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Pension Plan (Tables)

12 Months Ended

Dec. 31, 2015

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
		2013				2014				2015
		US$				US$				US$
Change in benefit obligation
Projected benefit obligation at beginning of year			1,897				2,098				3,320
Service cost			440				437				273
Interest cost			58				58				57
Actuarial loss(gain)			(202	)			814				79
Benefits paid			(95	)			(87	)			(97	)
Projected benefit obligation at end of year			2,098				3,320				3,632
Change in plan assets
Fair value of plan assets at beginning of year			1,925				2,319				2,556
Actual return on plan assets			43				31				33
Employer contributions			433				282				328
Benefits paid			(82	)			(76	)			(117	)
Fair value of plan assets at end of year			2,319				2,556				2,800
Funded status recognized as an other asset (liabilities)			221				(764	)			(832	)

Amounts Recognized in Accumulated Other Comprehensive Income

Amounts recognized in accumulated other comprehensive income consist of the following:

		Year Ended December 31
		2013				2014				2015
		US$				US$				US$
Net loss			460				848				852
Transition obligation			1				1				1
Total recognized in accumulated other comprehensive income			461				849				853

Components of Net Periodic Benefit Cost

The components of net periodic benefit cost are as follows:

		Year Ended December 31
		2013				2014				2015
		US$				US$				US$
Service cost			440				437				273
Interest cost			58				58				57
Projected return on plan assets			(47	)			(51	)			(47	)
Amortization of unrecognized net transition obligation and unrecognized net actuarial gain			(3	)			(19	)			27
Net periodic benefit cost			448				425				310

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:

		2013				2014				2015
		US$				US$				US$
Recognize the decrease in net gain			203				388				4
Amortization of net gain			—				—				—
Total recognized in other comprehensive loss			203				388				4

Expected Benefit Payments

Expected benefit payments:

		US$
2016			146
2017			290
2018			175
2019			140
2020			120
2021 and thereafter			748

Actuarial Assumptions to Determine Benefit Obligations

The actuarial assumptions to determine the benefit obligations were as follows:

		2013								2014								2015
		Taiwan				Korea				Taiwan				Korea				Taiwan				Korea
Weighted-average assumptions used to determine benefit obligations:
Discount rate			1.88	%			5.20	%			2.00	%			4.10	%			1.75	%			3.90	%
Rate of compensation increase			4.25	%			2.60	%			4.25	%			5.00	%			4.25	%			4.00	%
Weighted-average assumptions used to determine net projected benefit cost:
Discount rate			1.88	%			5.20	%			2.00	%			4.10	%			1.75	%			3.90	%
Expected long-term return on plan assets			2.00	%			3.00	%			2.00	%			2.00	%			2.00	%			1.20	%
Rate of compensation increase			4.25	%			2.60	%			4.25	%			5.00	%			4.25	%			4.00	%

Fair Values Of FCI's Pension Plan Assets

The fair values of FCI’s pension plan assets at December 31, 2014 and 2015 are as follows:

		December 31
		2014				2015
		US$				US$
Guaranteed interest contract
Kyobo Life Insurance Co. Ltd.			730				823
Fixed deposit
Industrial Bank of Korea			875				980
			1,605				1,803

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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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