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Restricted Cash
9 Months Ended
Sep. 28, 2012
Cash and Cash Equivalents [Abstract]  
Cash and Cash Equivalents Disclosure [Text Block]

Note 2 — Restricted Cash

 

On March 2, 2010, as part of the disposition of our former German subsidiary, the Company deposited $136,000 into a restricted escrow account to provide for the potential payment of unaccrued taxes assessed for periods prior to December 31, 2009.  As of December 30, 2011, restricted cash was $129,000, a decrease of $7,000 due to the effect of foreign currency translation.  The balance of funds remaining on December 30, 2011, if any, after the payment of such taxes, were to be distributed to STAAR from the escrow account. During February 2012, the Company received the full amount of the deposit.