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Defined Benefit Plans (Tables)
12 Months Ended
Dec. 31, 2012
Compensation and Retirement Disclosure [Abstract]  
Schedule of Accumulated Benefit Obligations in Excess of Fair Value of Plan Assets [Table Text Block]
The following amounts contained in the following tables relate to the above plans in aggregate as of December 31, 2012 and 2011 and for the years ended December 31, 2012, 2011, and 2010:
 
As of December 31,
 
2012
 
2011
 
(dollars in thousands)
Projected benefit obligation
 
 
 
Benefit obligation at beginning of year
$
5,591

 
$
6,311

Service cost
53

 
50

Interest cost
216

 
264

Actuarial loss (gain)
(50
)
 
(55
)
Curtailments
(98
)
 

Lump sum settlement
(1,269
)
 
(991
)
Effect of change in currency conversion
(7
)
 
12

Benefit obligation at end of year
$
4,436

 
$
5,591

Change in plan assets
 
 
 
Fair value of plan assets at beginning of year
$
5,639

 
$
5,791

Actual return on plan assets
676

 
206

Employer contributions

 
633

Benefits paid
(1,085
)
 
(991
)
Fair value of plan assets at the end of year
$
5,230

 
$
5,639

Funded balance at end of year
$
794

 
$
48

Amounts recognized in the consolidated statement of financial condition
 
 
 
Asset
$
794

 
$
48

Accumulated benefit obligation
$
4,436

 
$
5,533

Schedule of Net Periodic Benefit Cost
 
Year Ended December 31,
 
2012
 
2011
 
2010
 
(dollars in thousands)
Components of net periodic benefit cost included in employee compensation and benefits
 
 
 
 
 
Service cost
$
53

 
$
50

 
$
54

Interest cost
216

 
264

 
317

Expected return on plan assets
(235
)
 
(276
)
 
(294
)
Amortization of (loss) / gain

 

 

Amortization of prior service cost
20

 
21

 
21

Effect of curtailment
(59
)
 

 
(10
)
Effect of special termination benefits
6

 

 

Effect of settlement
(95
)
 
(29
)
 
(5
)
Net periodic benefit cost
$
(94
)
 
$
30

 
$
83

Other changes in plan assets and benefit obligations recognized in other comprehensive loss
 
 
 
 
 
Net loss (gain)
$
(557
)
 
$
(33
)
 
$
(234
)
Effect of curtailment
59

 

 
10

Effect of settlement
98

 
31

 
6

Amortization of loss / (gain)

 

 

Amortization of prior service cost
(23
)
 
(23
)
 
(23
)
Total recognized in other comprehensive loss
$
(423
)
 
$
(25
)
 
$
(241
)
Total recognized in net periodic benefit cost and other comprehensive loss
$
(517
)
 
$
5

 
$
(158
)
Amounts recognized in accumulated other comprehensive loss
 
 
 
 
 
Net gain (loss)
$
479

 
$
116

 
$
113

Prior service cost
(381
)
 
(441
)
 
(463
)
Effect of change in currency conversion

 

 

Total recognized in accumulated other comprehensive loss
$
98

 
$
(325
)
 
$
(350
)
Estimated amounts to be amortized from accumulated other comprehensive loss into net periodic benefit cost over the next fiscal year
 
 
 
 
 
Prior service cost
$
19

 
$
19

 
$
3

Net gain (loss)
$

 
$

 
$

Schedule of Allocation of Plan Assets [Table Text Block]
The composition of plan assets by asset category for the Cash Balance Plan are set forth below:
 
As of December 31,
 
2012
 
2011
 
(dollars in thousands)
Ramius Multi-Strategy Fund Ltd(a)
$
513

 
$
506

Ramius Global Credit Fund Ltd(b)
1,304

 
1,040

External Mutual Funds—Total return(c)
1,358

 
1,785

External Mutual Funds—Real Return(d)
1,019

 
1,079

External Mutual Funds—Conservative(e)
1,036

 
1,229

 
$
5,230

 
$
5,639

Schedule of Expected Benefit Payments [Table Text Block]
The following benefit payments, which reflect future service, as appropriate, are expected to be paid:
 
(dollars in thousands)
2013
$
2,016

2014
360

2015
2,260

2016
274

2017
2,111

2018 - 2021
4,546

 
$
11,567