Financial Instruments Measured at Fair Value (Tables)

3 Months Ended

Mar. 29, 2014

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 March 29, 2014:



	Level 1		Level 2		Level 3			Total
Available-for-sale securities	$	70,910	$	—	$	—		$	70,910
Foreign exchange contracts	—		1,003		—			1,003
Contingent consideration	—		—		(11,606		)	(11,606		)
	$	70,910	$	1,003	$	(11,606	)	$	60,307

The following table presents assets (liabilities) measured at fair value on a recurring basis at December 31, 2013:



	Level 1		Level 2			Level 3			Total
Available-for-sale securities	$	69,857	$	—		$	—		$	69,857
Foreign exchange contracts	—		(654		)	—			(654		)
Contingent consideration	—		—			(5,845		)	(5,845		)
	$	69,857	$	(654	)	$	(5,845	)	$	63,358

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

The following table summarizes the Level 3 activity for the first quarter of 2014:



Balance as of December 31, 2013	$	(5,845	)
Fair value of initial contingent consideration	(5,853		)
Change in fair value of contingent consideration included in earnings	138
Foreign currency translation adjustment	(46		)
Balance as of March 29, 2014	$	(11,606	)

Available-for-sale Securities [Text Block]

The fair value of the company's available-for-sale securities at March 29, 2014 is as follows:



	Marubun		WPG		Mutual Funds
Cost basis	$	10,016	$	10,798	$	15,690
Unrealized holding gain	1,957		26,521		5,928
Fair value	$	11,973	$	37,319	$	21,618

The fair value of the company's available-for-sale securities at December 31, 2013 is as follows:



	Marubun		WPG		Mutual Funds
Cost basis	$	10,016	$	10,798	$	15,614
Unrealized holding gain	2,709		24,903		5,817
Fair value	$	12,725	$	35,701	$	21,431

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	March 29, 2014			December 31, 2013
Derivative instruments designated as hedges:
Foreign exchange contracts designated as cash flow hedges	Other current assets	$	253		$	368
Foreign exchange contracts designated as cash flow hedges	Accrued expenses	(510		)	(203		)
Total derivative instruments designated as hedging instruments		(257		)	165
Derivative instruments not designated as hedges:
Foreign exchange contracts	Other current assets	2,001			1,275
Foreign exchange contracts	Accrued expenses	(741		)	(2,094		)
Total derivative instruments not designated as hedging instruments		1,260			(819		)
Total		$	1,003		$	(654	)

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
	March 29, 2014		March 30, 2013
Derivative instruments not designated as hedges:
Foreign exchange contracts (a)	$	1,913	$	(1,134	)



	Cash Flow Hedges
	Interest Rate Swaps (b)			Foreign Exchange Contracts (c)
Quarter Ended March 29, 2014
Effective portion:
Gain (loss) recognized in other comprehensive income	$	—		$	(368	)
Gain (loss) reclassified into income	$	(161	)	$	136
Ineffective portion:
Gain (loss) recognized in income	$	—		$	—

Quarter Ended March 30, 2013
Effective portion:
Gain (loss) recognized in other comprehensive income	$	3,132		$	(59	)
Gain (loss) reclassified into income	$	—		$	252
Ineffective portion:
Gain (loss) recognized in income	$	292		$	—


(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.

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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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