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Fair Value Measurements (Tables)

9 Months Ended

Jun. 30, 2012

Fair Value Measurements [Abstract]

Financial assets and liabilities subject to fair value measurements on a recurring basis

As of June 30, 2012 and October 1, 2011, financial assets and liabilities subject to fair value measurements on a recurring basis are as follows:


		June 30, 2012
		Level 1			Level 2			Level 3			Total
		(expressed in thousands)
Assets:
Currency contracts⁽¹⁾		$	—		$	795		$	—		$	795
Total assets		$	—		$	795		$	—		$	795

Liabilities:
Currency contracts⁽¹⁾		$	—		$	604		$	—		$	604
Interest rate swaps⁽²⁾			—			98			—			98
Total liabilities		$	—		$	702		$	—		$	702


		October 1, 2011
		Level 1			Level 2			Level 3			Total
		(expressed in thousands)
Assets:
Currency contracts⁽¹⁾		$	—		$	968		$	—		$	968
Total assets		$	—		$	968		$	—		$	968

Liabilities:
Currency contracts⁽¹⁾		$	—		$	1,041		$	—		$	1,041
Interest rate swaps⁽²⁾			—			617			—			617
Total liabilities		$	—		$	1,658		$	—		$	1,658


(1)	Based on observable market transactions of spot currency rates and forward currency rates on equivalently-termed instruments.

(2)	Based on LIBOR and swap rates.