XML 49 R36.htm IDEA: XBRL DOCUMENT v3.3.1.900

Employee Benefit Plans (Tables)

12 Months Ended

Jan. 01, 2016

Swiss Plan [Member]

Schedule of Defined Benefit Plans Disclosures [Table Text Block]

 The following table shows the changes in the benefit obligation and plan assets and the Swiss Plan’s funded status as of January 1, 2016 and January 2, 2015 (in thousands):

		2015			2014
Change in Projected Benefit Obligation:
Projected benefit obligation, beginning of period		$	4,827		$	5,183
Service cost			316			297
Interest cost			74			114
Participant contributions			209			241
Benefits deposited (paid)			340			(116)
Actuarial loss on obligation			656			737
Prior service cost			(73)			—
Curtailments			—			(1,629)
Projected benefit obligation, end of period		$	6,349		$	4,827
Change in Plan Assets:
Plan assets at fair value, beginning of period		$	2,705		$	3,517
Actual return on plan assets (including foreign currency impact)			35			(230)
Employer contributions			209			241
Participant contributions			209			241
Benefits deposited (paid)			340			(116)
Curtailment distributions			—			(948)
Plan assets at fair value, end of period		$	3,498		$	2,705
Funded status (pension liability), end of year		$	(2,851)		$	(2,122)
Amount Recognized in Accumulated Other Comprehensive Loss, net of tax:
Actuarial loss on plan assets		$	(822)		$	(773)
Actuarial loss on benefit obligation			(1,668)			(902)
Actuarial gain recognized in current year			362			266
Effect of curtailments			606			528
Accumulated other comprehensive loss		$	(1,522)		$	(881)
Accumulated benefit obligation at end of year		$	(5,932)		$	(4,488)

Schedule of Net Benefit Costs [Table Text Block]

Net periodic pension cost associated with the Swiss Plan during the years ended January 1, 2016, January 2, 2015 and January 3, 2014 include the following components (in thousands):

		2015			2014			2013
Service cost		$	316		$	297		$	320
Interest cost			74			114			101
Expected return on plan assets			(93)			(97)			(96)
Actuarial loss recognized in current year			64			24			55
Net periodic pension cost		$	361		$	338		$	380

Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block]

Changes in other comprehensive income (loss), net of tax, associated with the Swiss Plan in the year ended January 1, 2016, January 2, 2015 and January 3, 2014 include the following components (in thousands):

		2015			2014			2013
Current year actuarial gain (loss) on plan assets, net of tax		$	(61)		$	(375)		$	37
Current year actuarial gain (loss) on benefit obligation, net of tax			(635)			(846)			135
Actuarial gain recorded in current year, net of tax			57			28			46
Prior service cost			—			—			—
Effect of curtailments			—			782			—
Change in other comprehensive income (loss)		$	(517)		$	(411)		$	218

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 January 1, 2016 and January 2, 2015 using the following assumptions:

		2015				2014
Discount rate			1.0	%			1.4	%
Salary increases			2.0	%			2.0	%
Expected return on plan assets			2.5	%			3.0	%
Expected average remaining working lives in years			10.4				10.1

Schedule of Changes in Fair Value of Plan Assets [Table Text Block]

The table below sets forth the fair value of Plan assets at January 1, 2016 and January 2, 2015, and the related activity in fiscal years 2014 and 2015, in accordance with ASC 715-20-50-1(d) (in thousands):

		Insurance Contracts
		(Level 3)
Beginning balance at January 3, 2014		$	3,517
Actual return on plan assets			(230)
Purchases, sales and settlement			(582)
Ending balance at January 2, 2015			2,705
Actual return on plan assets			35
Purchases, sales and settlement			758
Ending balance at January 1, 2016		$	3,498

Schedule Of Defined Benefit Plan Estimated Future Benefit Payments [Table Text Block]

The estimated future benefit payments for the Swiss Plan are as follows (in thousands):

