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DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 6 Months Ended
Dec. 31, 2012
DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  
Schedule of fair value of derivative liabilities

 

 

Fair Value Measurements
Using Input Type

 

 

 

Level 1

 

Level 2

 

Level 3

 

 

 

 

 

(in 000s)

 

 

 

As of December 31, 2012:

 

 

 

 

 

 

 

Liabilities:

 

 

 

 

 

 

 

Accrued and other liabilities:

 

 

 

 

 

 

 

Foreign currency derivative financial instruments

 

$

—

 

$

1,398

 

$

—

 

Interest rate derivative financial instrument

 

$

—

 

$

4,979

 

$

—

 

Other liabilities:

 

 

 

 

 

 

 

Interest rate derivative financial instrument

 

$

—

 

$

8,091

 

$

—

 

 

 

 

 

 

 

 

 

As of June 30, 2012:

 

 

 

 

 

 

 

Assets:

 

 

 

 

 

 

 

Other assets, net:

 

 

 

 

 

 

 

Foreign currency derivative financial instrument

 

$

—

 

$

2,850

 

$

—

 

Liabilities:

 

 

 

 

 

 

 

Accrued and other liabilities:

 

 

 

 

 

 

 

Foreign currency derivative financial instrument

 

$

—

 

$

115

 

$

—

 

Interest rate derivative financial instruments

 

$

—

 

$

4,804

 

$

—

 

Other liabilities:

 

 

 

 

 

 

 

Interest rate derivative financial instrument

 

$

—

 

$

9,028

 

$

—

 
Schedule of impact of the cash flow hedge and non-designated foreign currency derivatives on the unaudited condensed consolidated financial statements

 

 

Cash Flow Hedging Relationship

 

Amount of Gain
(Loss)
Recognized in
OCI on
Derivative
(Effective
Portion)

 

Location of Gain
(Loss)
Reclassified from
Accumulated
OCI into Income
(Effective
Portion)

 

Amount of Gain
(Loss)
Reclassified from
Accumulated
OCI into Income
(Effective
Portion)

 

Location of Gain
(Loss) Recognized
in Income on
Derivative
(Ineffective
Portion)

 

Amount of Gain
(Loss) Recognized
in Income on
Derivative
(Ineffective
Portion)

 

 

 

(in 000s)

 

For the three months ended December 31, 2012:

 

 

 

 

 

 

 

 

 

 

 

Interest rate swap agreements

 

$

(41

)

Interest expense

 

$

(1,330

)

Interest expense

 

$

—

 

For the three months ended December 31, 2011:

 

 

 

 

 

 

 

 

 

 

 

Interest rate swap agreement

 

$

(1,440

)

Interest expense

 

$

(1,276

)

Interest expense

 

$

—

 

 

Cash Flow Hedging Relationship

 

Amount of Gain
(Loss)
Recognized in
OCI on
Derivative
(Effective
Portion)

 

Location of Gain
(Loss)
Reclassified from
Accumulated
OCI into Income
(Effective
Portion)

 

Amount of Gain
(Loss)
Reclassified from
Accumulated
OCI into Income
(Effective
Portion)

 

Location of Gain
(Loss) Recognized
in Income on
Derivative
(Ineffective
Portion)

 

Amount of Gain
(Loss) Recognized
in Income on
Derivative
(Ineffective
Portion)

 

 

 

(in 000s)

 

For the six months ended December 31, 2012:

 

 

 

 

 

 

 

 

 

 

 

Interest rate swap agreements

 

$

(1,798

)

Interest expense

 

$

(2,561

)

Interest expense

 

$

(9

)

For the six months ended December 31, 2011:

 

 

 

 

 

 

 

 

 

 

 

Interest rate swap agreement

 

$

(10,961

)

Interest expense

 

$

(2,625

)

Interest expense

 

$

—

 

 

 

 

Amount of Gain (Loss) Recognized
in Other Income (Expense)

 

 

 

Three Months
Ended

 

Three Months
Ended

 

Six Months
Ended

 

Six Months
Ended

 

Non-Designated Derivative

 

December 31,
2012

 

December 31,
2011

 

December 31,
2012

 

December 31,
2011

 

 

 

(in 000s)

 

Foreign Currency Forward Contracts

 

$

(1,064

)

$

1,361

 

$

(1,896

)

$

2,915

 
Schedule of inventory

 

 

December 31,
2012

 

June 30,
2012

 

 

 

(in 000s)

 

Raw materials

 

$

49,547

 

$

50,498

 

Work-in-process

 

2,340

 

1,713

 

Finished goods

 

21,990

 

22,855

 

Total

 

$

73,877

 

$

75,066