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Benefit Plans And Obligations For Termination Indemnity (Tables) | 12 Months Ended
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Dec. 31, 2013
Defined Benefit Plan Disclosure [Line Items] |
Plans' Funded Status And Amounts Recognized In The Consolidated Financial Statements |
| Year ended December 31,
| 2013 |  | 2012
Accrued benefit cost, end of period: |  |  |
Funded status | $ | (2,445 | ) |  | $ | (2,783 | )
Unrecognized net actuarial (gain) loss | (784 | ) |  | 248 |
Unrecognized prior service cost | — |  |  | — |
Accrued benefit cost, end of period | $ | (3,229 | ) |  | $ | (2,535 | )
Amounts recognized in the statement of financial position: |  |  |  |  |
Accrued benefit liability, current | $ | (145 | ) |  | $ | (175 | )
Accrued benefit liability, non-current | (2,300 | ) |  | (2,608 | )
Accumulated other comprehensive (gain) loss, pretax | (784 | ) |  | 248 |
Net amount recognized | $ | (3,229 | ) |  | $ | (2,535 | )
Components of net periodic pension cost (for period): |  |  |
Service cost | $ | 214 |  |  | $ | 299 |
Interest cost | 88 |  |  | 117 |
Amortization of prior service cost | — |  |  | 12 |
Total net periodic benefit cost | $ | 302 |  |  | $ | 428 |
Assumptions as of end of period: |  |  |
Discount rate | 4.08 | % |  | 3.78 | %
Health care cost trend rate assumed for next year | 7.50 | % |  | 8.00 | %
Ultimate health care cost trend rate | 5.00 | % |  | 5.00 | %
The following table sets forth the Plans’ funded status and amounts recognized in the consolidated financial statements for the years ended December 31, 2013 and 2012:
| December 31,
| 2013 |  | 2012
Changes in benefit obligation: |  |  |
Benefit obligation at beginning of year | $ | 177,090 |  |  | $ | 153,097 |
Service cost | 9,368 |  |  | 9,709 |
Interest cost | 6,830 |  |  | 6,567 |
Exchange rate differences | 1,060 |  |  | 299 |
Actuarial losses (gain) | (18,690 | ) |  | 10,747 |
Benefits paid | (3,277 | ) |  | (3,329 | )
Benefit obligation at end of year | $ | 172,381 |  |  | $ | 177,090 |
Changes in the Plans’ Assets: |  |  |  |
Fair value of Plans’ assets at beginning of year | 101,794 |  |  | 81,780 |
Actual return on Plans’ assets (net of expenses) | 9,957 |  |  | 11,002 |
Employer contribution | 6,768 |  |  | 12,341 |
Benefits paid | (3,277 | ) |  | (3,329 | )
Fair value of Plans’ assets at end of year | $ | 115,242 |  |  | $ | 101,794 |
Accrued benefit cost, end of year: |  |  |  |
Funded status | (57,140 | ) |  | (75,296 | )
Unrecognized net actuarial loss | 38,281 |  |  | 63,178 |
Unrecognized prior service cost | 409 |  |  | 498 |
| $ | (18,450 | ) |  | $ | (11,620 | )
Amount recognized in the statement of financial position: |  |  |  |
Accrued benefit liability, current | (671 | ) |  | (85 | )
Accrued benefit liability, non-current | (56,469 | ) |  | (75,211 | )
Accumulated other comprehensive income, pre-tax | 38,690 |  |  | 63,676 |
Net amount recognized | $ | (18,450 | ) |  | $ | (11,620 | )
Components Of Net Periodic Pension Cost |
| Year ended December 31,
| 2013 |  | 2012 |  | 2011
Components of the Plans’ net periodic pension cost: |  |  |  |  |
Service cost | $ | 9,368 |  |  | $ | 9,709 |  |  | $ | 8,205 |
Interest cost | 6,830 |  |  | 6,567 |  |  | 6,361 |
Expected return on Plans’ assets | (7,319 | ) |  | (6,400 | ) |  | (5,512 | )
Amortization of prior service cost | — |  |  | 172 |  |  | 104 |
Amortization of transition amount | 91 |  |  | (131 | ) |  | (147 | )
Amortization of net actuarial loss | 4,483 |  |  | 4,107 |  |  | 1,988 |
Total net periodic benefit cost | $ | 13,453 |  |  | $ | 14,024 |  |  | $ | 10,999 |
Additional information |  |  |  |  |  |  |  |
Accumulated benefit obligation | $ | 164,696 |  |  | $ | 167,667 |  |  | $ | 144,682 |
Weighted Average Assumptions |
| December 31,
| 2013 |  | 2012
Weighted average assumptions: |  |  |  |
Discount rate as of December 31 | 4.8 | % |  | 4.1 | %
