XML 32 R18.htm IDEA: XBRL DOCUMENT
v3.6.0.2

Accumulated Other Comprehensive Income (Loss) | 12 Months Ended
--- | ---
Dec. 31, 2016
Accumulated Other Comprehensive Income (Loss) [Abstract] |
Accumulated Other Comprehensive Income (Loss) | Note 10 – Accumulated Other Comprehensive Income (Loss) The cumulative balance of each component of other comprehensive income (loss) and the income tax effects allocated to each component are as follows:
|  | Pension and other post-retirement actuarial items |  |  | Currency translation adjustment |  |  | Unrealized gain (loss) on available-for-sale securities |  |  | Total |
Balance at January 1, 2014 |  | $ | (129,918 | ) |  | $ | 190,998 |  |  | $ | 554 |  |  | $ | 61,634 |
Other comprehensive income before reclassifications |  |  | (60,602 | ) |  |  | (106,295 | ) |  |  | 2,175 |  |  | $ | (164,722 | )
Tax effect |  |  | 18,117 |  |  |  | - |  |  |  | (758 | ) |  | $ | 17,359 |
Other comprehensive income before reclassifications, net of tax |  |  | (42,485 | ) |  |  | (106,295 | ) |  |  | 1,417 |  |  | $ | (147,363 | )
Amounts reclassified out of AOCI |  |  | 25,604 |  |  |  | - |  |  |  | (78 | ) |  | $ | 25,526 |
Tax effect |  |  | (8,961 | ) |  |  | - |  |  |  | 24 |  |  | $ | (8,937 | )
Amounts reclassified out of AOCI, net of tax |  |  | 16,643 |  |  |  | - |  |  |  | (54 | ) |  | $ | 16,589 |
Net comprehensive income (loss) |  | $ | (25,842 | ) |  | $ | (106,295 | ) |  | $ | 1,363 |  |  | $ | (130,774 | )
Balance at December 31, 2014 |  | $ | (155,760 | ) |  | $ | 84,703 |  |  | $ | 1,917 |  |  | $ | (69,140 | )
Other comprehensive income before reclassifications |  |  | 15,169 |  |  |  | (80,106 | ) |  |  | (1,503 | ) |  | $ | (66,440 | )
Tax effect |  |  | (4,196 | ) |  |  | - |  |  |  | 526 |  |  | $ | (3,670 | )
Other comprehensive income before reclassifications, net of tax |  |  | 10,973 |  |  |  | (80,106 | ) |  |  | (977 | ) |  | $ | (70,110 | )
Amounts reclassified out of AOCI |  |  | 12,869 |  |  |  | - |  |  |  | (680 | ) |  | $ | 12,189 |
Tax effect |  |  | (4,504 | ) |  |  | - |  |  |  | 238 |  |  | $ | (4,266 | )
Amounts reclassified out of AOCI, net of tax |  |  | 8,365 |  |  |  | - |  |  |  | (442 | ) |  | $ | 7,923 |
Net comprehensive income (loss) |  | $ | 19,338 |  |  | $ | (80,106 | ) |  | $ | (1,419 | ) |  | $ | (62,187 | )
Balance at December 31, 2015 |  | $ | (136,422 | ) |  | $ | 4,597 |  |  | $ | 498 |  |  | $ | (131,327 | )
Other comprehensive income before reclassifications |  |  | (32,398 | ) |  |  | (35,863 | ) |  |  | 941 |  |  | $ | (67,320 | )
Tax effect |  |  | 9,815 |  |  |  | - |  |  |  | (329 | ) |  | $ | 9,486 |
Other comprehensive income before reclassifications, net of tax |  |  | (22,583 | ) |  |  | (35,863 | ) |  |  | 612 |  |  | $ | (57,834 | )
Amounts reclassified out of AOCI |  |  | 91,014 |  |  |  | - |  |  |  | - |  |  | $ | 91,014 |
Tax effect |  |  | 3,495 |  |  |  | - |  |  |  | - |  |  | $ | 3,495 |
Amounts reclassified out of AOCI, net of tax |  |  | 94,509 |  |  |  | - |  |  |  | - |  |  | $ | 94,509 |
Net comprehensive income (loss) |  | $ | 71,926 |  |  | $ | (35,863 | ) |  | $ | 612 |  |  | $ | 36,675 |
Balance at December 31, 2016 |  | $ | (64,496 | ) |  | $ | (31,266 | ) |  | $ | 1,110 |  |  | $ | (94,652 | )
Reclassifications of pension and other post-retirement actuarial items out of AOCI, including the recognition of the settlement charge for the termination of the Vishay Retirement Plan in 2016, are included in the computation of net periodic benefit cost (see Note 11). Historically, valuation allowances were recorded against the deferred taxes associated with certain unrecognized pension and other postretirement actuarial items. Changes in estimates related to these valuation allowances are recorded in the statement of operations and do not affect accumulated other comprehensive income until the underlying pension or other postretirement benefit plan is extinguished. As a result of the termination and settlement of the Vishay Retirement Plan, the Company recorded $34,853 of additional income tax expense and the related reclassification adjustment within accumulated other comprehensive income related to changes in estimates recorded in 2010. The amount of unrealized gains (losses) on available-for-sale securities reclassified out of AOCI as a result of sales of securities held by the Company's rabbi trust used to fund a deferred compensation plan was $0, $680, and $24 for the years ended December 31, 2016, 2015, and 2014, respectively. These reclassifications are recorded as a component of compensation expense within Selling, General, and Administrative expenses on the consolidated statements of operations. The pre-tax amount of unrealized gains (losses) on available-for-sale securities reclassified out of AOCI as a result of sales of available-for-sale securities was $0, $0, and $54 for the years ended December 31, 2016, 2015, and 2014, respectively. These reclassifications are recorded as a component of Other Income on the consolidated statements of operations. The tax effect of the reclassifications of unrealized gains (losses) on available-for-sale securities is recorded as a component of Income Tax Expense on the consolidated statements of operations. Other comprehensive income (loss) includes Vishay's proportionate share of other comprehensive income (loss) of nonconsolidated subsidiaries accounted for under the equity method.

X
- References No definition available. + Details
Name: | us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTaxAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e689-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=66004124&loc=SL7669619-108580 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e640-108580 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e716-108580 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e709-108580 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e637-108580 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e681-108580 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Reclassification Adjustments -URI http://asc.fasb.org/extlink&oid=6522872 + Details
Name: | us-gaap_ComprehensiveIncomeNoteTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration