Retirement Benefit Plan

9 Months Ended

Jun. 30, 2012

Retirement Benefit Plan [Abstract]

Retirement Benefit Plan

10. Retirement Benefit Plan

One of the Company's German subsidiaries has a non-contributory, defined benefit retirement plan for eligible employees. This plan provides benefits based on the employee's years of service and compensation during the years immediately preceding retirement, early retirement, termination, disability, or death, as defined in the plan.

The cost for the plan for the three and nine-fiscal month periods ended June 30, 2012 and July 2, 2011 included the following components:

	Three Fiscal Months Ended						Nine Fiscal Months Ended
	June 30, 2012			July 2, 2011			June 30, 2012			July 2, 2011
	(expressed in thousands)
Service cost	$	101		$	124		$	312		$	359
Interest cost		206			205			633			594
Expected return on plan assets		(163	)		(181	)		(501	)		(526	)
Net amortization and deferral		19			39			59			114
Net periodic benefit cost	$	163		$	187		$	503		$	541

The weighted average expected long-term rate of return on plan assets used to determine the net periodic benefit cost for the three and nine-fiscal month periods ended June 30, 2012 and July 2, 2011 was 5.4% and 5.2%, respectively.