XML 43 R30.htm IDEA: XBRL DOCUMENT v3.20.4

Note 8 - Employee Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2020

Notes Tables

Schedule of Costs of Retirement Plans [Table Text Block]

		Year Ended December 31,
(in thousands)		2020				2019
Interest cost		$	391			$	484
Expected return on plan assets			(733	)			(761	)
Net amortization loss			105				336
Recognition of net loss due to settlements			22				228
Net periodic benefit (credit) cost		$	(215	)		$	287

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

		December 31,
(in thousands)		2020				2019
Change in benefit obligation:
Balance at beginning of year		$	20,027			$	18,701
Interest cost			391				484
Actuarial loss			4,814				1,513
Settlements due to transfers paid			(205	)			(871	)
Benefits paid			(476	)			(447	)
Currency translation adjustment			968				647
Balance at end of year		$	25,519			$	20,027

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

		December 31,
(in thousands)		2020				2019
Change in fair value of plan assets:
Balance at beginning of year		$	21,114			$	17,819
Actual return on plan assets			1,690				3,172
Employer contributions			901				831
Settlement due to transfers paid			(159	)			(931	)
Benefits paid			(476	)			(447	)
Currency translation adjustment			856				670
Balance at end of year		$	23,926			$	21,114

Schedule of Net Funded Status [Table Text Block]

		December 31,
(in thousands)		2020				2019
Benefit obligation		$	(25,519	)		$	(20,027	)
Fair value of plan asset			23,926				21,114
Net funded status		$	(1,593	)		$	1,087

Schedule of Amounts Recognized in Balance Sheet [Table Text Block]

		December 31,
(in thousands)		2020				2019
Other long term (liabilities) assets		$	(1,593	)		$	1,087
Deferred income taxes			-				-
Accumulated other comprehensive loss		$	(1,593	)		$	1,087

Defined Benefit Plan, Assumptions [Table Text Block]

		Year Ended December 31,
		2020				2019
Discount rate			1.4	%			2.02	%
Expected return on assets			3.45	%			3.84	%

Schedule of Allocation of Plan Assets [Table Text Block]

		December 31,
(in thousands)		2020								2019
Asset category:
Equity securities		$	12,047				50	%		$	11,534				55	%
Debt securities			4,605				19	%			3,919				19	%
Liability driven investment funds			5,168				22	%			3,615				17	%
Cash and cash equivalents			1,860				8	%			1,514				7	%
Other			246				1	%			532				3	%
Total		$	23,926				100	%		$	21,114				100	%

Defined Benefit Plan, Plan Assets, Category [Table Text Block]

		December 31,
(in thousands)		2020				2019
Quoted Prices in Active Markets for Identical Assets (Level 1)		$	1,860			$	1,514
Significant Other Observable Inputs (Level 2)			22,066				19,600
Significant Other Unobservable Inputs (Level 3)			-				-
Total		$	23,926			$	21,114

X

- Definition

Tabular disclosure of defined benefit plan asset investment. Includes, but is not limited to, fair value of category of plan asset and its level within fair value hierarchy.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (d)(iv)(01)
-URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (d)(ii)
-URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920

+ Details

Name:	us-gaap_DefinedBenefitPlanPlanAssetsCategoryTableTextBlock
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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (d)(5)
-URI http://asc.fasb.org/extlink&oid=118255775&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 amounts that are recognized in the balance sheet (or statement of financial position) for pension plans and/or other employee benefit plans, showing separately the assets and current and noncurrent liabilities (if applicable) recognized.

+ 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 (c)
-URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfAmountsRecognizedInBalanceSheetTableTextBlock
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://www.xbrl.org/2003/role/disclosureRef
-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 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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=118255775&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 the costs related to the various types of retirement plans including defined benefit pension plan cost, defined contribution plan cost, other postretirement benefit plan cost, and 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
-URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920

+ Details

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

X

- Definition

Tabular disclosure of net funded status of pension plans and/or other employee benefit plans.

+ 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 (c)
-URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfNetFundedStatusTableTextBlock
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