XML 32 R39.htm IDEA: XBRL DOCUMENT
v2.4.0.6

Employee Benefit Plans (Tables) | 12 Months Ended
--- | ---
Dec. 28, 2012
Swiss Plan [Member] |
Schedule of Defined Benefit Plans Disclosures [Table Text Block] | The funded status of the Swiss benefit plan at December 28, 2012 and December 30, 2011 is as follows:
|  | 2012 |  |  | 2011 |
Change in Projected Benefit Obligation: |  |  |  |  |  |  |  |
Projected benefit obligation, beginning of period |  | $ | 4,710 |  |  | $ | 4,868 |
Service cost |  |  | 301 |  |  |  | 414 |
Interest cost |  |  | 116 |  |  |  | 127 |
Participant contributions |  |  | 234 |  |  |  | 275 |
Benefits paid |  |  | (639 | ) |  |  | (641 | )
Actuarial (gain) loss on obligation |  |  | 131 |  |  |  | (333 | )
Projected benefit obligation, end of period |  | $ | 4,853 |  |  | $ | 4,710 |
Changes in Plan Assets: |  |  |  |  |  |  |  |
Plan assets at fair value, beginning of period |  | $ | 3,058 |  |  | $ | 3,074 |
Actual return on plan assets (including foreign currency impact) |  |  | 166 |  |  |  | 75 |
Employer contributions |  |  | 234 |  |  |  | 275 |
Participant contributions |  |  | 234 |  |  |  | 275 |
Benefits paid |  |  | (639 | ) |  |  | (641 | )
Plan assets at fair value, end of period |  | $ | 3,053 |  |  | $ | 3,058 |
Net Amount Recognized in Consolidated Balance Sheets: |  |  |  |  |  |  |  |
Underfunded, end of year |  | $ | (1,800 | ) |  | $ | (1,652 | )
Other long term liabilities |  | $ | (1,800 | ) |  | $ | (1,652 | )
Amount Recognized in Accumulated Other Comprehensive Loss, Net of Tax: |  |  |  |  |  |  |  |
Actuarial loss on plan assets |  | $ | (558 | ) |  | $ | (610 | )
Actuarial loss on benefit obligation |  |  | (466 | ) |  |  | (364 | )
Actuarial gain recognized in current year |  |  | 205 |  |  |  | 163 |
Accumulated other comprehensive loss |  | $ | (819 | ) |  | $ | (811 | )
Accumulated benefit obligation at end of year |  | $ | (4,410 | ) |  | $ | (4,087 | )
Schedule of Net Benefit Costs [Table Text Block] | Net periodic pension cost associated with the Swiss Plan in the years ended December 28, 2012, December 30, 2011, and December 31, 2010, include the following components (in thousands):
|  | 2012 |  |  | 2011 |  |  | 2010 |
Service Cost |  | $ | 301 |  |  | $ | 414 |  |  | $ | 328 |
Interest Cost |  |  | 116 |  |  |  | 127 |  |  |  | 120 |
Expected return on plan assets |  |  | (100 | ) |  |  | (101 | ) |  |  | (91 | )
Actuarial loss recognized in current year |  |  | 54 |  |  |  | 97 |  |  |  | 55 |
Net periodic pension cost |  | $ | 371 |  |  | $ | 537 |  |  | $ | 412 |
Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block] | Changes in other comprehensive loss (net of tax) associated with the Swiss Plan in the year ended December 28, 2012 and December 30, 2011 include the following components (in thousands):
|  | 2012 |  |  | 2011 |
Actuarial gain (loss) of current year |  | $ | (51 | ) |  | $ | 238 |
Actuarial (loss) income recorded in current year |  |  | 42 |  |  |  | 75 |
Change in other comprehensive loss |  | $ | (9 | ) |  | $ | 313 |
Schedule of Assumptions Used [Table Text Block] | Net periodic pension cost and projected and accumulated pension obligation for the Company’s Swiss Plan were calculated on December 28, 2012 and December 30, 2011 using the following assumptions:
|  | 2012 |  |  | 2011 |
Discount rate |  |  | 2.00 | % |  |  | 2.50 | %
Salary increases |  |  | 2.00 | % |  |  | 3.00 | %
Expected return on plan assets |  |  | 3.00 | % |  |  | 3.35 | %
Expected average remaining working lives in years |  |  | 10.30 |  |  |  | 10.60 |
Schedule of Expected Benefit Payments [Table Text Block] | Plan assets categories in the Swiss Plan are comprised of the following (in thousands):
|  | 2012 |  |  | 2011 |
Bonds and loans |  | $ | 2,259 |  |  | $ | 2,186 |
Real estate (including real estate funds) |  |  | 684 |  |  |  | 765 |
Equity securities |  |  | 76 |  |  |  | 73 |
Liquid assets |  |  | 34 |  |  |  | 34 |
|  | $ | 3,053 |  |  | $ | 3,058 |
Schedule of Allocation of Plan Assets [Table Text Block] | The estimated future benefit payments for the Swiss Plan are as follows (in thousands):
Fiscal Year |  |  |
2013 |  | $ | 51 |
2014 |  |  | 50 |
2015 |  |  | 52 |
2016 |  |  | 55 |
2017 |  |  | 58 |
2018 – 2022 |  |  | 336 |
Total |  | $ | 602 |
Japan Plan [Member] |
Schedule of Defined Benefit Plans Disclosures [Table Text Block] | The funded status of the benefit plan at December 28, 2012 and December 30, 2011 is as follows:
|  | 2012 |  |  | 2011 |
Change in Projected Benefit Obligation: |  |  |  |  |  |  |  |
Projected benefit obligation, beginning of period |  | $ | 1,108 |  |  | $ | 782 |
Service cost |  |  | 185 |  |  |  | 174 |
Interest cost |  |  | 13 |  |  |  | 6 |
Actuarial loss |  |  | 63 |  |  |  | 137 |
Benefits paid |  |  | (65 | ) |  |  | (38 | )
Foreign exchange adjustment |  |  | (116 | ) |  |  | 47 |
Projected benefit obligation, end of period |  | $ | 1,188 |  |  | $ | 1,108 |
Changes in Plan Assets: |  |  |  |  |  |  |  |
Plan assets at fair value, beginning of period |  | $ | — |  |  | $ | — |
Actual return on plan assets |  |  | — |  |  |  | — |
Employer contributions |  |  | — |  |  |  | — |
Benefits paid |  |  | — |  |  |  | — |
Distribution of plan assets |  |  | — |  |  |  | — |
Foreign exchange adjustment |  |  | — |  |  |  | — |
Plan assets at fair value, end of period |  | $ | — |  |  | $ | — |