Expected long-term rate of return on Plans’ assets | 7.0 | % |  | 7.0 | %
Rate of compensation increase | 0.2 | % |  | 2.2 | %
Asset Allocation By Category | Asset Allocation by Category as of December 31:
| 2013 |  | 2012
Asset Category: |  |  |
Equity Securities | 54.0 | % |  | 57.5 | %
Debt Securities | 34.3 | % |  | 34.8 | %
Other | 11.7 | % |  | 7.7 | %
Total | 100.0 | % |  | 100.0 | %
Target Asset Allocation For The Plan | The investment policy of ESA is directed toward a broad range of securities. The diversified portfolio seeks to maximize investment return while minimizing the risk levels associated with investing. The investment policy is structured to consider the retirement plan’s obligations and the expected timing of benefit payments. The target asset allocation for the Plan years presented is as follows:
| 2013 |  | 2012
Asset Category: |  |  |
Equity Securities | 49.7 | % |  | 50.0 | %
Debt Securities | 37.6 | % |  | 40.0 | %
Other | 12.7 | % |  | 10.0 | %
Total | 100.0 | % |  | 100.0 | %
Fair Value Of The Asset Values By Category | The fair value of the asset values by category at December 31, 2013 is as follows:
|  |  | Quoted Prices in Active Markets for Identical Assets |  | Significant Observable Inputs |  | Significant Unobservable Inputs
Asset Category | Total |  | (Level 1) |  | (Level 2) |  | (Level 3)
Cash Equivalents: |  |  |  |  |  |  |  |  |
Money Market Funds (a) | $ | 3,459 |  |  | $ | 3,459 |  |  | $ | — |  |  | $ | — |
Fixed Income Securities: |  |  |  |  |  |  |
Mutual Funds (b) | 39,613 |  |  | 39,613 |  |  | — |  |  | — |
Equity Securities: |  |  |  |  |  |  |  |
International Companies (c) | 2,356 |  |  | 2,356 |  |  | — |  |  | — |
Mutual Funds (d) | 56,447 |  |  | 56,447 |  |  | — |  |  | — |
Other | 13,367 |  |  | 13,367 |  |  | — |  |  | — |
Total | $ | 115,242 |  |  | $ | 115,242 |  |  | $ | — |  |  | $ | — |
Note 17 - BENEFIT PLANS AND OBLIGATIONS FOR TERMINATION INDEMNITY (Cont.)
(a) | This category includes highly liquid daily traded cash-like vehicles.
(b) | This category invests in highly liquid diverse mutual funds representing a diverse offering of debt issuance.
(c) | This category represents common stocks of companies domiciled outside of the U.S.; they can be represented by ordinary shares or ADRs.
(d) | This category represents highly liquid diverse equity mutual funds of varying asset classes and styles.
Effect Of A 1% Change In The Health Care Cost Trend Rate | The effect of a 1% change in the health care cost trend rate at December 31, 2013 is as follows:
| 1% increase |  | 1% decrease
Net periodic benefit cost | $ | 39 |  |  | $ | (34 | )
Benefit obligation | $ | 193 |  |  | $ | (173 | )
Retiree Medical Plan |
Defined Benefit Plan Disclosure [Line Items] |
Plans' Funded Status And Amounts Recognized In The Consolidated Financial Statements | The measurement date for ESA benefit obligation is December 31. The following table sets forth the retiree medical plans’ funded status and amounts recognized in the consolidated financial statements for the years ended December 31, 2013 and 2012:
| December 31,
| 2013 |  | 2012
Change in Benefit Obligation: |  |  |
Benefit obligation at beginning of period | $ | 2,783 |  |  | $ | 3,145 |
Service cost | 214 |  |  | 299 |
Interest cost | 88 |  |  | 117 |
Actuarial (gain) loss | (538 | ) |  | (688 | )
Employee contribution | 23 |  |  | 17 |
Benefits paid | (125 | ) |  | (107 | )
Benefit obligation at end of period | $ | 2,445 |  |  | $ | 2,783 |
Change in Plan Assets: |  |  |  |
Employer contribution | $ | 102 |  |  | $ | 90 |
Employee contribution | 23 |  |  | 17 |
Benefits paid | (125 | ) |  | (107 | )
Fair value of plan assets at end of period | $ | — |  |  | $ | — |

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- 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=28361610&loc=d3e1928-114920 + Details
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