XML 94 R27.htm IDEA: XBRL DOCUMENT

Employee Benefit Plans (Tables)

12 Months Ended

Sep. 29, 2012

Pretax Amount Recognized In Accumulated Other Comprehensive Income



		2012		2011
		(expressed in thousands)
Actuarial net loss	$	7,770	$	2,796

Summary Of Changes In Benefit Obligations And Plan Assets



		2012		2011
	(expressed in thousands)
Change in benefit obligation:
Projected benefit obligation, beginning of year	$	15,922	$	16,885
Service cost		412		481
Interest cost		835		795
Actuarial loss (gain)		5,504		(1,428)
Exchange rate change		(752)		(336)
Benefits paid		(524)		(475)
Projected benefit obligation, end of year	$	21,397	$	15,922

Change in plan assets:
Fair value of plan assets, beginning of year	$	12,676	$	13,334
Actual return on plan assets		931		(372)
Employer contributions		524		475
Exchange rate change		(549)		(286)
Benefits paid		(524)		(475)
Fair value of plan assets, end of year	$	13,058	$	12,676

Summary Of Funded Status Of Defined Benefit Retirement Plan



		2012		2011
	(expressed in thousands)
Funded status:
Funded status, end of year	$	(8,339)	$	(3,246)
Accumulated other comprehensive loss		7,770		2,796
Net amount recognized	$	(569)	$	(450)

Amounts recognized in consolidated balance sheets:
Accrued payroll and related costs	$	(578)	$	(555)
Pension benefit plan obligation		(7,761)		(2,691)
Deferred income taxes		2,345		844
Accumulated other comprehensive income, net of tax		5,425		1,952
Net amount recognized	$	(569)	$	(450)

Weighted Average Assumptions Used To Determine The Defined Benefit Retirement Plan Obligation



	2012		2011
Discount rate	3.6	%	5.4	%
Expected rate of return on plan assets	5.2	%	5.4	%
Expected rate of increase in future compensation levels	3.0	%	3.0	%

Actual Defined Benefit Retirement Plan Asset Allocations



	Percentage of Plan Assets
	2012		2011
Fixed income securities⁽¹⁾	72.0	%	80.6	%
Equity securities⁽²⁾	19.0	%	15.3	%
Cash and cash equivalents	4.0	%	0.5	%
Other⁽³⁾	5.0	%	3.6	%
	100.0	%	100.0	%

(1) Fixed income securities are comprised primarily of international government agency and international corporate bonds with investment grade ratings.

(2) Equity securities consist of an international mutual fund that invests solely in international stocks that are actively traded on international exchanges.

(3) Other asset holdings are comprised primarily of international bond futures and a derivatives-based mutual fund that invests in various assets.

Defined Benefit Retirement Plan Assets Subject To Fair Value Measurements


	September 29, 2012
		Level 1		Level 2		Level 3		Total
	(expressed in thousands)
Mutual fund⁽¹⁾	$	-	$	13,058	$	-	$	13,058



	October 1, 2011
		Level 1		Level 2		Level 3		Total
	(expressed in thousands)
Mutual fund⁽¹⁾	$	-	$	12,676	$	-	$	12,676

(1)	The fair value of the mutual fund is generally valued based on closing prices from national exchanges, if the underlying securities are traded on an active market, or fixed income pricing models that use observable market inputs.

Net Periodic Benefit Cost For Defined Benefit Retirement Plan



		2012		2011		2010
	(expressed in thousands)
Service cost	$	412	$	481	$	349
Interest cost		835		795		784
Expected return on plan assets		(660)		(704)		(748)
Net amortization and deferral		77		152		16
Net periodic benefit cost	$	664	$	724	$	401

Expected Future Pension Benefit Payments



Future Benefit payments:
		Pension
Fiscal Year		Benefits
	(expressed in
	thousands)
2013	$	578
2014		655
2015		705
2016		777
2017		844
2018 through 2022		5,017
	$	8,576