Net Amount Recognized in Consolidated Balance Sheets: |  |  |  |  |  |  |  |
Underfunded, end of period |  | $ | (1,188 | ) |  | $ | (1,108 | )
Other long term liabilities |  | $ | (1,188 | ) |  | $ | (1,108 | )
Amount Recognized in Accumulated Other Comprehensive Income: |  |  |  |  |  |  |  |
Transition obligation |  | $ | 117 |  |  | $ | 101 |
Actuarial gain |  |  | 99 |  |  |  | 207 |
Prior service cost |  |  | 28 |  |  |  | 29 |
Accumulated other comprehensive income |  | $ | 244 |  |  | $ | 337 |
Accumulated benefit obligation at end of year |  | $ | (972 | ) |  | $ | (912 | )
Schedule of Net Benefit Costs [Table Text Block] | Net periodic pension cost associated with the Japan Plan for the years ended December 28, 2012, December 30, 2011 and December 31, 2010 include the following components (in thousands):
|  | 2012 |  |  | 2011 |  |  | 2010 |
Service cost |  | $ | 185 |  |  | $ | 174 |  |  | $ | 234 |
Interest cost |  |  | 13 |  |  |  | 6 |  |  |  | 13 |
Net amortization of transition obligation |  |  | 16 |  |  |  | 16 |  |  |  | 15 |
Actuarial Loss |  |  | (58 | ) |  |  | (117 | ) |  |  | (24 | )
Prior Service Cost |  |  | (1 | ) |  |  | (1 | ) |  |  | (1 | )
Net periodic pension cost |  | $ | 155 |  |  | $ | 78 |  |  | $ | 237 |
Schedule of Defined Benefit Plan Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block] | Changes in other comprehensive income (loss) associated with the Japan Plan for the years ended December 30, 2011 and December 31, 2010 include the following components (in thousands):
|  | 2012 |  |  | 2011 |
Amortization of transitional obligation |  | $ | 16 |  |  | $ | (16 | )
Net actuarial (loss) gain of current year |  |  | (62 | ) |  |  | 137 |
Actuarial loss recorded in current year |  |  | (47 | ) |  |  | 117 |
Prior Service Cost |  |  | (1 | ) |  |  | 1 |
Change in other comprehensive income (loss) |  | $ | (94 | ) |  | $ | 239 |
Schedule of Assumptions Used [Table Text Block] | Net periodic pension cost and projected and accumulated pension obligation for the Company’s Japan Plan were calculated on December 28, 2012 and December 30, 2011using the following assumptions:
|  | 2012 |  |  | 2011 |
Discount rate |  |  | .80 | % |  |  | .70 | %
Salary increases |  |  | 3.00 | % |  |  | 2.00 | %
Expected return on plan assets |  |  | N/A |  |  |  | N/A |
Expected average remaining working lives in years |  |  | 8.88 |  |  |  | 8.61 |
Schedule of Allocation of Plan Assets [Table Text Block] | The estimated future benefit payments for the Japan Plan are as follows (in thousands):
Fiscal Year |  |  |
2013 |  | $ | 59 |
2014 |  |  | 60 |
2015 |  |  | 72 |
2016 |  |  | 90 |
2017 |  |  | 236 |
2018 – 2023 |  |  | 388 |
Total |  | $ | 905 |

X
- Definition Tabular disclosure of the major categories of plan assets of pension plans and/or other employee benefit plans. This information may include, but is not limited to, the target allocation of plan assets, the fair value of each major category of plan assets, and the level within the fair value hierarchy in which the fair value measurements fall. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(5) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfAllocationOfPlanAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the net gain (loss) and net prior service cost or credit recognized in other comprehensive income (loss) for the period for pension plans and/or other employee benefit plans, and reclassification adjustments of other comprehensive income (loss) for the period, as those amounts, including amortization of the net transition asset or obligation, are recognized as components of net periodic benefit cost. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (i) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfAmountsRecognizedInOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the assumptions used to determine for pension plans and/or other employee benefit plans the benefit obligation and net benefit cost, including assumed discount rates, rate increase in compensation increase, and expected long-term rates of return on plan assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (k) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfAssumptionsUsedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the changes in plan assets and benefit obligations recognized in other comprehensive income (loss) during the period. + References No definition available. + Details
Name: | us-gaap_ScheduleOfDefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 158 -Paragraph 4, 7, 16, 20, 21 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e2417-114920 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 55 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=21916443&loc=d3e4179-114921 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph d -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e2410-114920 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e2439-114920 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5, 6, 7 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
Name: | us-gaap_ScheduleOfDefinedBenefitPlansDisclosuresTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfExpectedBenefitPaymentsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfNetBenefitCostsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration