XML 48 R30.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 7. RETIREMENT BENEFIT PLANS (Tables)
12 Months Ended
Dec. 31, 2012
Schedule of Defined Benefit Plans Disclosures [Table Text Block]
   
December 31,
 
   
2012
   
2011
 
   
Plan Assets
   
Plan Assets
 
Asset Category
 
Fair Value
   
Percentage
   
Fair Value
   
Percentage
 
                         
                         
Equity Securities
  $ 550       58 %   $ 472       49 %
Fixed Income Securities
    273       29 %     444       47 %
Money Market
    103       11 %     -       0 %
Other
    15       2 %     39       4 %
    $ 941       100 %   $ 955       100 %
Schedule of Net Periodic Benefit Cost Not yet Recognized [Table Text Block]
   
Pension Benefits
   
Other Benefits
 
   
2012
   
2011
   
2012
   
2011
 
         
(Amounts in Thousands)
       
Change in projected benefit obligation:
                   
Projected benefit obligation at beginning of year
  $ 1,395     $ 1,352     $ 2,699     $ 1,782  
Interest cost
    64       69       123       128  
Actuarial loss (gain)
    122       73       214       1,049  
Benefits paid
    (127 )     (99 )     (267 )     (260 )
Projected benefit obligation at end of year
  $ 1,454     $ 1,395     $ 2,769     $ 2,699  
                                 
Change in plan assets:
                               
Fair value of plan assets at beginning of year
  $ 955     $ 931     $ -     $ -  
Actuarial return on plan assets
    46       46       -       -  
Employer contributions
    67       77       266       260  
Benefits paid
    (127 )     (99 )     (266 )     (260 )
Fair value of plan assets at end of year
  $ 941     $ 955     $ -     $ -  
                                 
Funded status at end of year
  $ (513 )   $ (440 )   $ (2,769 )   $ (2,699 )
                                 
Amounts recognized in Consolidated Balance Sheets:
                               
Other non-current assets
  $ (36 )   $ (24 )   $ -     $ -  
Accrued expenses
    -       -       231       241  
Other liabilities
    549       464       2,538       2,458  
Total
  $ 513     $ 440     $ 2,769     $ 2,699  
Schedule of Defined Benefit Plan Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block]
   
2012
   
2011
 
   
Projected benefit
 obligation
exceeds plan
assets
   
Accumulated
 benefit obligation
exceeds plan
assets
   
Projected benefit
obligation
exceeds plan
assets
   
Accumulated
benefit obligation
 exceeds plan
 assets
 
                         
Projected benefit obligation
  $ 1,284     $ 1,284     $ 1,206     $ 1,206  
Accumulated benefit obligation
  $ 1,284     $ 1,284     $ 1,206     $ 1,206  
Fair value of plan assets
  $ 735     $ 735     $ 742     $ 742  
Schedule of Allocation of Plan Assets [Table Text Block]
   
Pension Benefits
   
Other Benefits
 
   
2012
   
2011
   
2012
   
2011
 
Assumptions as of December 31:
                       
Discount rates
    4.80 %     5.25 %     4.80 %     5.25 %
Expected long-term return rate on assets
    6.00 %     7.00 %     N/A       N/A  
Assumed rates of compensation increases
    N/A       N/A       N/A       N/A  
Medical trend rate pre-65 (initial)
    N/A       N/A       7.50 %     7.00 %
Medical trend rate post-65 (initial)
    N/A       N/A       7.50 %     8.00 %
Medical trend rate (ultimate)
    N/A       N/A       5.00 %     5.00 %
Years to ultimate rate pre-65
    N/A       N/A       8       5  
Years to ultimate rate post-65
    N/A       N/A       8       7  
                                 
Impact of one-percent increase in medical trend rate:
                               
Increase in accumulated postretirement benefit obligation
                  $ 287     $ 263  
Increase in service cost and interest cost
                  $ 12     $ 11  
                                 
Impact of one-percent decrease in medical trend rate:
                               
Decrease in accumulated postretirement benefit obligation
                  $ 246     $ 227  
Decrease in service cost and interest cost
                  $ 10     $ 10  
Schedule of Liability for Future Policy Benefits, by Product Segment [Table Text Block]
   
Pension Benefits
   
Other Benefits
 
             
2013
  $ 35     $ 230  
2014
    43       231  
2015
    315       232  
2016
    38       205  
2017
    80       195  
Thereafter
    398       907  
    $ 909     $ 2,000