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Other Comprehensive Income (Loss)
 9 Months Ended
Jul. 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
 
Nine Months Ended
 
 
July 1, 2017
(in thousands)
 
Pretax
 
Tax
 
Net
 
Pretax
 
Tax
 
Net
Foreign currency translation gain (loss) adjustments
 
$
5,811

 
$
—

 
$
5,811

 
$
(794
)
 
$
—

 
$
(794
)
Derivative instruments
 
 

 
 

 
 

 
 

 
 

 
 

Unrealized net gain (loss)
 
(1,223
)
 
442

 
(781
)
 
3,693

 
(1,333
)
 
2,360

Net (gain) loss reclassified to earnings
 
240

 
(87
)
 
153

 
(81
)
 
28

 
(53
)
Defined benefit pension plan
 
 

 
 

 
 

 
 

 
 

 
 

Unrealized net gain (loss)
 
60

 
(18
)
 
42

 
527

 
(159
)
 
368

Net (gain) loss reclassified to earnings
 
249

 
(75
)
 
174

 
731

 
(220
)
 
511

Currency exchange rate gain (loss)
 
(663
)
 
—

 
(663
)
 
(156
)
 
—

 
(156
)
Other comprehensive income (loss)
 
$
4,474

 
$
262

 
$
4,736

 
$
3,920

 
$
(1,684
)
 
$
2,236

 
 
 
Three Months Ended
 
Nine Months Ended
 
 
July 2, 2016
(in thousands)
 
Pretax
 
Tax
 
Net
 
Pretax
 
Tax
 
Net
Foreign currency translation gain (loss) adjustments
 
$
(2,163
)
 
$
—

 
$
(2,163
)
 
$
(1,295
)
 
$
—

 
$
(1,295
)
Derivative instruments
 
 

 
 

 
 

 
 

 
 

 
 

Unrealized net gain (loss)
 
(143
)
 
52

 
(91
)
 
(1,068
)
 
388

 
(680
)
Net (gain) loss reclassified to earnings
 
223

 
(81
)
 
142

 
205

 
(74
)
 
131

Defined benefit pension plan
 
 

 
 

 
 

 
 

 
 

 
 

Unrealized net gain (loss)
 
67

 
(20
)
 
47

 
(107
)
 
32

 
(75
)
Net (gain) loss reclassified to earnings
 
147

 
(44
)
 
103

 
437

 
(132
)
 
305

Currency exchange rate gain (loss)
 
187

 
—

 
187

 
67

 
—

 
67

Other comprehensive income (loss)
 
$
(1,682
)
 
$
(93
)
 
$
(1,775
)
 
$
(1,761
)
 
$
214

 
$
(1,547
)

 
The changes in the net-of-tax balances of each component of AOCI were as follows:
 
 
Three Months Ended
 
Nine Months Ended
 
 
July 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
 
$
(5,932
)
 
$
2,680

 
$
(9,621
)
 
$
(12,873
)
 
$
673

 
$
(255
)
 
$
(10,791
)
 
$
(10,373
)
Other comprehensive net gain (loss) reclassifications
 
5,811

 
(781
)
 
(621
)
 
4,409

 
(794
)
 
2,360

 
212

 
1,778

Net (gain) loss reclassified to earnings
 
—

 
153

 
174

 
327

 
—

 
(53
)
 
511

 
458

Other comprehensive income (loss)
 
5,811

 
(628
)
 
(447
)
 
4,736

 
(794
)
 
2,307

 
723

 
2,236

Ending balance
 
$
(121
)
 
$
2,052

 
$
(10,068
)
 
$
(8,137
)
 
$
(121
)
 
$
2,052

 
$
(10,068
)
 
$
(8,137
)

 
 
Three Months Ended
 
Nine Months Ended
 
 
July 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
 
$
1,873

 
$
(214
)
 
$
(7,008
)
 
$
(5,349
)
 
$
1,005

 
$
386

 
$
(6,968
)
 
$
(5,577
)
Other comprehensive net gain (loss) reclassifications
 
(2,163
)
 
(91
)
 
234

 
(2,020
)
 
(1,295
)
 
(680
)
 
(8
)
 
(1,983
)
Net (gain) loss reclassified to earnings
 
—

 
142

 
103

 
245

 
—

 
131

 
305

 
436

Other comprehensive income (loss)
 
(2,163
)
 
51

 
337

 
(1,775
)
 
(1,295
)
 
(549
)
 
297

 
(1,547
)
Ending balance
 
$
(290
)
 
$
(163
)
 
$
(6,671
)
 
$
(7,124
)
 
$
(290
)
 
$
(163
)
 
$
(6,671
)
 
$
(7,124
)

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

 
 

 
 

 
 

 
 
Currency exchange contracts gain (loss)
 
$
(58
)
 
$
(223
)
 
$
679

 
$
(205
)
 
Revenue
Interest rate swap contracts gain (loss)
 
(182
)
 
—

 
(598
)
 
—

 
Interest expense, net
Income tax benefit (expense)
 
87

 
81

 
(28
)
 
74

 
Income tax provision (benefit)
Total net gain (loss) on derivative instruments
 
(153
)
 
(142
)
 
53

 
(131
)
 
Net income
 
 
 
 
 
 
 
 
 
 
 
Defined benefit pension plan
 
 

 
 

 
 

 
 

 
 
Actuarial loss
 
(136
)
 
(80
)
 
(399
)
 
(238
)
 
Cost of sales
Actuarial loss
 
(70
)
 
(42
)
 
(207
)
 
(124
)
 
Selling and marketing
Actuarial loss
 
(43
)
 
(25
)
 
(125
)
 
(75
)
 
General and administrative
Total actuarial loss
 
(249
)
 
(147
)
 
(731
)
 
(437
)
 
Income before income taxes
Income tax benefit
 
75

 
44

 
220

 
132

 
Income tax provision (benefit)
Total net loss on pension plan
 
(174
)
 
(103
)
 
(511
)
 
(305
)
 
Net income
 
 
 
 
 
 
 
 
 
 
 
Total net-of-tax reclassifications out of AOCI included in net income
 
$
(327
)
 
$
(245
)
 
$
(458
)
 
$
(436
)