Financial Instruments Measured at Fair Value (Tables)

9 Months Ended

Sep. 28, 2013

Schedule of Fair Value Assets and Liabilities Measured on Recurring Basis Table [Text Block]

The following table presents assets (liabilities) measured at fair value on a recurring basis at September 28, 2013:



	Level 1		Level 2			Level 3			Total
Available-for-sale securities	$	67,162	$	—		$	—		$	67,162
Foreign exchange contracts	—		(926		)	—			(926		)
Contingent consideration	—		—			(1,813		)	(1,813		)
	$	67,162	$	(926	)	$	(1,813	)	$	64,423

The following table presents assets (liabilities) measured at fair value on a recurring basis at December 31, 2012:



	Level 1		Level 2			Level 3			Total
Available-for-sale securities	$	67,903	$	—		$	—		$	67,903
Interest rate swaps	—		(10,832		)	—			(10,832		)
Foreign exchange contracts	—		(107		)	—			(107		)
Contingent consideration	—		—			(806		)	(806		)
	$	67,903	$	(10,939	)	$	(806	)	$	56,158

Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]

The following table summarizes the Level 3 activity for the first nine months of 2013:



Balance as of December 31, 2012	$	(806	)
Fair value of contingent consideration recognized upon acquisition	(570		)
Change in fair value of contingent consideration included in earnings	(437		)
Balance as of September 28, 2013	$	(1,813	)

Available-for-sale Securities [Text Block]

The fair value of the company's available-for-sale securities at September 28, 2013 is as follows:



	Marubun		WPG		Mutual Funds
Cost basis	$	10,016	$	10,798	$	15,397
Unrealized holding gain	543		25,876		4,532
Fair value	$	10,559	$	36,674	$	19,929

The fair value of the company's available-for-sale securities at December 31, 2012 is as follows:



	Marubun		WPG		Mutual Funds
Cost basis	$	10,016	$	10,798	$	15,271
Unrealized holding gain	85		29,784		1,949
Fair value	$	10,101	$	40,582	$	17,220

Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Text Block]

The fair values of derivative instruments in the company's consolidated balance sheets are as follows:



	Asset (Liability) Derivatives
		Fair Value
	Balance Sheet Location	September 28, 2013			December 31, 2012
Derivative instruments designated as hedges:
Interest rate swaps designated as cash flow hedges	Accrued expenses	$	—		$	(10,832	)
Foreign exchange contracts designated as cash flow hedges	Other current assets	333			433
Foreign exchange contracts designated as cash flow hedges	Accrued expenses	(661		)	(45		)
Total derivative instruments designated as hedging instruments		(328		)	(10,444		)
Derivative instruments not designated as hedges:
Foreign exchange contracts	Other current assets	1,227			1,561
Foreign exchange contracts	Accrued expenses	(1,825		)	(2,056		)
Total derivative instruments not designated as hedging instruments		(598		)	(495		)
Total		$	(926	)	$	(10,939	)

Schedule of Derivative Instruments, Gain (Loss) in Statement of Financial Performance [Text Block]

The effect of derivative instruments on the company's consolidated statements of operations is as follows:



	Gain (Loss) Recognized in Income
	Quarter Ended					Nine Months Ended
	September 28, 2013		September 29, 2012			September 28, 2013			September 29, 2012
Derivative instruments not designated as hedges:
Foreign exchange contracts (a)	$	51	$	(343	)	$	(889	)	$	(1,688	)



	Cash Flow Hedges
	Quarter Ended						Nine Months Ended
	September 28, 2013						September 28, 2013
	Interest Rate Swaps (b)			Foreign Exchange Contracts (c)			Interest Rate Swaps (b)			Foreign Exchange Contracts (c)
Effective portion:
Gain (loss) recognized in other comprehensive income	$	—		$	(253	)	$	3,132		$	(753	)
Gain (loss) reclassified into income	$	(157	)	$	(48	)	$	(379	)	$	432
Ineffective portion:
Gain (loss) recognized in income	$	—		$	—		$	292		$	—

	Cash Flow Hedges
	Quarter Ended						Nine Months Ended
	September 29, 2012						September 29, 2012
	Interest Rate Swaps (b)			Foreign Exchange Contracts (c)			Interest Rate Swaps (b)			Foreign Exchange Contracts (c)
Effective portion:
Gain (loss) recognized in other comprehensive income	$	(2,155	)	$	370		$	(8,234	)	$	606
Gain (loss) reclassified into income	$	—		$	10		$	—		$	(47	)
Ineffective portion:
Gain (loss) recognized in income	$	—		$	—		$	—		$	—


(a)	The amount of gain (loss) recognized in income on derivatives is recorded in "Cost of sales" in the company's consolidated statements of operations.


(b)	Both the effective and ineffective portions of any gain (loss) reclassified or recognized in income are recorded in "Interest and other financing expense, net" in the company's consolidated statements of operations.


(c)	Both the effective and ineffective portions of any gain (loss) reclassified or recognized in income are recorded in "Cost of sales" in the company's consolidated statements of operations.

- Definition

Tabular disclosure of available-for-sale securities which includes, but is not limited to, changes in the cost basis and fair value, fair value and gross unrealized gain (loss), fair values by type of security, contractual maturity and classification, amortized cost basis, contracts to acquire securities to be accounted for as available-for-sale, debt maturities, transfers to trading, change in net unrealized holding gain (loss) net of tax, continuous unrealized loss position fair value, aggregate losses qualitative disclosures, other than temporary impairment (OTTI) losses or other disclosures related to available for sale securities.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 03-1

-Paragraph 21

-Subparagraph a, b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-SubTopic 10

-Section 50

-Paragraph 7

-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27337-111563

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27198-111563

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

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-SubTopic 320

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62557-112803

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 320

-Section 50

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-URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62586-112803

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-SubTopic 10

-Section 50

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-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27161-111563

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-SubTopic 10

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-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27357-111563

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

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-SubTopic 10

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-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27290-111563

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 115

-Paragraph 19, 20, 21

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name FASB Staff Position (FSP)

-Number FAS115-1/124-1

-Paragraph 17

-Subparagraph a, b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- 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

- Definition

Tabular disclosure of the location and fair value amounts of derivative instruments (and nonderivative instruments that are designated and qualify as hedging instruments) reported in the statement of financial position.

+ References+ Details