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Pension Plan (Tables)

12 Months Ended

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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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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