XML 47 R39.htm IDEA: XBRL DOCUMENT
v3.19.3.a.u2

Employee Benefit Plans (Tables) | 12 Months Ended
--- | ---
Jan. 03, 2020
Schedule of Defined Contribution, Net of Forfeitures, 401(k) Plan | The Company’s contributions, net of forfeitures, to the 401(k) Plan were as follows (in thousands):
|  | Years Ended |
|  | 2019 |  |  | 2018 |  |  | 2017 |
Employer contributions, net of forfeitures |  | $ | 1,279 |  |  | $ | 996 |  |  | $ | 764 |
Swiss Plan |
Schedule of Defined Benefit Plans Disclosures | The following table shows the changes in the benefit obligation and plan assets and the Swiss Plan’s funded status as of January 3, 2020 and December 28, 2018 (in thousands):
|  | 2019 |  |  | 2018 |
Change in Projected Benefit Obligation: |  |  |  |  |  |  |  |
Projected benefit obligation, beginning of period |  | $ | 8,794 |  |  | $ | 7,445 |
Service cost |  |  | 739 |  |  |  | 474 |
Interest cost |  |  | 77 |  |  |  | 56 |
Participant contributions |  |  | 458 |  |  |  | 361 |
Benefits deposited (paid) |  |  | 492 |  |  |  | 189 |
Actuarial loss |  |  | 2,429 |  |  |  | 269 |
Prior service credit |  |  | (125 | ) |  |  | — |
Projected benefit obligation, end of period |  | $ | 12,864 |  |  | $ | 8,794 |
Change in Plan Assets: |  |  |  |  |  |  |  |
Plan assets at fair value, beginning of period |  | $ | 5,130 |  |  | $ | 4,144 |
Actual return on plan assets (including foreign currency impact) |  |  | 152 |  |  |  | 3 |
Employer contributions |  |  | 542 |  |  |  | 433 |
Participant contributions |  |  | 458 |  |  |  | 361 |
Benefits deposited (paid) |  |  | 492 |  |  |  | 189 |
Plan assets at fair value, end of period |  | $ | 6,774 |  |  | $ | 5,130 |
Funded status (pension liability), end of year(1) |  | $ | (6,090 | ) |  | $ | (3,664 | )
Amount Recognized in Accumulated Other Comprehensive Income (Loss), net of tax: |  |  |  |  |  |  |  |
Actuarial loss on plan assets |  | $ | (1,031 | ) |  | $ | (1,035 | )
Actuarial loss on benefit obligation |  |  | (4,317 | ) |  |  | (2,145 | )
Actuarial gain recognized in current year |  |  | 744 |  |  |  | 630 |
Prior service credit |  |  | 258 |  |  |  | 165 |
Effect of curtailments |  |  | 609 |  |  |  | 609 |
Accumulated other comprehensive loss |  | $ | (3,737 | ) |  | $ | (1,776 | )
Accumulated benefit obligation at year end |  | $ | (12,043 | ) |  | $ | (8,230 | )
(1) | The underfunded balance was included in pension liability on the Consolidated Balance Sheets.
Schedule of Net Benefit Costs | Net periodic pension cost associated with the Swiss Plan included the following components (in thousands):
|  | Years Ended |
|  | 2019 |  |  | 2018 |  |  | 2017 |
Service cost(1) |  | $ | 739 |  |  | $ | 474 |  |  | $ | 381 |
Interest cost(2) |  |  | 77 |  |  |  | 56 |  |  |  | 53 |
Expected return on plan assets(2) |  |  | (147 | ) |  |  | (116 | ) |  |  | (94 | )
Prior service credit(2),(3) |  |  | (21 | ) |  |  | (21 | ) |  |  | (7 | )
Actuarial loss recognized in current period(2),(3) |  |  | 129 |  |  |  | 113 |  |  |  | 72 |
Net periodic pension cost |  | $ | 777 |  |  | $ | 506 |  |  | $ | 405 |
(1) | Recognized in selling general and administrative expenses on the Consolidated Statements of Operations.
(2) | For years ended 2019 and 2018, recognized in other income (expense), net, and for the year ended 2017, recognized in selling, general and administrative expenses on the Consolidated Statements of Operations.
