Form 10-Q

Table of Contents

Table of Contents

Table of Contents

Table of Contents

Table of Contents

Table of Contents

Table of Contents

Table of Contents

Table of Contents

Table of Contents

Table of Contents

Table of Contents

Table of Contents

Table of Contents

Table of Contents

Table of Contents

Table of Contents

Table of Contents

Table of Contents

Table of Contents

Table of Contents

Table of Contents

Table of Contents

Table of Contents

0001193125-12-224065.txt : 20120510 0001193125-12-224065.hdr.sgml : 20120510 20120510101600 ACCESSION NUMBER: 0001193125-12-224065 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 10 CONFORMED PERIOD OF REPORT: 20120331 FILED AS OF DATE: 20120510 DATE AS OF CHANGE: 20120510 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MERIDIAN BIOSCIENCE INC CENTRAL INDEX KEY: 0000794172 STANDARD INDUSTRIAL CLASSIFICATION: IN VITRO & IN VIVO DIAGNOSTIC SUBSTANCES [2835] IRS NUMBER: 310888197 STATE OF INCORPORATION: OH FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-14902 FILM NUMBER: 12828148 BUSINESS ADDRESS: STREET 1: 3471 RIVER HILLS DR CITY: CINCINNATI STATE: OH ZIP: 45244 BUSINESS PHONE: 5132713700 MAIL ADDRESS: STREET 1: 3471 RIVER HILLS DRIVE CITY: CINCINNATI STATE: OH ZIP: 45244 FORMER COMPANY: FORMER CONFORMED NAME: MERIDIAN DIAGNOSTICS INC DATE OF NAME CHANGE: 19920703 10-Q 1 d321582d10q.htm FORM 10-Q Form 10-Q

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

Form 10-Q

x	QUARTERLY REPORT PURSUANT TO SECTION 13 or 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the Quarterly Period Ended March 31, 2012

¨	TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from to

Commission file number 0-14902

MERIDIAN BIOSCIENCE, INC.

Incorporated under the laws of Ohio

31-0888197

(I.R.S. Employer

Identification No.)

3471 River Hills Drive

Cincinnati, Ohio 45244

(513) 271-3700

Indicate by a check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes x No ¨

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes x No ¨

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ¨ No x

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date.


Class		Outstanding April 30, 2012
Common Stock, no par value		41,257,432

MERIDIAN BIOSCIENCE, INC. AND SUBSIDIARIES

INDEX TO QUARTERLY REPORT ON FORM 10-Q


		Page(s)

PART I.	FINANCIAL INFORMATION

Item 1.	Financial Statements (Unaudited)
	Condensed Consolidated Statements of Operations Three and Six Months Ended March 31, 2012 and 2011		1

	Condensed Consolidated Statements of Cash Flows Six Months Ended March 31, 2012 and 2011		2

	Condensed Consolidated Balance Sheets March 31, 2012 and September 30, 2011		3-4

	Condensed Consolidated Statement of Changes in Shareholders’ Equity Six Months Ended March 31, 2012		5

	Notes to Condensed Consolidated Financial Statements		6-11

Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations		12-19

Item 3.	Quantitative and Qualitative Disclosures About Market Risk		20

Item 4.	Controls and Procedures		20

PART II.	OTHER INFORMATION

Item 1A.	Risk Factors		21

Item 6.	Exhibits		21

Signature			22

The Private Securities Litigation Reform Act of 1995 provides a safe harbor from civil litigation for forward-looking statements accompanied by meaningful cautionary statements. Except for historical information, this report contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, which may be identified by words such as “estimates”, “anticipates”, “projects”, “plans”, “seeks”, “may”, “will”, “expects”, “intends”, “believes”, “should” and similar expressions or the negative versions thereof and which also may be identified by their context. Such statements, whether expressed or implied, are based upon current expectations of the Company and speak only as of the date made. The Company assumes no obligation to publicly update or revise any forward-looking statements even if experience or future changes make it clear that any projected results expressed or implied therein will not be realized. These statements are subject to various risks, uncertainties and other factors that could cause actual results to differ materially, including, without limitation, the following: Meridian’s continued growth depends, in part, on its ability to introduce into the marketplace enhancements of existing products or new products that incorporate technological advances, meet customer requirements and respond to products developed by Meridian’s competition. While Meridian has introduced a number of internally developed products, there can be no assurance that it will be successful in the future in introducing such products on a timely basis. Meridian relies on proprietary, patented and licensed technologies, and the Company’s ability to protect its intellectual property rights, as well as the potential for intellectual property litigation, would impact its results. Ongoing consolidations of reference laboratories and formation of multi-hospital alliances may cause adverse changes to pricing and distribution. Recessionary pressures on the economy and the markets in which our customers operate, as well as adverse trends in buying patterns from customers can change expected results. Costs and difficulties in complying with laws and regulations, including those administered by the United States Food and Drug Administration, can result in unanticipated expenses and delays and interruptions to the sale of new and existing products. The international scope of Meridian’s operations, including changes in the relative strength or weakness of the U.S. dollar and general economic conditions in foreign countries, can impact results and make them difficult to predict. One of Meridian’s main growth strategies is the acquisition of companies and product lines. There can be no assurance that additional acquisitions will be consummated or that, if consummated, will be successful and the acquired businesses will be successfully integrated into Meridian’s operations. There may be risks that acquisitions may disrupt operations and may pose potential difficulties in employee retention and there may be additional risks with respect to Meridian’s ability to recognize the benefits of acquisitions, including potential synergies and cost savings or the failure of acquisitions to achieve their plans and objectives. The Company cannot predict the possible impact of recently-enacted United States healthcare legislation and any similar initiatives in other countries on its results of operations. In addition to the factors described in this paragraph, Part I, Item 1A Risk Factors of our Form 10-K contains a list and description of uncertainties, risks and other matters that may affect the Company.

PART I. FINANCIAL INFORMATION

Item 1. Financial Statements

MERIDIAN BIOSCIENCE, INC. AND SUBSIDIARIES

Condensed Consolidated Statements of Operations (Unaudited)

(in thousands, except per share data)


	Three Months Ended					Six Months Ended
	March 31,					March 31,
	2012			2011		2012		2011
NET SALES	$	47,441		$	41,059	$	87,707	$	78,322

COST OF SALES		17,691			15,102		33,224		28,863

GROSS PROFIT		29,750			25,957		54,483		49,459

OPERATING EXPENSES
Research and development		2,508			2,326		4,781		4,635
Selling and marketing		5,781			5,598		11,349		11,073
General and administrative		6,431			5,831		13,074		12,459
Plant consolidation costs		203			—		647		—
Sales and marketing leadership reorganization		—			1,240		—		1,240

Total operating expenses		14,923			14,995		29,851		29,407

OPERATING INCOME		14,827			10,962		24,632		20,052

OTHER INCOME (EXPENSE)
Interest income		8			27		13		44
Other, net		(43	)		118		273		321

Total other income (expense)		(35	)		145		286		365

EARNINGS BEFORE INCOME TAXES		14,792			11,107		24,918		20,417

INCOME TAX PROVISION		5,166			3,847		8,714		7,132

NET EARNINGS	$	9,626		$	7,260	$	16,204	$	13,285

BASIC EARNINGS PER COMMON SHARE	$	0.23		$	0.18	$	0.39	$	0.33

DILUTED EARNINGS PER COMMON SHARE	$	0.23		$	0.18	$	0.39	$	0.32

AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - BASIC		41,080			40,686		41,071		40,647

EFFECT OF DILUTIVE STOCK OPTIONS AND RESTRICTED SHARES AND UNITS		540			662		500		672

AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - DILUTED		41,620			41,348		41,571		41,319

ANTI-DILUTIVE SECURITIES:
Common share options and restricted shares and units		316			211		310		176

DIVIDENDS DECLARED PER COMMON SHARE	$	0.19		$	0.19	$	0.38	$	0.38

The accompanying notes are an integral part of these condensed consolidated financial statements.

Page 1

MERIDIAN BIOSCIENCE, INC. AND SUBSIDIARIES

Condensed Consolidated Statements of Cash Flows (Unaudited)

(dollars in thousands)


Six Months Ended March 31,	2012			2011
CASH FLOWS FROM OPERATING ACTIVITIES
Net earnings	$	16,204		$	13,285
Non-cash items included in net earnings:
Depreciation of property, plant and equipment		1,760			1,711
Amortization of intangible assets		1,063			1,201
Amortization of deferred illumigene instrument costs		347			25
Stock-based compensation		1,321			1,324
Deferred income taxes		(846	)		(1,320	)
(Gain) loss on disposition of fixed assets and other assets		(9	)		6
Change in current assets		(1,109	)		(7,128	)
Change in current liabilities		1,029			2,309
Other, net		(895	)		(1,072	)

Net cash provided by operating activities		18,865			10,341

CASH FLOWS FROM INVESTING ACTIVITIES
Purchases of property, plant and equipment		(1,847	)		(5,260	)
Proceeds from sale of assets		400			—
Purchases of intangibles and other assets		(1,305	)		(12	)

Net cash used for investing activities		(2,752	)		(5,272	)

CASH FLOWS FROM FINANCING ACTIVITIES
Dividends paid		(15,609	)		(15,451	)
Proceeds and tax benefits from exercises of stock options		256			829

Net cash used for financing activities		(15,353	)		(14,622	)

Effect of Exchange Rate Changes on Cash and Equivalents		(49	)		53

Net Increase (Decrease) in Cash and Equivalents		711			(9,500	)

Cash and Equivalents at Beginning of Period		23,626			37,879

Cash and Equivalents at End of Period	$	24,337		$	28,379

The accompanying notes are an integral part of these condensed consolidated financial statements.

Page 2

MERIDIAN BIOSCIENCE, INC. AND SUBSIDIARIES

Condensed Consolidated Balance Sheets

(dollars in thousands)

ASSETS


	March 31,		September 30,
	2012		2011
	(Unaudited)
CURRENT ASSETS
Cash and equivalents	$	24,337	$	23,626
Accounts receivable, less allowances of $448 and $310		27,754		24,844
Inventories		32,074		32,689
Prepaid expenses and other current assets		4,972		6,343
Deferred income taxes		3,077		2,852

Total current assets		92,214		90,354

PROPERTY, PLANT AND EQUIPMENT, at Cost
Land		1,181		1,184
Buildings and improvements		26,322		23,033
Machinery, equipment and furniture		34,573		32,408
Construction in progress		636		3,887

Subtotal		62,712		60,512
Less: accumulated depreciation and amortization		36,107		33,973

Net property, plant and equipment		26,605		26,539

OTHER ASSETS
Goodwill		23,133		23,124
Other intangible assets, net		11,320		10,947
Restricted cash		1,000		1,000
Deferred illumigene instrument costs, net		3,726		3,304
Other assets		260		225

Total other assets		39,439		38,600

TOTAL ASSETS	$	158,258	$	155,493

The accompanying notes are an integral part of these condensed consolidated financial statements.

Page 3

MERIDIAN BIOSCIENCE, INC. AND SUBSIDIARIES

Condensed Consolidated Balance Sheets

(dollars in thousands)

LIABILITIES AND SHAREHOLDERS’ EQUITY


	March 31,		September 30,
	2012		2011
	(Unaudited)
CURRENT LIABILITIES
Accounts payable	$	5,507	$	5,548
Accrued employee compensation costs		4,743		4,235
Other accrued expenses		4,991		4,692
Income taxes payable		1,079		789

Total current liabilities		16,320		15,264

DEFERRED INCOME TAXES		1,172		1,705

COMMITMENTS AND CONTINGENCIES

SHAREHOLDERS’ EQUITY

Preferred stock, no par value, 1,000,000 shares authorized, none issued		—		—

Common shares, no par value, 71,000,000 shares authorized, 41,257,172 and 41,237,120 shares issued, respectively		—		—
Additional paid-in capital		101,531		100,010
Retained earnings		38,660		38,065
Accumulated other comprehensive income		575		449

Total shareholders’ equity		140,766		138,524

TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	$	158,258	$	155,493

The accompanying notes are an integral part of these condensed consolidated financial statements.

Page 4

MERIDIAN BIOSCIENCE, INC. AND SUBSIDIARIES

Condensed Consolidated Statement of Changes in Shareholders’ Equity (Unaudited)

(dollars and shares in thousands)


	Common Shares Issued			Additional Paid-In Capital		Retained Earnings			Accumulated Other Comprehensive Income (Loss)			Comprehensive Income (Loss)			Total Shareholders’ Equity
Balance at September 30, 2011		41,237		$	100,010	$	38,065		$	449					$	138,524
Cash dividends paid		—			—		(15,609	)		—						(15,609	)
Exercise of stock options		21			200		—			—						200
Issuance of restricted shares, net of forfeitures		(3	)		—		—			—						—
Conversion of restricted stock units		2			—		—			—						—
Stock compensation expense		—			1,321		—			—						1,321
Comprehensive income:
Net earnings		—			—		16,204			—		$	16,204			16,204
Other comprehensive income taxes		—			—		—			(71	)		(71	)		(71	)
Foreign currency translation adjustment		—			—		—			197			197			197

Comprehensive income												$	16,330

Balance at March 31, 2012		41,257		$	101,531	$	38,660		$	575					$	140,766

The accompanying notes are an integral part of these condensed consolidated financial statements.

Page 5

MERIDIAN BIOSCIENCE, INC. AND SUBSIDIARIES

Notes to Condensed Consolidated Financial Statements

Dollars in Thousands, Except Per Share Amounts

(Unaudited)

1.	Basis of Presentation

The interim condensed consolidated financial statements are unaudited and are prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information, and the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations. In the opinion of Management, the interim financial statements include all normal adjustments and disclosures necessary to present fairly the Company’s financial position as of March 31, 2012, the results of its operations for the three and six month periods ended March 31, 2012 and 2011, and its cash flows for the six month periods ended March 31, 2012 and 2011. These statements should be read in conjunction with the financial statements and footnotes thereto included in the Company’s fiscal 2011 Annual Report on Form 10-K. Financial information as of September 30, 2011 has been derived from the Company’s audited consolidated financial statements.

The results of operations for interim periods are not necessarily indicative of the results to be expected for the year.

2.	Significant Accounting Policies

(a)

Revenue Recognition and Accounts Receivable –

Revenue is generally recognized from sales when product is shipped and title has passed to the buyer. Revenue for the U.S. Diagnostics operating segment is reduced at the date of sale for estimated rebates that will be claimed by customers. Management estimates accruals for rebate agreements based on data provided by these customers, estimates of inventories of our products held by these customers, historical statistics, current trends, and other factors. Changes to the accruals are recorded in the period that they become known. Our rebate accruals were $4,721 at March 31, 2012 and $4,176 at September 30, 2011.

Revenue for our Diagnostics operating segments includes bundled product revenue for our illumigene^® molecular test system. The bundled product includes an instrument, instrument accessories and test kits. If not sold outright, amounts invoiced for the illumigene^® test kits cover the instrument, accessories and test kits. Revenue is recognized based on test kit sales. If not sold outright, costs for the instruments are recognized in cost of sales over the expected instrument utilization period, generally three years.

Life Science revenue for contract services may come from research and development services or manufacturing services, including process development work, or a combination of both. Revenue is recognized based on each of the deliverables in a given arrangement having distinct and separate customer pricing. Pricing is often subject to a competitive bidding process. Contract research and development services may be performed on a “time and materials” basis or “fixed fee” basis. For “time and materials” arrangements, revenue is recognized as services are performed and billed. For “fixed fee” arrangements, revenue is recognized upon completion and acceptance by the customer. For contract manufacturing services, revenue is generally recognized upon delivery of product and acceptance by the customer. In some cases, customers may request that we store on their behalf, clinical grade biologicals that we produce under contract manufacturing agreements. These cases arise when customers do not have clinical grade storage facilities or do not want to risk contamination during transport. For such cases, revenue may be recognized on a bill-and-hold basis. No such bill-and-hold arrangements existed at March 31, 2012 or September 30, 2011.

