Derivatives And Fair Value Measurements (Tables)

6 Months Ended

Mar. 31, 2012

Derivatives And Fair Value Measurements [Abstract]

Schedule Of Fair Values Of Derivative Instruments


Fair Values of Derivative Instruments

In thousands of dollars
		Asset Derivatives				Liability Derivatives
		March 31,		October 1,			March 31,			October 1,
			2012	2011				2012		2011
						Balance
Derivatives designated	Balance Sheet					Sheet
as hedging instruments	Location	Fair Value		Fair Value		Location	Fair Value			Fair Value
						Current
Interest rate swaps		$	-	$	-	liabilities – Other	$	3,406	$	3,493
Interest rate swaps		$	-	$	-	Other liabilities	$	-	$	1,746
	Prepaid expenses					Current
Forward contracts	and other	$	307	$	-	liabilities – Other	$	136	$	2,544

Schedule Of The Effect Of Derivative Instruments On The Condensed Statements Of Operations


The Effect of Derivative Instruments on the Condensed Statements of Operations
for the Three Months Ended
In thousands of dollars
													Location of Gain
													or (Loss)
													Recognized in
													Income on
		Amount of Gain or											Derivative		Amount of Gain or
		(Loss) Recognized in				Location of Gain or		Amount of Gain or					(Ineffective		(Loss) Recognized in
Derivatives in		Other Comprehensive				(Loss) Reclassified	(Loss) Reclassified from						Portion and		Income on Derivative
Cash Flow		Income ("OCI") on				from Accumulated	Accumulated OCI into						Amount Excluded		(Ineffective Portion and
Hedging		Derivative (Effective				OCI into Income		Income (Effective					from Effectiveness		Amount Excluded from
Relationships		Portion)				(Effective Portion)		Portion)					Testing)		Effectiveness Testing)
	March 31,				April 2,		March 31,				April 2,				March 31,	April 2,
		2012			2011			2012			2011				2012	2011
Interest rate swaps						Interest income							Other income
	$	(189	)	$	14	(expense)	$	(903	)	$	(1,097	)	(expense)	$	-	$	-
Forward contracts						Selling and							Other income
						administrative							(expense)	$	-	$	-
	$	1,772		$	1,051	expenses	$	63		$	884
Treasury Rate						Interest income							Other income
Locks	$	-		$	1,412	(expense)	$	81		$	-		(expense)	$	-	$	-


The Effect of Derivative Instruments on the Condensed Statements of Operations
for the Six Months Ended
In thousands of dollars
												Location of Gain
												or (Loss)
												Recognized in
												Income on
		Amount of Gain or										Derivative		Amount of Gain or
		(Loss) Recognized in			Location of Gain or							(Ineffective		(Loss) Recognized in
Derivatives in		Other Comprehensive			(Loss) Reclassified		Amount of Gain or (Loss)					Portion and		Income on Derivative
Cash Flow		Income ("OCI") on			from Accumulated		Reclassified from					Amount Excluded		(Ineffective Portion and
Hedging		Derivative (Effective			OCI into Income		Accumulated OCI into					from Effectiveness		Amount Excluded from
Relationships		Portion)			(Effective Portion)		Income (Effective Portion)					Testing)		Effectiveness Testing)
	March 31,			April 2,			March 31,			April 2,				March 31,	April 2,
		2012		2011			2012			2011				2012	2011
Interest rate swaps					Interest income							Other income
	$	15	$	256	(expense)	$	(1,818	)	$	(2,221	)	(expense)	$	-	$	-
Forward contracts					Selling and							Other income
					administrative							(expense)
	$	2,392	$	1,413	expenses	$	(304	)	$	1,895			$	-	$	-
Treasury Rate					Interest income							Other income
Locks	$	-	$	1,412	(expense)	$	160		$	-		(expense)	$	-	$	-

Schedule Of Fair Value Measurements Using Input Levels Asset/(Liability)


Derivatives		Level 1		Level 2			Level 3		Total

Interest rate swaps	$	-	$	(3,406	)			$	(3,406	)
						$	-

Foreign currency forward contracts	$	-	$	171				$	171
						$	-

- Definition

Tabular disclosure of the fair value measurement of assets and liabilities which includes [financial] instruments measured at fair value that are classified in stockholders' equity. Such assets and liabilities may be measured on a recurring or nonrecurring basis. The disclosures which may be required or desired include: (1) for assets and liabilities measured on a recurring basis, disclosure may include: (a) the fair value measurements at the reporting date; (b) 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 or liabilities (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3); (c) for fair value measurements using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (i) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), 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); (ii) purchases, sales, issuances, and settlements (net); (iii) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs); (d) the amount of the total gains or losses for the period in subparagraph (c) (i) above included in earnings (or changes in net assets) that are attributable to the change in unrealized gains or losses relating to those assets and liabilities still held at the reporting date and a description of where those unrealized gains or losses are reported in the statement of income (or activities); (e) the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period and (2) for assets and liabilities that are measured at fair value on a nonrecurring basis (for example, impaired assets) disclosure may include, in addition to (a) above: (a) the reasons for the fair value measurements recorded; (b) the same as (b) above; (c) for fair value measurements using significant unobservable inputs (Level 3), a description of the inputs and the information used to develop the inputs; and (d) the valuation technique(s) used to measure fair value and a discussion of changes, if any, in the valuation technique(s) used to measure similar assets and/or liabilities in prior periods. 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.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19279-110258

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 157

-Paragraph 32

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 157

-Paragraph 33

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 107

-Paragraph 10

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19296-110258

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19207-110258

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 157

-Paragraph 6

-Footnote 4

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19190-110258

+ 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