(3) | Amounts reclassified from accumulated other comprehensive income (loss).
Schedule of Amounts Recognized in Other Comprehensive Income (Loss) | Changes in other comprehensive income (loss), net of tax, associated with the Swiss included the following components (in thousands):
|  | Years Ended |
|  | 2019 |  |  | 2018 |  |  | 2017 |
Current year actuarial gain (loss) on plan assets |  | $ | 4 |  |  | $ | (101 | ) |  | $ | 98 |
Current year actuarial loss on benefit obligation |  |  | (2,172 | ) |  |  | (243 | ) |  |  | (644 | )
Actuarial gain recorded in current year |  |  | 114 |  |  |  | 103 |  |  |  | 65 |
Prior service credit |  |  | 93 |  |  |  | (19 | ) |  |  | 126 |
Change in other comprehensive loss |  | $ | (1,961 | ) |  | $ | (260 | ) |  | $ | (355 | )
Schedule of Assumptions Used | Net periodic pension cost and projected and accumulated pension obligation for the Company’s Swiss Plan were calculated on January 3, 2020 and December 28, 2018 using the following assumptions:
|  | 2019 |  |  | 2018 |
Discount rate |  |  | 0.3 | % |  |  | 0.8 | %
Salary increases |  |  | 2.0 | % |  |  | 2.0 | %
Expected return on plan assets |  |  | 2.5 | % |  |  | 2.5 | %
Expected average remaining working lives in years |  |  | 10.0 |  |  |  | 10.0 |
Schedule of Changes in Fair Value of Plan Assets | The table below sets forth the fair value of Plan assets at December 28, 2018 and January 3, 2020, and the related activity in years ended 2018 and 2019, in accordance with ASC 715-20-50-1(d) (in thousands):
|  | Insurance Contracts (Level 3) |
Beginning balance at December 29, 2017 |  | $ | 4,144 |
Actual return on plan assets |  |  | 3 |
Purchases, sales, and settlement |  |  | 983 |
Ending balance at December 28, 2018 |  | $ | 5,130 |
Actual return on plan assets |  |  | 152 |
Purchases, sales, and settlement |  |  | 1,492 |
Ending balance at January 3, 2020 |  | $ | 6,774 |
Schedule Of Defined Benefit Plan Estimated Future Benefit Payments | The estimated future benefit payments for the Swiss Plan are as follows (in thousands):
Year Ended |  | Amount |
2020 |  | $ | 65 |
2021 |  |  | 79 |
2022 |  |  | 99 |
2023 |  |  | 117 |
2024 |  |  | 132 |
Thereafter |  |  | 1,961 |
Total |  | $ | 2,453 |
Japan Plan |
Schedule of Defined Benefit Plans Disclosures | The funded status of the benefit plan at January 3, 2020 and December 28, 2018 was as follows (in thousands):
|  | 2019 |  |  | 2018 |
Change in Projected Benefit Obligation: |  |  |  |  |  |  |  |
Projected benefit obligation, beginning of period |  | $ | 1,646 |  |  | $ | 1,352 |
Service cost |  |  | 185 |  |  |  | 153 |
Interest cost |  |  | 7 |  |  |  | 4 |
Actuarial gain |  |  | (58 | ) |  |  | 119 |
Benefits paid |  |  | (66 | ) |  |  | (9 | )
Foreign exchange adjustment |  |  | 36 |  |  |  | 27 |
Projected benefit obligation, end of period |  | $ | 1,750 |  |  | $ | 1,646 |
Change 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 year(1) |  | $ | (1,750 | ) |  | $ | (1,646 | )
Amount Recognized in Accumulated Other Comprehensive Income (Loss), net of tax: |  |  |  |  |  |  |  |
Transition obligation |  | $ | — |  |  | $ | — |
Actuarial loss |  |  | (37 | ) |  |  | (36 | )
Prior service cost |  |  | 7 |  |  |  | 8 |
Net gain |  |  | 68 |  |  |  | 38 |
Accumulated other comprehensive income |  | $ | 38 |  |  | $ | 10 |
Accumulated benefit obligation at year end |  | $ | (1,599 | ) |  | $ | (1,416 | )
(1) | The underfunded balance was included in pension liability on the Consolidated Balance Sheets.
