SMTC Corporation Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Note 9. Restructuring charges (Tables)

Note 9. Restructuring charges (Tables)

6 Months Ended

Jul. 01, 2012

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

	Severance
2011 Plan
Balance as at January 1, 2012	$	915
Payments		(409	)
Balance as at April 1, 2012		506
Payments		(186	)
Balance as at July 1, 2012	$	320

Schedule of Restructuring and Related Costs [Table Text Block]

	Severance			Facility exit costs		Total
2012 Plan
Balance as at January 1, 2012	$	—		$	—	$	—
Charges		196			255		451
Payments		(126	)		—		(126	)
Balance as at April 1, 2012	$	70		$	255	$	325
Payments		(70	)		—		(70	)
Balance as at July 1, 2012	$	—		$	255	$	255

- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to 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.

+ References + Details

- 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