Fair Value of Financial Instruments (Tables)

12 Months Ended

Sep. 30, 2013

Summary of the assets and liabilities measured at fair value on a recurring basis

The following table summarizes the assets and liabilities measured at fair value on a recurring basis at September 30, 2013 and 2012:

	2013								2012

	Level 1		Level 2			Level 3			Level 1		Level 2			Level 3
Assets (liabilities):
Current (included in other current liabilities):
Interest rate swaps	$	—	$	(5,268	)	$	—		$	—	$	(7,751	)	$	—
Cross currency swaps	$	—	$	—		$	(3,855	)	$	—	$	—		$	(3,818	)
Non-current (included in other liabilities):
Interest rate swaps	$	—	$	(1,066	)	$	—		$	—	$	(5,777	)	$	—
Cross currency swaps	$	—	$	—		$	(18,399	)	$	—	$	—		$	(21,044	)

Schedule of activity related to net investment hedges

The following table shows the activity related to net investment hedges for the fiscal years ended September 30, 2013 and 2012:

	2013			2012

Beginning balance:	$	(24,862	)	$	(11,126	)
Unrealized gain (loss) on hedging instruments		2,608			(13,736	)

Ending balance:	$	(22,254	)	$	(24,862	)

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

The following table shows the effect of the Company's derivative instruments designated as cash flow and net investment hedging instruments for the years ended September 30, 2013 and 2012:

	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)

	2013			2013			2012			2012
Cash Flow Hedges:
Interest rate swaps	$	(3,500	)	$	(7,904	)	$	(6,895	)	$	(9,326	)
Net Investment Hedges:
Cross currency swaps		1,287			—			(6,367	)		—

Total	$	(2,213	)	$	(7,904	)	$	(13,262	)	$	(9,326	)

- 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.

+ References+ Details

- 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.

+ References+ Details