Retirement Benefit Plan

3 Months Ended

Dec. 31, 2011

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-month fiscal periods ended December 31, 2011 and January 1, 2011 included the following components:

	Three Fiscal Months Ended
	December 31, 2011			January 1, 2011
	(expressed in thousands)
Service cost	$	107		$	117
Interest cost		216			194
Expected return on plan assets		(171	)		(172	)
Net amortization and deferral		20			37
Net periodic benefit cost	$	172		$	176

The weighted average expected long-term rate of return on plan assets used to determine the net periodic benefit cost for the three-month periods ended December 31, 2011 and January 1, 2011 was 5.4% and 5.2%, respectively.