Schedule of Net Benefit Costs | Net periodic pension cost associated with the Japan Plan included the following components (in thousands):
|  | Years Ended |
|  | 2019 |  |  | 2018 |  |  |  |  | 2017 |
Service cost(1) |  | $ | 185 |  |  | $ | 153 |  |  |  |  | $ | 147 |
Interest cost(2) |  |  | 7 |  |  |  | 4 |  |  |  |  |  | 4 |
Net amortization of transitional obligation(2),(3) |  |  | — |  |  |  | 11 |  |  |  |  |  | 11 |
Prior service credit(2),(3) |  |  | (1 | ) |  |  | (1 | ) |  |  |  |  | (1 | )
Actuarial loss recognized in current period(2),(3) |  |  | — |  |  |  | — |  |  |  |  |  | (3 | )
Net periodic pension cost |  | $ | 191 |  |  | $ | 167 |  |  |  |  | $ | 158 |
(1) | Recognized in selling general and administrative expenses on the Consolidated Statements of Operations.
(2) | For the years ended 2019 and 2018, recognized in other income (expense), net, and for the year ended 2017, recognized in selling, general and administrative expenses on the Consolidated Statements of Operations.
(3) | Amounts reclassified from accumulated other comprehensive loss.
Schedule of Amounts Recognized in Other Comprehensive Income (Loss) | Changes in other comprehensive income (loss), net of tax, associated with the Japan Plan include the following components (in thousands):
|  | Years Ended |
|  | 2019 |  |  | 2018 |  |  | 2017 |
Amortization of net transition obligation |  | $ | — |  |  | $ | 7 |  |  | $ | 8 |
Amortization of actuarial loss |  |  | (1 | ) |  |  | (1 | ) |  |  | — |
Prior service cost |  |  | (1 | ) |  |  | — |  |  |  | — |
Actuarial income (loss) recorded in current year |  |  | 30 |  |  |  | (84 | ) |  |  | (22 | )
Change in other comprehensive income (loss) |  | $ | 28 |  |  | $ | (78 | ) |  | $ | (14 | )
Schedule of Assumptions Used | Net periodic pension cost and projected and accumulated pension obligation for the Company’s Japan Plan were calculated on January 3, 2020 and December 28, 2018 using the following assumptions:
|  | 2019 |  |  | 2018 |
Discount rate |  |  | 0.3 | % |  |  | 0.4 | %
Salary increases |  |  | 4.5 | % |  |  | 6.0 | %
Expected return on plan assets |  | N/A |  |  | N/A |
Expected average remaining working lives in years |  |  | 10.0 |  |  |  | 9.4 |
Schedule Of Defined Benefit Plan Estimated Future Benefit Payments | The estimated future benefit payments for the Japan Plan are as follows (in thousands):
Year Ended |  | Amount |
2020 |  | $ | 44 |
2021 |  |  | 110 |
2022 |  |  | 48 |
2023 |  |  | 210 |
2024 |  |  | 97 |
Thereafter |  |  | 1,059 |
Total |  | $ | 1,568 |

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 defined contribution pension plans or defined contribution other postretirement plans, separately for pension plans and other postretirement benefit plans. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 70 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=49170846&loc=d3e28014-114942 + Details
Name: | us-gaap_DefinedContributionPlanDisclosuresTableTextBlock
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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (i) -URI http://asc.fasb.org/extlink&oid=118255775&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 assumption used to determine benefit obligation and net periodic benefit cost of defined benefit plan. Includes, but is not limited to, discount rate, rate of compensation increase, expected long-term rate of return on plan assets and interest crediting rate. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (k) -URI http://asc.fasb.org/extlink&oid=118255775&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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=118255775&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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 55 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=118257860&loc=d3e4179-114921 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e2439-114920 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e2410-114920 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e2417-114920 + 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=118255775&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_RetirementPlanNameAxis=staa_SwissPlanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RetirementPlanNameAxis=staa_JapanPlanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |