Fair Value of Financial Instruments (Tables)

9 Months Ended

Jun. 30, 2013

Summary of liabilities measured at fair value on a recurring basis

The following table summarizes liabilities measured at fair value on a recurring basis at June 30, 2013:

	Level 1		Level 2			Level 3
Assets (liabilities):
Current:
Interest rate swaps (included in other current liabilities)	$	—	$	(5,952	)	$	—
Cross currency swaps (included in other current liabilities)	$	—	$	—		$	(2,841	)
Non-current:
Cross currency swaps (included in other assets)	$	—	$	—		$	426
Interest rate swaps (included in other liabilities)	$	—	$	(2,004	)	$	—
Cross currency swaps (included in other liabilities)	$	—	$	—		$	(220	)

The following table summarizes liabilities measured at fair value on a recurring basis at September 30, 2012:

	Level 1		Level 2			Level 3
Assets (liabilities):
Current:
Interest rate swaps (included in other current liabilities)	$	—	$	(7,751	)	$	—
Cross currency swaps (included in other current liabilities)	$	—	$	—		$	(3,818	)
Non-current:
Interest rate swaps (included in other liabilities)	$	—	$	(5,777	)	$	—
Cross currency swaps (included in other liabilities)	$	—	$	—		$	(21,044	)

Schedule of the Level 3 activity related to cross currency swaps

	Three Months Ended June 30, 2013			Three Months Ended June 30, 2012			Nine Months Ended June 30, 2013			Nine Months Ended June 30, 2012
Beginning balance:	$	(6,127	)	$	(18,859	)	$	(24,862	)	$	(11,126	)
Unrealized gain (loss) on cross currency swaps		3,492			5,009			22,227			(2,724	)

Ending balance:	$	(2,635	)	$	(13,850	)	$	(2,635	)	$	(13,850	)

Schedule of effect of derivative instruments designated as cash flow and net investment hedging instruments

	Amount of Gain or (Loss) Recognized in OCI on Derivative (Effective Portion)			Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income (Effective Portion)			Amount of Gain or (Loss) Recognized in OCI on Derivative (Effective Portion)			Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income (Effective Portion)
	Three Months Ended June 30, 2013			Three Months Ended June 30, 2013			Nine Months Ended June 30, 2013			Nine Months Ended June 30, 2013
Cash Flow Hedges:
Interest rate swaps	$	(695	)	$	(1,855	)	$	(2,607	)	$	(6,029	)
Net Investment Hedges:
Cross currency swaps		877			—			12,822			—

Total	$	182		$	(1,855	)	$	10,215		$	(6,029	)

- Definition

Tabular disclosure of liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an asset.

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- Definition

Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability.

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- Definition

Tabular disclosure of the location and amount of gains and losses reported in the statement of financial performance, or when applicable, the statement of financial position. For example, (a) gains and losses recognized in the income statement on derivative instruments designated and qualifying as hedging instruments in fair value hedges and related hedged items designated and qualifying in fair value hedges and (b) gains and losses initially recognized in other comprehensive income on derivative instruments designated and qualifying as cash flow hedges.

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