Retirement Plan (Tables)

12 Months Ended

Sep. 30, 2014

Compensation and Retirement Disclosure [Abstract]

Schedule of Defined Benefit Plans Disclosures

The changes in the benefit obligation and plan assets for the Benefit Plan described above were as follows:

	2014			2013
	(in thousands)
Change in projected benefit obligation:
Beginning benefit obligation	$	6,390		$	6,047
Service cost	204			200
Interest cost	124			119
Actuarial loss	199			90
Currency exchange rate changes	(161		)	(66		)
Ending projected benefit obligation	$	6,756		$	6,390

Schedule of Changes in Fair Value of Plan Assets

	2014			2013
	(in thousands)
Change in fair value plan assets:
Beginning fair value of plan assets	$	2,599		$	2,510
Actual return on plan assets	60			32
Employer contributions	86			86
Currency exchange rate changes	(65		)	(29		)
Ending fair value of plan assets	$	2,680		$	2,599

Schedule of Amounts Recognized in Balance Sheet

The following table summarizes the amounts recognized on the consolidated balance sheet as of September 30:

	2014		2013
	(in thousands)
Other long-term liabilities	$	4,076	$	3,790
Accumulated other comprehensive income (net of tax of $353 in 2014 and $322 in 2013)	2,095		2,044
Amount recognized	$	6,171	$	5,834

Schedule of Amounts in Accumulated Other Comprehensive Income (Loss)

The components of accumulated other comprehensive income (loss), net of tax, were as follows at September 30:

	2014			2013
	(In thousands)
Accumulated foreign currency translation adjustments	$	1,051		$	4,787
Accumulated net unrealized gain on SMIC (net of tax of $0 in 2014 and $275 in 2013)	—			419
Accumulated net unrealized gain on Nanya (net of tax of $0 in 2014 and $3,565 in 2013)	—			5,959
Accumulated net retirement plan transition asset (net of tax of $124 in 2014 and $148 in 2013)	8			47
Accumulated net retirement plan actuarial losses (net of tax of $477 in 2014 and $470 in 2013)	(2,103		)	(2,091		)
Total accumulated other comprehensive income (loss)	$	(1,044	)	$	9,121

The following table summarizes the amounts recorded in accumulated other comprehensive income (loss) before taxes, as of September 30:

	2014			2013
	(in thousands)
Net transition asset	$	132		$	195
Net actuarial loss	(2,580		)	(2,561		)
Defined benefit plans, net	$	(2,448	)	$	(2,366	)

Schedule of Accumulated Benefit Obligations in Excess of Fair Value of Plan Assets

The following table summarizes the accumulated benefit obligation as of September 30:

	2014		2013
	(in thousands)
Accumulated benefit obligation	$	4,308	$	3,940

Schedule of Assumptions Used

Weighted-average actuarial assumptions used to determine benefit obligations and plan assets for the Benefit Plan at September 30 were as follows:

	2014	2013
Discount rate	1.90-2.00%	1.90-2.00%
Expected return on plan assets	1.90-2.00%	1.90-2.00%
Rate of compensation increase	3.00-4.00%	3.00-4.00%

Schedule of Net Benefit Costs

The net periodic benefit cost for the Benefit Plan included the following components at September 30:

	2014			2013			2012
	(in thousands)
Service cost	$	204		$	200		$	195
Interest cost	124			119			108
Expected return on plan assets	(51		)	(50		)	(44		)
Amortization of deferred amount	50			40			36
Net periodic benefit cost	$	327		$	309		$	295

Schedule of Expected Benefit Payments

The following table reflects the benefit payments, which include the amount that will be funded from retiree contributions that the Company expects to pay in the periods noted (in thousands):

Fiscal year ending:
2015	$	941
2016	$	150
2017	$	69
2018	$	513
2019	$	407
2020-2024	$	3,266