XML 63 R36.htm IDEA: XBRL DOCUMENT
v3.6.0.2

Employee Benefit Plans (Tables) | 12 Months Ended
--- | ---
Dec. 30, 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 December 30, 2016 and January 1, 2016 (in thousands):
|  | 2016 |  | 2015 |
Change in Projected Benefit Obligation: |  |  |  |  |  |  |
Projected benefit obligation, beginning of period |  | $ | 6,349 |  | $ | 4,827 |
Service cost |  |  | 469 |  |  | 316 |
Interest cost |  |  | 65 |  |  | 74 |
Participant contributions |  |  | 230 |  |  | 209 |
Benefits deposited (paid) |  |  | (340) |  |  | 340 |
Actuarial (gain) loss |  |  | (410) |  |  | 656 |
Prior service cost |  |  | — |  |  | (73) |
Projected benefit obligation, end of period |  | $ | 6,363 |  | $ | 6,349 |
Change in Plan Assets: |  |  |  |  |  |  |
Plan assets at fair value, beginning of period |  | $ | 3,498 |  | $ | 2,705 |
Actual return on plan assets (including foreign currency impact) |  |  | (13) |  |  | 35 |
Employer contributions |  |  | 230 |  |  | 209 |
Participant contributions |  |  | 230 |  |  | 209 |
Benefits deposited (paid) |  |  | (340) |  |  | 340 |
Plan assets at fair value, end of period |  | $ | 3,606 |  | $ | 3,498 |
Funded status (pension liability), end of year |  | $ | (2,757) |  | $ | (2,851) |
Amount Recognized in Accumulated Other Comprehensive Loss, net of tax: |  |  |  |  |  |  |
Actuarial loss on plan assets |  | $ | (822) |  | $ | (822) |
Actuarial loss on benefit obligation |  |  | (1,393) |  |  | (1,668) |
Actuarial gain recognized in current year |  |  | 454 |  |  | 362 |
Effect of curtailments |  |  | 606 |  |  | 606 |
Accumulated other comprehensive loss |  | $ | (1,155) |  | $ | (1,522) |
Accumulated benefit obligation at end of year |  | $ | (5,980) |  | $ | (5,932) |
Schedule of Net Benefit Costs [Table Text Block] | Net periodic pension cost associated with the Swiss Plan during the years ended December 30, 2016, January 1, 2016 and January 2, 2015 include the following components (in thousands):
|  | 2016 |  | 2015 |  | 2014 |
Service cost |  | $ | 469 |  | $ | 316 |  | $ | 297 |
Interest cost |  |  | 65 |  |  | 74 |  |  | 114 |
Expected return on plan assets |  |  | (89) |  |  | (93) |  |  | (97) |
Actuarial loss recognized in current year |  |  | 104 |  |  | 64 |  |  | 24 |
Net periodic pension cost |  | $ | 549 |  | $ | 361 |  | $ | 338 |
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 December 30, 2016, January 1, 2016 and January 2, 2015 include the following components (in thousands):
|  | 2016 |  | 2015 |  | 2014 |
Current year actuarial gain (loss) on plan assets, net of tax |  | $ | (8) |  | $ | (61) |  | $ | (375) |
Current year actuarial loss on benefit obligation, net of tax |  |  | (275) |  |  | (635) |  |  | (846) |
Actuarial gain (loss) recorded in current year, net of tax |  |  | (98) |  |  | 57 |  |  | 28 |
Effect of curtailments |  |  | — |  |  | — |  |  | 782 |
Change in other comprehensive loss |  | $ | (381) |  | $ | (517) |  | $ | (411) |
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 30, 2016 and January 1, 2016 using the following assumptions:
|  | 2016 |  |  | 2015 |
Discount rate |  |  | 0.8 | % |  |  | 1.0 | %
Salary increases |  |  | 2.0 | % |  |  | 2.0 | %
Expected return on plan assets |  |  | 2.5 | % |  |  | 2.5 | %
Expected average remaining working lives in years |  |  | 10.0 |  |  |  | 10.4 |
Schedule of Changes in Fair Value of Plan Assets [Table Text Block] | The table below sets forth the fair value of Plan assets at December 30, 2016 and January 1, 2016, and the related activity in fiscal years 2015 and 2016, in accordance with ASC 715-20-50-1(d) (in thousands):
|  | Insurance |
|  | Contracts |
|  | (Level 3) |
Beginning 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 |
Actual return on plan assets |  |  | (12) |
