Tables) | 12 Months Ended
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Dec. 31, 2014
Change in Benefits Obligation and Plan Assets and Reconciliation of Funded Status | The changes in benefits obligation and plan assets and the reconciliation of funded status are as follows:
|  | December 31 |
|  | 2012 |  |  | 2013 |  |  | 2014 |
|  | US$ |  |  | US$ |  |  | US$ |
Change in benefit obligation |  |  |  |  |  |  |  |  |  |  |  |
Projected benefit obligation at beginning of year |  |  | 1,458 |  |  |  | 1,897 |  |  |  | 2,098 |
Service cost |  |  | 608 |  |  |  | 440 |  |  |  | 437 |
Interest cost |  |  | 77 |  |  |  | 58 |  |  |  | 58 |
Actuarial loss(gain) |  |  | (187 | ) |  |  | (202 | ) |  |  | 814 |
Benefits paid |  |  | (59 | ) |  |  | (95 | ) |  |  | (87 | )
Projected benefit obligation at end of year |  |  | 1,897 |  |  |  | 2,098 |  |  |  | 3,320 |
Change in plan assets |  |  |  |  |  |  |  |  |  |  |  |
Fair value of plan assets at beginning of year |  |  | 1,376 |  |  |  | 1,925 |  |  |  | 2,319 |
Actual return on plan assets |  |  | 43 |  |  |  | 43 |  |  |  | 31 |
Employer contributions |  |  | 546 |  |  |  | 433 |  |  |  | 282 |
Benefits paid |  |  | (40 | ) |  |  | (82 | ) |  |  | (76 | )
Fair value of plan assets at end of year |  |  | 1,925 |  |  |  | 2,319 |  |  |  | 2,556 |
Funded status recognized as an other asset(liabilities) |  |  | 28 |  |  |  | 221 |  |  |  | (764 | )
Amounts Recognized in Accumulated Other Comprehensive Income | Amounts recognized in accumulated other comprehensive income consist of the following:
|  | Year Ended December 31 |
|  | 2012 |  |  | 2013 |  |  | 2014 |
|  | US$ |  |  | US$ |  |  | US$ |
Net loss |  |  | 257 |  |  |  | 460 |  |  |  | 848 |
Transition obligation |  |  | 1 |  |  |  | 1 |  |  |  | 1 |
Total recognized in accumulated other comprehensive income |  |  | 258 |  |  |  | 461 |  |  |  | 849 |
Components of Net Periodic Benefit Cost | The components of net periodic benefit cost are as follows:
|  | Year Ended December 31 |
|  | 2012 |  |  | 2013 |  |  | 2014 |
|  | US$ |  |  | US$ |  |  | US$ |
Service cost |  |  | 608 |  |  |  | 440 |  |  |  | 437 |
Interest cost |  |  | 77 |  |  |  | 58 |  |  |  | 58 |
Projected return on plan assets |  |  | (43 | ) |  |  | (47 | ) |  |  | (51 | )
Amortization of unrecognized net transition obligation and unrecognized net actuarial gain |  |  | — |  |  |  | (3 | ) |  |  | (19 | )
Net periodic benefit cost |  |  | 642 |  |  |  | 448 |  |  |  | 425 |
Other Changes in Plan Assets And Benefit Obligation Recognized In Other Comprehensive Loss | Other changes in plan assets and benefit obligation recognized in other comprehensive loss:
|  | 2012 |  |  | 2013 |  |  | 2014 |
|  | US$ |  |  | US$ |  |  | US$ |
Recognize the decrease in net gain |  |  | 336 |  |  |  | 203 |  |  |  | 388 |
Amortization of net gain |  |  | 1 |  |  |  | — |  |  |  | — |
Total recognized in other comprehensive loss |  |  | 337 |  |  |  | 203 |  |  |  | 388 |
Expected Benefit Payments | Expected benefit payments:
|  | US$ |
2015 |  |  | 237 |
2016 |  |  | 150 |
2017 |  |  | 135 |
2018 |  |  | 253 |
2019 |  |  | 178 |
2020 and thereafter |  |  | 972 |
Actuarial Assumptions to Determine Benefit Obligations | The actuarial assumptions to determine the benefit obligations were as follows:
|  | 2012 |  |  | 2013 |  |  | 2014 |
|  | Taiwan |  |  | Korea |  |  | Taiwan |  |  | Korea |  |  | Taiwan |  |  | Korea |
Weighted-average assumptions used to determine benefit obligations: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  |  | 1.63 | % |  |  | 4.00 | % |  |  | 1.88 | % |  |  | 5.20 | % |  |  | 2.00 | % |  |  | 4.10 | %
Rate of compensation increase |  |  | 4.25 | % |  |  | 3.00 | % |  |  | 4.25 | % |  |  | 2.60 | % |  |  | 4.25 | % |  |  | 5.00 | %
Weighted-average assumptions used to determine net projected benefit cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  |  | 1.63 | % |  |  | 4.00 | % |  |  | 1.88 | % |  |  | 5.20 | % |  |  | 2.00 | % |  |  | 4.10 | %
Expected long-term return on plan assets |  |  | 1.88 | % |  |  | 3.10 | % |  |  | 2.00 | % |  |  | 3.00 | % |  |  | 2.00 | % |  |  | 2.00 | %
Rate of compensation increase |  |  | 4.25 | % |  |  | 3.00 | % |  |  | 4.25 | % |  |  | 2.60 | % |  |  | 4.25 | % |  |  | 5.00 | %
Fair Values Of FCI's Pension Plan Assets | The fair values of FCI’s pension plan assets at December 31, 2013 and 2014 are as follows:
|  | December 31 |
|  | 2013 |  |  | 2014 |
|  | US$ |  |  | US$ |
Guaranteed interest contract |  |  |  |  |  |  |  |
Kyobo Life Insurance Co. Ltd. |  |  | 534 |  |  |  | 730 |
Fixed deposit |  |  |  |  |  |  |  |
Industrial Bank of Korea |  |  | 855 |  |  |  | 875 |
|  |  | 1,389 |  |  |  | 1,605 |

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