SMTC Corporation Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Note 7 - Restructuring charges (Detail)

Note 7 - Restructuring charges (Detail) (USD $) In Thousands, unless otherwise specified	12 Months Ended		3 Months Ended																	12 Months Ended	3 Months Ended		12 Months Ended	3 Months Ended
	Dec. 30, 2012	Jan. 01, 2012	Jan. 01, 2012 Mexico Facility [Member] 2011 Plan [Member] Employee Severance [Member]	Oct. 03, 2011 Mexico Facility [Member] 2011 Plan [Member]	Jul. 03, 2011 Mexico Facility [Member] 2011 Plan [Member]	Apr. 03, 2011 Mexico Facility [Member] 2011 Plan [Member]	Oct. 03, 2011 Markham Facility [Member] 2011 Plan [Member]	Jul. 03, 2011 Markham Facility [Member] 2011 Plan [Member]	Apr. 03, 2011 Markham Facility [Member] 2011 Plan [Member]	Oct. 03, 2011 Canada [Member] 2011 Plan [Member]	Jul. 03, 2011 Canada [Member] 2011 Plan [Member]	Apr. 03, 2011 Canada [Member] 2011 Plan [Member]	Oct. 03, 2011 Corporate Office [Member] 2011 Plan [Member]	Jul. 03, 2011 Corporate Office [Member] 2011 Plan [Member]	Jul. 03, 2011 Mexico [Member] 2011 Plan [Member]	Oct. 03, 2011 San Jose [Member] 2011 Plan [Member]	Jan. 01, 2012 San Jose and ZF Array Technologies Facilities [Member] 2011 Plan [Member] Employee Severance [Member]	Oct. 03, 2011 San Jose and ZF Array Technologies Facilities [Member] 2011 Plan [Member]	Oct. 03, 2011 US [Member] 2011 Plan [Member]	Dec. 30, 2012 2012 Plan [Member] Employee Severance [Member]	Dec. 30, 2012 2012 Plan [Member]	Apr. 01, 2012 2012 Plan [Member]	Dec. 30, 2012 2012 Plan [Member]	Jul. 03, 2011 2011 Plan [Member]	Apr. 03, 2011 2011 Plan [Member]
Restructuring Charges	$ 2,180	$ 2,678														$ 686				$ 1,925		$ 451	$ 2,180	$ 1,743	$ 364
Severance Costs				24	408	205	207	427	159				269	908				186			1,729	196
Business Exit Costs																						255
Restructuring and Related Cost, Number of Positions Eliminated				1		120				40	70	40			120				13		197	16
Restructuring Reserve, Accrual Adjustment			$ 33														$ 82

- Definition

The charge against earnings in the period, comprised of costs incurred associated with an exit or disposal activity other than for a discontinued operations as defined under generally accepted accounting principles. Costs of such activities include those for one-time termination benefits, termination of an operating lease or other contract, consolidating or closing facilities, and relocating employees, and costs associated with an ongoing benefit arrangement, but excludes costs associated with the retirement of a long-lived asset.

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- Definition

Amount charged against earnings in the period for incurred and estimated costs associated with exit from or disposal of business activities or restructurings pursuant to a duly authorized plan, excluding asset retirement obligations.

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- Definition

Amount of any reversal and other adjustment made during the period to the amount of a previously accrued liability for a specified type of restructuring cost, excluding adjustments for costs incurred during the period, costs settled during the period, and foreign currency translation adjustments.

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- Definition

The charge against earnings in the period for known and estimated costs of termination benefits provided to current employees that are involuntarily terminated under a benefit arrangement associated with exit from or disposal of business activities or restructurings pursuant to a duly authorized plan, excluding costs or losses pertaining to an entity newly acquired in a business combination or a discontinued operation as defined by generally accepted accounting principles and costs associated with one-time termination benefits.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

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Reference 8: http://www.xbrl.org/2003/role/presentationRef

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Reference 9: http://www.xbrl.org/2003/role/presentationRef

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+ Details