XML 40 R31.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 11 - Benfit Plans (Tables)
12 Months Ended
Dec. 31, 2012
Schedule of Net Funded Status [Table Text Block]
   
2012
   
2011
 
Reconciliation of projected benefit obligation:
           
Obligation at January 1
  $ 7,535     $ 5,866  
Service cost
    482       401  
Interest cost
    360       331  
Actuarial loss
    1,164       1,215  
Benefit payments
    (62 )     (278 )
Obligation at December 31
  $ 9,479     $ 7,535  
                 
Reconciliation of fair value of plan assets:
               
Fair value of plan assets at January 1
  $ 4,088     $ 3,643  
Actual return on plan assets
    407       35  
Employer contributions
    895       688  
Benefit payments
    (62 )     (278 )
Fair value of plan assets at December 31
  $ 5,328     $ 4,088  
                 
Funded Status:
               
Unfunded status at December 31
  $ (4,151 )   $ (3,447 )
                 
Projected benefit obligation
  $ 9,479     $ 7,535  
Accumulated benefit obligation
    8,701       6,928  
Fair value of plan assets
    5,328       4,088  
                 
Amounts recognized in consolidated balance sheets:
               
Prior service credit
  $ 7     $ 19  
Net loss
    (3,093 )     (2,194 )
Accumulated other comprehensive loss
    (3,086 )     (2,175 )
                 
Net periodic benefit cost in excess of accumulated contributions
    (1,065 )     (1,272 )
Net amount recognized in consolidated balance sheet
  $ (4,151 )   $ (3,447 )
 
 
2012
   
2011
 
Components of net periodic pension cost:
           
Service cost
  $ 482     $ 401  
Interest cost
    360       331  
Expected return on plan assets
    (345 )     (294 )
Amortization of net loss
    203       39  
Amortization of prior service credit
    (11 )     (25 )
Net periodic benefit cost
    689       452  
                 
Other changes in plan assets and benefit obligations recognized in other comprehensive income:
               
Net loss
    1,102       1,473  
Amortization of net loss
    (203 )     (39 )
Amortization of prior service cost
    11       25  
Total loss recognized in other comprehensive (income) loss
    910       1,459  
                 
Total recognized in net periodic benefit cost and other comprehensive (income) loss
  $ 1,599     $ 1,911  
Schedule of Assumptions Used [Table Text Block]
   
2012
   
2011
 
Weighted-average assumptions used to determine net periodic benefit cost for the years ended December 31:
           
Discount rate
    4.61 %     5.61 %
Expected long-term return on plan assets
    7.50 %     7.50 %
Rate of compensation increase
      (1)     2.00 %
                 
Weighted-average assumptions used to determine pension benefit obligation as of December 31:
               
Discount rate
    4.03 %     4.61 %
Rate of compensation increase
      (1)     2.00 %
Schedule of Allocation of Plan Assets [Table Text Block]
    Target
Allocation Range
    Actual  
   
(+/- 1 to 5%)
   
Allocation
 
Asset Category
  2012    
2012
   
2011
 
Equity securities
    60 %     58 %     58 %
Debt securities
    35 %     33 %     33 %
Cash and cash equivalents
    5 %     9 %     9 %
Schedule of Expected Benefit Payments [Table Text Block]
2013
  $ 369  
2014
    220  
2015
    183  
2016
    301  
2017
    412  
2018 to 2022
    2,995  
Fair Value, Assets Measured on Recurring Basis [Table Text Block]
   
2012
 
   
Level 1
   
Level 2
   
Level 3
   
Total
 
Government and other fixed income securities
  $ 601     $ 1,158     $ -     $ 1,759  
                                 
Equities
    3,063       -       -       3,063  
    $ 3,664     $ 1,158     $ -     $ 4,822  
   
2011
 
   
Level 1
   
Level 2
   
Level 3
   
Total
 
Government and other fixed income securities
  $ 335     $ 1,013     $ -     $ 1,348  
                                 
Equities
    2,386       -       -       2,386  
    $ 2,721     $ 1,013     $ -     $ 3,734