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Pension Plan (Tables) | 12 Months Ended
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Dec. 31, 2016
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 |
|  | 2014 |  |  | 2015 |  |  | 2016 |
|  | US$ |  |  | US$ |  |  | US$ |
Change in benefit obligation |  |  |  |  |  |  |  |  |  |  |  |
Projected benefit obligation at beginning of year |  |  | 2,098 |  |  |  | 3,320 |  |  |  | 3,632 |
Service cost |  |  | 437 |  |  |  | 273 |  |  |  | 487 |
Interest cost |  |  | 58 |  |  |  | 57 |  |  |  | 104 |
Actuarial loss(gain) |  |  | 814 |  |  |  | 79 |  |  |  | 151 |
Benefits paid |  |  | (87 | ) |  |  | (97 | ) |  |  | (132 | )
Projected benefit obligation at end of year |  |  | 3,320 |  |  |  | 3,632 |  |  |  | 4,242 |
Change in plan assets |  |  |  |  |  |  |  |  |  |  |  |
Fair value of plan assets at beginning of year |  |  | 2,319 |  |  |  | 2,556 |  |  |  | 2,800 |
Actual return on plan assets |  |  | 31 |  |  |  | 33 |  |  |  | 33 |
Employer contributions |  |  | 282 |  |  |  | 328 |  |  |  | 1,203 |
Benefits paid |  |  | (76 | ) |  |  | (117 | ) |  |  | (134 | )
Fair value of plan assets at end of year |  |  | 2,556 |  |  |  | 2,800 |  |  |  | 3,902 |
Funded status recognized as an other asset (liabilities) |  |  | (764 | ) |  |  | (832 | ) |  |  | (340 | )
Amounts Recognized in Accumulated Other Comprehensive Income | Amounts recognized in accumulated other comprehensive income consist of the following:
|  | Year Ended December 31 |
|  | 2014 |  |  | 2015 |  |  | 2016 |
|  | US$ |  |  | US$ |  |  | US$ |
Net loss |  |  | 848 |  |  |  | 852 |  |  |  | 963 |
Transition obligation |  |  | 1 |  |  |  | 1 |  |  |  | — |
Total recognized in accumulated other comprehensive income |  |  | 849 |  |  |  | 853 |  |  |  | 963 |
Components of Net Periodic Benefit Cost | The components of net periodic benefit cost are as follows:
|  | Year Ended December 31 |
|  | 2014 |  |  | 2015 |  |  | 2016 |
|  | US$ |  |  | US$ |  |  | US$ |
Service cost |  |  | 437 |  |  |  | 273 |  |  |  | 487 |
Interest cost |  |  | 58 |  |  |  | 57 |  |  |  | 104 |
Projected return on plan assets |  |  | (51 | ) |  |  | (47 | ) |  |  | (28 | )
Amortization of unrecognized net transition obligation and unrecognized net actuarial gain |  |  | (19 | ) |  |  | 27 |  |  |  | 11 |
Net periodic benefit cost |  |  | 425 |  |  |  | 310 |  |  |  | 574 |
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:
|  | 2014 |  |  | 2015 |  |  | 2016 |
|  | US$ |  |  | US$ |  |  | US$ |
Recognize the decrease in net gain |  |  | 388 |  |  |  | 4 |  |  |  | 111 |
Amortization of net gain (loss) |  |  | — |  |  |  | — |  |  |  | (1 | )
Total recognized in other comprehensive loss |  |  | 388 |  |  |  | 4 |  |  |  | 110 |
Expected Benefit Payments | Expected benefit payments:
|  | US$ |
2017 |  |  | 146 |
2018 |  |  | 170 |
2019 |  |  | 183 |
2020 |  |  | 341 |
2021 |  |  | 157 |
2022 and thereafter |  |  | 1,326 |
Actuarial Assumptions to Determine Benefit Obligations | The actuarial assumptions to determine the benefit obligations were as follows:
|  | 2014 |  |  | 2015 |  |  | 2016 |
|  | Taiwan |  |  | Korea |  |  | Taiwan |  |  | Korea |  |  | Taiwan |  |  | Korea |
Weighted-average assumptions used to determine benefit obligations: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  |  | 2.00 | % |  |  | 4.10 | % |  |  | 1.75 | % |  |  | 3.90 | % |  |  | 1.50 | % |  |  | 3.80 | %
Rate of compensation increase |  |  | 4.25 | % |  |  | 5.00 | % |  |  | 4.25 | % |  |  | 4.00 | % |  |  | 4.25 | % |  |  | 3.50 | %
Weighted-average assumptions used to determine net projected benefit cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  |  | 2.00 | % |  |  | 4.10 | % |  |  | 1.75 | % |  |  | 3.90 | % |  |  | 1.50 | % |  |  | 3.80 | %
Expected long-term return on plan assets |  |  | 2.00 | % |  |  | 2.00 | % |  |  | 2.00 | % |  |  | 1.20 | % |  |  | 2.00 | % |  |  | 1.10 | %
Rate of compensation increase |  |  | 4.25 | % |  |  | 5.00 | % |  |  | 4.25 | % |  |  | 4.00 | % |  |  | 4.25 | % |  |  | 3.50 | %
Fair Values Of FCI's Pension Plan Assets | The fair values of FCI’s pension plan assets at December 31, 2015 and 2016 are as follows:
|  | December 31 |
|  | 2015 |  |  | 2016 |
|  | US$ |  |  | US$ |
Guaranteed interest contract |  |  |  |  |  |  |  |
Kyobo Life Insurance Co. Ltd. |  |  | 823 |  |  |  | 1,284 |
Fixed deposit |  |  |  |  |  |  |  |
Industrial Bank of Korea |  |  | 980 |  |  |  | 1,537 |
|  |  | 1,803 |  |  |  | 2,821 |

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