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Note 19 - DEFINED CONTRIBUTION AND BENEFIT PLANS (Tables) | 12 Months Ended
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Dec. 31, 2012
Note 19 - Defined Contribution And Benefit Plans Tables |
Compensation Retirement Benefits Actuarial valuation | The following table sets forth the Plan’s funded status and pension amounts recognized as at December 31, 2010, 20111 mer accounted form 10% of eased from 95.8% to 100%.insd)ch to completely pay off the term loan by end of February 2013. o2011 and 2012 based on the latest actuarial valuation:
|  | 2010 |  |  | 2011 |  |  | 2012 |
Change in benefit obligation: |  |  |  |  |  |  |  |  |
Benefit obligation at beginning of year |  | $ | 2,012 |  |  | $ | 2,761 |  |  | $ | 2,935 |
Foreign currency translation adjustments |  |  | 285 |  |  |  | (136 | ) |  |  | 110 |
Service cost |  |  | 302 |  |  |  | 181 |  |  |  | 192 |
Interest cost |  |  | 223 |  |  |  | 106 |  |  |  | 128 |
Benefits paid |  |  | (61 | ) |  |  | (219 | ) |  |  | (1,038 | )
Actuarial loss |  |  | – |  |  |  | 244 |  |  |  | 153 |
Prior service cost |  |  | – |  |  |  | – |  |  |  | 2,973 |
Curtailment |  |  | – |  |  |  | (2 | ) |  |  | – |
Other adjustment |  |  | – |  |  |  | – |  |  |  | 387 |
Benefit obligation at end of year |  | $ | 2,761 |  |  | $ | 2,935 |  |  | $ | 5,840 |
Change in plan assets: |  |  |  |  |  |  |  |  |  |  |  |
Fair value of plan assets at beginning of year |  | $ | – |  |  | $ | – |  |  | $ | – |
Employer’s contribution |  |  |  |  |  |  |  |  |  |  |  |
Fair value of plan assets at end of year |  | $ | – |  |  | $ | – |  |  | $ | – |
Funded status |  | $ | (2,761 | ) |  | $ | (2,935 | ) |  | $ | (5,840 | )
Unrealized net transition obligation |  |  | – |  |  |  | – |  |  |  | – |
Unrecognized net actuarial loss (gain) |  |  | – |  |  |  | – |  |  |  | – |
Accrued benefit cost |  | $ | (2,761 | ) |  | $ | (2,935 | ) |  | $ | (5,840 | )
Components of net periodic benefit cost: |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 302 |  |  | $ | 181 |  |  | $ | 192 |
Interest cost |  |  | 223 |  |  |  | 106 |  |  |  | 128 |
Amortizations of: |  |  |  |  |  |  |  |  |  |  |  |
Unrecognized net prior service cost (credit) |  |  | (8 | ) |  |  | (8 | ) |  |  | (7 | )
Unrecognized actuarial loss |  |  | 22 |  |  |  | 9 |  |  |  | 151 |
Other adjustment |  |  | – |  |  |  | – |  |  |  | 387 |
Net periodic benefit cost |  | $ | 539 |  |  | $ | 288 |  |  | $ | 851 |
Amounts recognized in accumulated other comprehensive loss consist of the following: (recognized under ASC 715) |  |  |  |  |  |  |  |  |  |  |  |
Actuarial loss |  | $ | 669 |  |  | $ | 602 |  |  | $ | 748 |
Prior service (credit) cost |  |  | (129 | ) |  |  | 7 |  |  |  | 2,862 |
Total recognized in other comprehensive loss |  | $ | 540 |  |  | $ | 609 |  |  | $ | 3,610 |
Assumptions used in actuarial present value of the projected benefit obligations | The significant assumptions used in determining the actuarial present value of the projected benefit obligations as of December 31, 2011 and 2012 are as follows:
|  | 2011 |  |  | 2012 |
Discount Rate |  |  | 4.2 | % |  |  | 4.0 | %
Rate of Increase in Compensation Levels |  |  | 6.0% - 8.00 | % |  |  | 6.0 | %
Employee turnover rates:- |  |  |  |  |  |  |  |
Prior to age 35 |  |  | 4.0% - 15.0 | % |  |  | 4.0% - 15.0 | %
Age 35 to 50 |  |  | 2.0% - 7.0 | % |  |  | 2.0% - 7.0 | %
Age 51 to 60 |  |  | 0.0% - 2.0 | % |  |  | 0.0% - 2.0 | %
Future expected service pension benefit payments | The following pension benefit payments, which reflect expected future service, as appropriate, are expected to be paid:
Year ended December 31 |  |  |
2013 |  | $ | 453 |
2014 |  |  | 21 |
2015 |  |  | 619 |
2016 |  |  | 254 |
2017 |  |  | 301 |
2018 - 2022 |  |  | 2,248 |
|  | $ | 3,896 |

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- Definition Tabular disclosure of pension and other postretirement benefit arrangements with individual employees, which are generally based on employment contracts between the entity and one or more selected officers or key employees, and which contain a promise by the employer to pay certain amounts at designated future dates, usually including a period after retirement, upon compliance with stipulated requirements. This type of arrangement is distinguished from broader based employee benefit plans as it is usually tailored to the employee. Disclosure also typically includes the amount of related compensation expense recognized during the reporting period and the carrying amount as of the balance sheet date of the related liability. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 12 -Paragraph 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. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 710 -SubTopic 10 -Section 25 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6409733&loc=d3e19512-108361 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 710 -SubTopic 10 -Section 30 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6409875&loc=d3e20015-108363 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 710 -SubTopic 10 -Section 55 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=6409961&loc=d3e20487-108367 + Details
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- Definition Tabular disclosure of benefit obligations including accumulated benefit obligation and projected benefit obligation. + 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 (e) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 + Details
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- 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
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