Fiscal Year		Amount
2016		$	58
2017			65
2018			72
2019			72
2020			78
Thereafter			498
Total		$	843

Japan Plan [Member]

Schedule of Defined Benefit Plans Disclosures [Table Text Block]

The funded status of the benefit plan at January 1, 2016 and January 2, 2015 is as follows (in thousands): 

		2015			2014
Change in Projected Benefit Obligation:
Projected benefit obligation, beginning of period		$	957		$	1,049
Service cost			121			157
Interest cost			6			9
Actuarial (gain) loss			32			(55)
Benefits paid			(83)			(66)
Foreign exchange adjustment			2			(137)
Projected benefit obligation, end of period		$	1,035		$	957
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		$	—		$	—
Funded status (pension liability), end of period		$	(1,035)		$	(957)
Amount Recognized in Accumulated Other Comprehensive Income, Net of Tax:
Transition obligation		$	(20)		$	(26)
Actuarial gain			122			146
Prior service cost			9			9
Net loss			(10)			(8)
Accumulated other comprehensive income		$	101		$	121
Accumulated benefit obligation at end of year		$	(893)		$	(828)

Schedule of Net Benefit Costs [Table Text Block]

Net periodic pension cost associated with the Japan Plan for the years ended January 1, 2016, January 2, 2015 and January 3, 2014 includes the following components (in thousands):

		2015			2014			2013
Service cost		$	121		$	157		$	158
Interest cost			6			9			8
Net amortization of transition obligation			11			12			12
Actuarial gain			(15)			(10)			(31)
Prior service cost (credit)			(2)			(1)			(1)
Net periodic pension cost		$	121		$	167		$	146

Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block]

Changes in other comprehensive income (loss), net of tax, associated with the Japan Plan for the years ended January 1, 2016, January 2, 2015 and January 3, 2014 include the following components (in thousands):

		2015			2014			2013
Amortization of net transition obligation			7			12			12
Amortization of actuarial loss			(21)			(9)			(47)
Actuarial income (loss) recorded in current year			(10)			13			(153)
Amortization prior service cost			—			(2)			(1)
Change in other comprehensive income (loss)		$	(24)		$	14			(189)

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 January 1, 2016 and January 2, 2015 using the following assumptions:

		2015				2014
Discount rate			0.5	%			0.6	%
Salary increases			6.1	%			4.5	%
Expected return on plan assets			N/A				N/A
Expected average remaining working lives in years			8.13				8.12

Schedule Of Defined Benefit Plan Estimated Future Benefit Payments [Table Text Block]

The estimated future benefit payments for the Japan Plan are as follows (in thousands):

Fiscal Year		Amount
2016		$	55
2017			135
2018			54
2019			55
2020			57
Thereafter			607
Total		$	963

X

- Definition

Tabular disclosure of for amount of benefits from a defined benefit plan expected to be paid in fiscal year maturity.

+ References

No definition available.

+ Details

Name:	staa_ScheduleOfDefinedBenefitPlanEstimatedFutureBenefitPaymentsTableTextBlock
Namespace Prefix:	staa_
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=58740216&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=58740216&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 reconciliation of beginning and ending balances of the fair value of plan assets of pension plans and/or other employee benefit plans showing separately, if applicable, the effects during the period attributable to each of the following: actual return on plan assets, foreign currency exchange rate changes, contributions by the employer, contributions by plan participants, benefits paid, business combinations, divestitures, and settlements.

+ 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 (b)
-URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfChangesInFairValueOfPlanAssetsTableTextBlock
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 Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e2439-114920

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=58740216&loc=d3e2417-114920

Reference 3: 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=58740216&loc=d3e2410-114920

Reference 4: 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=58242635&loc=d3e4179-114921

Reference 5: 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=58740216&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfDefinedBenefitPlansDisclosuresTextBlock
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=58740216&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfNetBenefitCostsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_StatementGeographicalAxis=staa_SwissPlanMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_StatementGeographicalAxis=staa_JapanPlanMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: