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Benefit Plans And Obligations For Termination Indemnity (Tables)
 12 Months Ended
Dec. 31, 2015
Defined Benefit Plan Disclosure [Line Items]  
Plans' Funded Status And Amounts Recognized In The Consolidated Financial Statements
The following table sets forth the Plans’ funded status and amounts recognized in the consolidated financial statements for the years ended December 31, 2015 and 2014:
 
December 31,
 
2015
 
2014
Changes in benefit obligation:
 
 
 
Benefit obligation at beginning of year
$
225,668

 
$
172,381

Service cost
8,921

 
7,762

Interest cost
8,372

 
7,833

Exchange rate differences
(2,847
)
 
(2,276
)
Actuarial losses (gain)
(15,612
)
 
43,901

Benefits paid
(5,142
)
 
(3,933
)
Benefit obligation at end of year
$
219,360

 
$
225,668

Changes in the Plans’ assets:
 
 
 

Fair value of Plans’ assets at beginning of year
126,489

 
115,242

Actual return on Plans’ assets (net of expenses)
(2,225
)
 
4,570

Employer contribution
8,333

 
10,610

Benefits paid
(5,142
)
 
(3,933
)
Fair value of Plans’ assets at end of year
$
127,455

 
$
126,489

Accrued benefit cost, end of year:
 
 
 

Funded status
(91,905
)
 
(99,180
)
Unrecognized net actuarial loss
72,411

 
84,116

Unrecognized prior service cost
(271
)
 
305

 
$
(19,765
)
 
$
(14,759
)
Amount recognized in the statement of financial position:
 
 
 

Accrued benefit liability, current
(725
)
 
(806
)
Accrued benefit liability, non-current
(91,179
)
 
(98,374
)
Accumulated other comprehensive income, pre-tax
72,139

 
84,421

Net amount recognized
$
(19,765
)
 
$
(14,759
)
Components Of Net Periodic Pension Cost
 
Year ended December 31,
 
2015
 
2014
 
2013
Components of the Plans’ net periodic pension cost:
 
 
 
 
 
Service cost
$
8,921

 
$
7,762

 
$
9,368

Interest cost
8,372

 
7,833

 
6,830

Expected return on  Plans’ assets
(8,970
)
 
(8,221
)
 
(7,319
)
Amortization of prior service cost
(62
)
 
(125
)
 
—

Amortization of transition amount
46

 
121

 
91

Amortization of net actuarial loss
6,295

 
2,108

 
4,483

Total net periodic benefit cost
$
14,602

 
$
9,478

 
$
13,453

Additional information
 

 
 

 
 

Accumulated benefit obligation
$
213,675

 
$
215,276

 
$
164,696
Weighted Average Assumptions
 
December 31,
 
2015
 
2014
Weighted average assumptions:
 
 
 

Discount rate as of December 31
4.3
%
 
3.9
%
Expected long-term rate of return on Plans’ assets
7.3
%
 
7.3
%
Rate of compensation increase
2.4
%
 
2.4
%
Asset Allocation By Category
Asset allocation by category as of December 31:
 
2015
 
2014
Asset Category:
 
 
 
Equity Securities
66.0
%
 
67.0
%
Debt Securities
34.0
%
 
32.5
%
Other
—
%
 
0.5
%
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:

 
2015
 
2014
Asset Category:
 
 
 
Equity Securities
50.0
%
 
50.0
%
Debt Securities
40.0
%
 
40.0
%
Other
10.0
%
 
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, 2015 was 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
$
48

 
$
48

 
$
—

 
$
—

Cash Equivalents:
 
 
 
 
 

 
 

Money Market Funds (a)
337

 
337

 
—

 
—

Fixed Income Securities:
 
 
 
 
 
 
 
Mutual Funds (b)
42,614

 
42,614

 
—

 
—

Equity Securities:
 
 
 
 
 
 
 

International Companies (c)
3,427

 
3,427

 
—

 
—

Mutual Funds (d)
81,029

 
81,029

 
—

 
—

Other
—

 
—

 
—

 
—

Total
$
127,455

 
$
127,455

 
$
—

 
$
—


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 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, 2015 is as follows:
 
1% increase
 
1% decrease
Net periodic benefit cost
$
19

 
$
(16
)
Benefit obligation
$
123

 
$
(111
)
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's 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, 2015 and 2014:

 
December 31,
 
2015
 
2014
Change in Benefit Obligation:
 
 
 
Benefit obligation at beginning of period
$
1,953

 
$
2,445

Service cost
102

 
150

Interest cost
63

 
96

Actuarial (gain) loss
(237
)
 
(692
)
Employee contribution
27

 
13

Benefits paid
(117
)
 
(59
)
Benefit obligation at end of period
$
1,791

 
$
1,953

Change in Plan Assets:
 
 
 

Employer contribution
$
90

 
$
46

Employee contribution
27

 
13

Benefits paid
(117
)
 
(59
)
Fair value of Plan assets at end of period
$
—

 
$
—














Note 17 - BENEFIT PLANS AND OBLIGATIONS FOR TERMINATION INDEMNITY (Cont.)

 
Year ended December 31,
 
2015
 
2014
Accrued benefit cost, end of period:
 
 
 
Funded status
$
(1,791
)
 
$
(1,953
)
Unrecognized net actuarial (gain) loss
(1,522
)
 
(1,428
)
Accrued benefit cost, end of period
$
(3,313
)
 
$
(3,381
)
Amounts recognized in the statement of financial position:
 

 
 

Accrued benefit liability, current
$
(153
)
 
$
(111
)
Accrued benefit liability, non-current
(1,638
)
 
(1,842
)
Accumulated other comprehensive gain, pretax
(1,522
)
 
(1,428
)
Net amount recognized
$
(3,313
)
 
$
(3,381
)

Components of net periodic pension cost (for period):
 
 
 
Service cost
$
102

 
$
150

Interest cost
63

 
96

Amortization of net actuarial gain
(143
)
 
(48
)
Total net periodic benefit cost
$
22

 
$
198


Assumptions as of end of period:
 
 

Discount rate
3.50
%
 
3.32
%
Health care cost trend rate assumed for next year
6.50
%
 
7.00
%
Ultimate health care cost trend rate
3.84
%
 
5.00
%