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Other Comprehensive Income (Loss)
 6 Months Ended
Apr. 01, 2017
Equity [Abstract]  
Other Comprehensive Income (Loss)
OTHER COMPREHENSIVE INCOME (LOSS)

Other comprehensive income (loss), a component of shareholders’ equity, consists of foreign currency translation adjustments, gains or losses on derivative instruments and defined benefit pension plan adjustments.
 
Income tax expense or benefit allocated to each component of other comprehensive income (loss) was as follows:
 
 
Three Months Ended
 
Six Months Ended
 
 
April 1, 2017
(in thousands)
 
Pretax
 
Tax
 
Net
 
Pretax
 
Tax
 
Net
Foreign currency translation gain (loss) adjustments
 
$
3,197

 
$
—

 
$
3,197

 
$
(6,605
)
 
$
—

 
$
(6,605
)
Derivative instruments
 
 

 
 

 
 

 
 

 
 

 
 

Unrealized net gain (loss)
 
(1,593
)
 
576

 
(1,017
)
 
4,916

 
(1,775
)
 
3,141

Net (gain) loss reclassified to earnings
 
98

 
(36
)
 
62

 
(321
)
 
115

 
(206
)
Defined benefit pension plan
 
 

 
 

 
 

 
 

 
 

 
 

Unrealized net gain (loss)
 
284

 
(86
)
 
198

 
467

 
(141
)
 
326

Net (gain) loss reclassified to earnings
 
238

 
(71
)
 
167

 
482

 
(145
)
 
337

Currency exchange rate gain (loss)
 
(190
)
 
—

 
(190
)
 
507

 
—

 
507

Other comprehensive income (loss)
 
$
2,034

 
$
383

 
$
2,417

 
$
(554
)
 
$
(1,946
)
 
$
(2,500
)
 
 
 
Three Months Ended
 
Six Months Ended
 
 
April 2, 2016
(in thousands)
 
Pretax
 
Tax
 
Net
 
Pretax
 
Tax
 
Net
Foreign currency translation gain (loss) adjustments
 
$
3,286

 
$
—

 
$
3,286

 
$
868

 
$
—

 
$
868

Derivative instruments
 
 

 
 

 
 

 
 

 
 

 
 

Unrealized net gain (loss)
 
(1,136
)
 
412

 
(724
)
 
(925
)
 
336

 
(589
)
Net (gain) loss reclassified to earnings
 
132

 
(48
)
 
84

 
(18
)
 
7

 
(11
)
Defined benefit pension plan
 
 

 
 

 
 

 
 

 
 

 
 

Unrealized net gain (loss)
 
(350
)
 
105

 
(245
)
 
(174
)
 
52

 
(122
)
Net (gain) loss reclassified to earnings
 
145

 
(44
)
 
101

 
290

 
(88
)
 
202

Currency exchange rate gain (loss)
 
(270
)
 
—

 
(270
)
 
(120
)
 
—

 
(120
)
Other comprehensive income (loss)
 
$
1,807

 
$
425

 
$
2,232

 
$
(79
)
 
$
307

 
$
228


 
The changes in the net-of-tax balances of each component of AOCI were as follows:
 
 
Three Months Ended
 
Six Months Ended
 
 
April 1, 2017
 
 
Adjustments
 
Adjustments
(in thousands)
 
Foreign
Currency
Translation
 
Unrealized
Derivative
Instrument
 
Defined
Benefit
Pension Plan
 
Total
 
Foreign
Currency
Translation
 
Unrealized
Derivative
Instrument
 
Defined
Benefit
Pension Plan
 
Total
Beginning balance
 
$
(9,129
)
 
$
3,635

 
$
(9,796
)
 
$
(15,290
)
 
$
673

 
$
(255
)
 
$
(10,791
)
 
$
(10,373
)
Other comprehensive net gain (loss) reclassifications
 
3,197

 
(1,017
)
 
8

 
2,188

 
(6,605
)
 
3,141

 
833

 
(2,631
)
Net (gain) loss reclassified to earnings
 
—

 
62

 
167

 
229

 
—

 
(206
)
 
337

 
131

Other comprehensive income (loss)
 
3,197

 
(955
)
 
175

 
2,417

 
(6,605
)
 
2,935

 
1,170

 
(2,500
)
Ending balance
 
$
(5,932
)
 
$
2,680

 
$
(9,621
)
 
$
(12,873
)
 
$
(5,932
)
 
$
2,680

 
$
(9,621
)
 
$
(12,873
)

 
 
Three Months Ended
 
Six Months Ended
 
 
April 2, 2016
 
 
Adjustments
 
Adjustments
(in thousands)
 
Foreign
Currency
Translation
 
Unrealized
Derivative
Instrument
 
Defined
Benefit
Pension Plan
 
Total
 
Foreign
Currency
Translation
 
Unrealized
Derivative
Instrument
 
Defined
Benefit
Pension Plan
 
Total
Beginning balance
 
$
(1,413
)
 
$
426

 
$
(6,594
)
 
$
(7,581
)
 
$
1,005

 
$
386

 
$
(6,968
)
 
$
(5,577
)
Other comprehensive net gain (loss) reclassifications
 
3,286

 
(724
)
 
(515
)
 
2,047

 
868

 
(589
)
 
(242
)
 
37

Net (gain) loss reclassified to earnings
 
—

 
84

 
101

 
185

 
—

 
(11
)
 
202

 
191

Other comprehensive income (loss)
 
3,286

 
(640
)
 
(414
)
 
2,232

 
868

 
(600
)
 
(40
)
 
228

Ending balance
 
$
1,873

 
$
(214
)
 
$
(7,008
)
 
$
(5,349
)
 
$
1,873

 
$
(214
)
 
$
(7,008
)
 
$
(5,349
)

 
The effect on certain line items in the Consolidated Statements of Income of amounts reclassified out of AOCI was as follows:
 
 
Three Months Ended
 
Six Months Ended
 
Affected Line Item in the
Consolidated Statements
of Income
(in thousands)
 
April 1,
2017
 
April 2,
2016
 
April 1,
2017
 
April 2,
2016
 
Derivative instruments
 
 

 
 

 
 

 
 

 
 
Currency exchange contracts gain (loss)
 
$
318

 
$
(132
)
 
$
737

 
$
18

 
Revenue
Interest rate swap contracts gain (loss)
 
(416
)
 
—

 
(416
)
 
—

 
Interest income (expense), net
Income tax benefit (expense)
 
36

 
48

 
(115
)
 
(7
)
 
Provision for income taxes
Total net gain (loss) on derivative instruments
 
(62
)
 
(84
)
 
206

 
11

 
Net income
 
 
 
 
 
 
 
 
 
 
 
Defined benefit pension plan
 
 

 
 

 
 

 
 

 
 
Actuarial loss
 
(130
)
 
(79
)
 
(263
)
 
(158
)
 
Cost of sales
Actuarial loss
 
(67
)
 
(41
)
 
(136
)
 
(82
)
 
Selling and marketing
Actuarial loss
 
(41
)
 
(25
)
 
(83
)
 
(50
)
 
General and administrative
Total actuarial loss
 
(238
)
 
(145
)
 
(482
)
 
(290
)
 
Income before income taxes
Income tax benefit
 
71

 
44

 
145

 
88

 
Provision for income taxes
Total net loss on pension plan
 
(167
)
 
(101
)
 
(337
)
 
(202
)
 
Net income
 
 
 
 
 
 
 
 
 
 
 
Total net-of-tax reclassifications out of AOCI included in net income
 
$
(229
)
 
$
(185
)
 
$
(131
)
 
$
(191
)