Retirement Plan (Tables)

12 Months Ended

Sep. 30, 2013

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:

	2013			2012
	(in thousands)
Change in projected benefit obligation:
Beginning benefit obligation	$	6,047		$	5,178
Service cost	200			195
Interest cost	119			108
Actuarial loss	90			75
Currency exchange rate changes	(66		)	205
Assumed liability in business combination	—			286
Ending projected benefit obligation	$	6,390		$	6,047

Schedule of Changes in Fair Value of Plan Assets

	2013			2012
	(in thousands)
Change in fair value plan assets:
Beginning fair value of plan assets	$	2,510		$	2,079
Actual return on plan assets	32			19
Employer contributions	86			70
Currency exchange rate changes	(29		)	83
Assets acquired in business combination	—			259
Ending fair value of plan assets	$	2,599		$	2,510

Schedule of Amounts Recognized in Balance Sheet

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

	2013		2012
	(in thousands)
Other long-term liabilities	$	3,790	$	3,537
Accumulated other comprehensive income (net of tax of $322 in 2013 and $204 in 2012)	2,044		2,126
Amount recognized	$	5,834	$	5,663

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:

	2013			2012
	(In thousands)
Accumulated foreign currency translation adjustments	$	4,787		$	6,048
Accumulated net unrealized gain on SMIC (net of tax of $275 in 2013 and $0 in 2012)	419			—
Accumulated net unrealized gain (loss) on Nanya (net of tax of $3,565 in 2013 and $312 in 2012)	5,959			(1,523		)
Accumulated net retirement plan transition asset (net of tax of $148 in 2013 and $119 in 2012)	47			115
Accumulated net retirement plan actuarial losses (net of tax of $470 in 2013 and $323 in 2012)	(2,091		)	(2,241		)
Total accumulated other comprehensive income	$	9,121		$	2,399

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

	2013			2012
	(in thousands)
Net transition asset	$	195		$	234
Net actuarial loss	(2,561		)	(2,564		)
Defined benefit plans, net	$	(2,366	)	$	(2,330	)

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:

	2013		2012
	(in thousands)
Accumulated benefit obligation	$	3,940	$	3,745

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:

	2013	2012
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:

	2013			2012			2011
	(in thousands)
Service cost	$	200		$	195		$	165
Interest cost	119			108			83
Expected return on plan assets	(50		)	(44		)	(40		)
Amortization of deferred amount	40			36			2
Net periodic benefit cost	$	309		$	295		$	210

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:
2014	$	760
2015	$	49
2016	$	152
2017	$	69
2018	$	514
2019-2023	$	3,377