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Note 12. Restructuring and Others (Tables)

3 Months Ended

Mar. 31, 2013

Schedule of Restructuring Reserve by Type of Cost [Table Text Block]

	Fiscal 2011 Restructuring Plan
	Three Months Ended March 31, 2013			Three Months Ended March 25, 2012
	(in thousands)
Accrued restructuring balance, beginning of period	$	538		$	8,087
Provision:
Asset relocation fees		-			2,190
Asset impairment charges		-			2,070
Severance and others		-			1,114
Restructuring charges		-			5,374
Non-cash adjustments (1)		(74	)		(2,829	)
Cash payments		(419	)		(4,988	)
Accrued restructuring balance, end of period	$	45		$	5,644

(1) Non-cash adjustments relate to asset impairment charges and foreign currency translations.

- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

+ References+ Details