Accrued Severance Benefits (Tables)

3 Months Ended

Mar. 31, 2015

Postemployment Benefits [Abstract]

Changes in Accrued Severance Benefits

Changes in accrued severance benefits are as follows:

	Three Months Ended
	March 31, 2015			March 31, 2014
Beginning balance	$	140,405		$	135,356
Provisions		7,260			4,034
Severance payments		(1,341	)		(1,514	)
Translation adjustments		(726	)		(1,700	)
		145,598			136,176
Less: Cumulative contributions to the National Pension Fund		(343	)		(375	)
Group severance insurance plan		(764	)		(788	)
Accrued severance benefits, net	$	144,491		$	135,013

Future Benefits Payments to Employees

The Company is liable to pay the following future benefits to its non-executive employees upon their normal retirement age:

	Severance benefit
Remainder of 2015	$	295
2016		1,166
2017		1,713
2018		2,903
2019		2,278
2020		3,121
2021 – 2025		31,155