XML 67 R42.htm IDEA: XBRL DOCUMENT v3.3.1.900

Note 16 - Employee Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2015

Notes Tables

Schedule of Net Benefit Costs [Table Text Block]

		Year ended December 31,
		2015				2014
Service cost		$	14			$	13
Interest cost on projected benefit obligation			1,691				1,789
Net amortization of actuarial loss			694				531
Expected return on plan assets			(2,245	)			(2,390	)
		$	154			$	(57	)

Schedule of Changes in Projected Benefit Obligations [Table Text Block]

		December 31,
		2015				2014
Change in benefit obligation:
Benefit obligation at beginning of year		$	45,438			$	40,526
Service cost			14				13
Interest cost			1,691				1,789
Actuarial (gain) loss			(3,115	)			6,231
Benefits paid			(3,070	)			(3,121	)
Benefit obligation at end of year		$	40,958			$	45,438

Changes in Projected Benefit Obligations, Fair Value of Plan Assets, and Funded Status of Plan [Table Text Block]

		December 31,
		2015						2014
Change in plan assets:
Fair value of plan assets at beginning of year		$		38,038				$	36,566
Actual return on plan assets				(157)					3,503
Company contributions				315					1,090
Benefits paid				(3,070)					(3,121	)
Fair value of plan assets at end of year		$		35,126				$	38,038
Underfunded status of the plans		$		(5,832)				$	(7,400	)
Balance sheet assets (liabilities):
Other assets		$		0				$	0
Other liabilities				(5,832)					(7,400	)
Net amount recognized		$		(5,832)				$	(7,400	)
Pension plans with accumulated benefit obligation in excess of plan assets:
Projected benefit obligation		$		40,958				$	45,438
Accumulated benefit obligation				40,953					45,428
Fair value of plan assets				35,126					38,038
Projected benefit obligation and net periodic pension cost assumptions:
Discount rate				4.35%					3.90	%
Rate of compensation increase				4.00					4.00
Expected long-term rate of return on plan assets			5.75	–	6.75				6.75
Weighted average asset allocation:
Equity securities				30%					32	%
Debt securities				70%					68
Total				100%					100	%

Schedule of Allocation of Plan Assets [Table Text Block]

		Quoted Prices In Active Markets (Level 1)				Significant Other Observable Inputs (Level 2)
Asset categories:
Cash and cash equivalents		$	1,001			$	0
Equity investments:
U.S. Large Cap			7,065				0
U.S. Mid Cap			1,012				0
U.S. Small Cap			496				0
World Equity			1,458				0
Real estate			306				0
Other			103				0
Fixed income securities			8,511				15,174
Total Plan Assets		$	19,952			$	15,174

		Quoted Prices In Active Markets (Level 1)				Significant Other Observable Inputs (Level 2)
Asset categories:
Cash and cash equivalents		$	1,270			$	0
Equity investments:
U.S. Large Cap			8,105				0
U.S. Mid Cap			1,245				0
U.S. Small Cap			504				0
World Equity			1,596				0
Real estate			292				0
Other			266				0
Fixed income securities			11,710				13,050
Total Plan Assets		$	24,988			$	13,050

Schedule of Expected Benefit Payments [Table Text Block]

	2016			$	3,140
	2017				3,112
	2018				3,076
	2019				3,028
	2020				2,962
2021	-	2025			13,970
				$	29,288

X

- Definition

Tabular disclosure of the change in the benefit obligation, fair value of plan assets, and funded status of pension plans or other employee benefit plans.

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

+ Details

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

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=58740216&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 change in the benefit obligation of pension plans and/or other employee benefit plans from the beginning to the end of the period, showing separately, if applicable, the effects of the following: service cost, interest cost, contributions by plan participants, actuarial gains and losses, foreign currency exchange rate changes, benefits paid, plan amendments, business combinations, divestitures, curtailments, settlements, and special and contractual termination benefits.

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

+ Details

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

+ Details

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

X

- References

No definition available.

+ Details

Name:	us-gaap_TableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration