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Pension Plan (Tables)

12 Months Ended

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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Tabular disclosure of one or more of the entity's defined benefit pension plans or one or more other defined benefit postretirement plans, separately for pension plans and other postretirement benefit plans including the entity's schedule of fair value of plan assets for defined benefit or other postretirement plans.

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