Purchases, sales, and settlement |  |  | 119 |
Ending balance at December 30, 2016 |  | $ | 3,605 |
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 |
2017 |  | $ | 52 |
2018 |  |  | 56 |
2019 |  |  | 59 |
2020 |  |  | 57 |
2021 |  |  | 62 |
Thereafter |  |  | 410 |
Total |  | $ | 696 |
Japan Plan [Member] |
Schedule of Defined Benefit Plans Disclosures [Table Text Block] | The funded status of the benefit plan at December 30, 2016 and January 1, 2016 is as follows (in thousands):
|  | 2016 |  | 2015 |
Change in Projected Benefit Obligation: |  |  |  |  |  |  |
Projected benefit obligation, beginning of period |  | $ | 1,035 |  | $ | 957 |
Service cost |  |  | 148 |  |  | 121 |
Interest cost |  |  | 6 |  |  | 6 |
Actuarial gain |  |  | 49 |  |  | 32 |
Benefits paid |  |  | (17) |  |  | (83) |
Foreign exchange adjustment |  |  | 19 |  |  | 2 |
Projected benefit obligation, end of period |  | $ | 1,240 |  | $ | 1,035 |
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 |  | $ | (1,240) |  | $ | (1,035) |
Amount Recognized in Accumulated Other Comprehensive Income, Net of Tax: |  |  |  |  |  |  |
Transition obligation |  | $ | (14) |  | $ | (20) |
Actuarial gain (loss) |  |  | (31) |  |  | 122 |
Prior service cost |  |  | 8 |  |  | 9 |
Net gain (loss) |  |  | 125 |  |  | (10) |
Accumulated other comprehensive income |  | $ | 88 |  | $ | 101 |
Accumulated benefit obligation at end of year |  | $ | (1,078) |  | $ | (893) |
Schedule of Net Benefit Costs [Table Text Block] | Net periodic pension cost associated with the Japan Plan for the years ended December 30, 2016, January 1, 2016 and January 2, 2015 includes the following components (in thousands):
|  | 2016 |  | 2015 |  | 2014 |
Service cost |  | $ | 148 |  | $ | 121 |  | $ | 157 |
Interest cost |  |  | 6 |  |  | 6 |  |  | 9 |
Net amortization of transition obligation |  |  | 12 |  |  | 11 |  |  | 12 |
Actuarial loss |  |  | (13) |  |  | (15) |  |  | (10) |
Prior service credit |  |  | (1) |  |  | (2) |  |  | (1) |
Net periodic pension cost |  | $ | 152 |  | $ | 121 |  | $ | 167 |
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 December 30, 2016, January 1, 2016 and January 2, 2015 include the following components (in thousands):
|  | 2016 |  | 2015 |  | 2014 |
Amortization of net transition obligation |  | $ | 8 |  | $ | 7 |  | $ | 12 |
Amortization of actuarial gain (loss) |  |  | 25 |  |  | (21) |  |  | (9) |
Actuarial income (loss) recorded in current year |  |  | (40) |  |  | (10) |  |  | 13 |
Amortization prior service cost |  |  | — |  |  | — |  |  | (2) |
Change in other comprehensive income (loss) |  | $ | (7) |  | $ | (24) |  | $ | 14 |
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 30, 2016 and January 1, 2016 using the following assumptions:
|  | 2016 |  |  | 2015 |
Discount rate |  |  | 0.3 | % |  |  | 0.5 | %
Salary increases |  |  | 6.0 | % |  |  | 6.1 | %
Expected return on plan assets |  |  | N/A |  |  |  | N/A |
Expected average remaining working lives in years |  |  | 8.84 |  |  |  | 8.13 |
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 |
2017 |  | $ | 139 |
2018 |  |  | 50 |
2019 |  |  | 52 |
2020 |  |  | 55 |
2021 |  |  | 95 |
Thereafter |  |  | 67 |
Total |  | $ | 458 |

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=65897934&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=65897934&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=65897934&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=65897934&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=65897934&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=65897934&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=73719040&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=65897934&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=65897934&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: |