Page 6

Trade accounts receivable are recorded in the accompanying Condensed Consolidated Balance Sheets at invoiced amounts less provisions for rebates and doubtful accounts. The allowance for doubtful accounts represents our estimate of probable credit losses and is based on current trends and historical write-off experience. The allowance for doubtful accounts and related metrics, such as days’ sales outstanding, are reviewed monthly. Accounts with past due balances over 90 days are reviewed individually for collectibility. Customer invoices are charged off against the allowance when we believe it is probable that the invoices will not be paid. Approximately $5,800 of our accounts receivable at March 31, 2012 is due from Italian hospital customers whose funding ultimately comes from the Italian government. During the fourth quarter of fiscal 2011 and first quarter of fiscal 2012, we experienced a deterioration in the aging of our Italian accounts receivable. While such deterioration appeared to stabilize during the second quarter of fiscal 2012, we continue to monitor such accounts closely.

(b)

Comprehensive Income (Loss) –

Our comprehensive income or loss is comprised of net earnings, foreign currency translation and the related income tax effects.

Assets and liabilities of foreign operations are translated using period-end exchange rates with gains or losses resulting from translation included as a separate component of comprehensive income or loss. Revenues and expenses are translated using exchange rates prevailing during the period. We also recognize foreign currency transaction gains and losses on certain assets and liabilities that are denominated in the Australian dollar, British pound and Euro currencies. These gains and losses are included in other income and expense in the accompanying Condensed Consolidated Statements of Operations.

Comprehensive income for the interim periods was as follows:


	Three Months						Six Months
	Ended March 31,						Ended March 31,
	2012			2011			2012			2011
Net earnings	$	9,626		$	7,260		$	16,204		$	13,285
Foreign currency translation adjustment		1,241			1,804			197			868
Income taxes		(434	)		(629	)		(71	)		(304	)

Comprehensive income	$	10,433		$	8,435		$	16,330		$	13,849

(c)

Income Taxes –

The provision for income taxes includes federal, foreign, state and local income taxes currently payable and those deferred because of temporary differences between income for financial reporting and income for tax purposes. We prepare estimates of permanent and temporary differences between income for financial reporting purposes and income for tax purposes. These differences are adjusted to actual upon filing of our tax returns, typically occurring in the third and fourth quarters of the current fiscal year for the preceding fiscal year’s estimates.

We account for uncertain tax positions using a benefit recognition model with a two-step approach: (i) a more-likely-than-not recognition criterion; and (ii) a measurement attribute that measures the position as the largest amount of tax benefit that is greater than 50% likely of being realized upon ultimate settlement. If it is not more likely than not that the benefit will be sustained on its technical merits, no benefit is recorded. We recognize accrued interest and penalties related to unrecognized tax benefits as a portion of our income tax provision in the Condensed Consolidated Statements of Operations.

(d)

Stock-based Compensation –

We recognize compensation expense for all share-based awards made to employees, based upon the fair value of the share-based award on the date of the grant. Awards are expensed over their requisite service period.

Page 7

(e)

Cash and Cash Equivalents –

Cash and cash equivalents include the following components:


	March 31, 2012				September 30, 2011
	Cash and Equivalents		Other		Cash and Equivalents		Other
Overnight repurchase agreements	$	11,128	$	—	$	11,784	$	—

Cash on hand—
Restricted		—		1,000		—		1,000
Unrestricted		13,209		—		11,842		—

Total	$	24,337	$	1,000	$	23,626	$	1,000

(f)

Recent Accounting Pronouncements –

In May 2011, FASB issued Accounting Standards Update (ASU) No. 2011-04, Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs. FASB ASU No. 2011-04 amended and clarified the measurement and disclosure requirements of FASB ASC 820, resulting in common requirements for measuring fair value and for disclosing information about fair value measurements, clarification of how to apply existing fair value measurement and disclosure requirements, and changes to certain principles and requirements for measuring fair value and disclosing information about fair value measurements. The new requirements, which were effective for the Company January 1, 2012, had no impact on the Company’s consolidated results of operations, cash flows or financial position.

In December 2011, the Internal Revenue Service (IRS) issued new Temporary Regulations that provide guidance on amounts paid to improve tangible property (commonly referred to as the “Repair” Regulations), which are generally effective for taxable years beginning on or after January 1, 2012. The Company is currently in the process of assessing the impact the new regulations will have on its tax obligations for fiscal 2013 and beyond, and at this time does not anticipate that it will have a material impact on the Company’s consolidated results of operations, cash flows or financial position.

(g)

Reclassifications –

Certain reclassifications have been made to the prior period financial statements to conform to the current fiscal period presentation. Such reclassifications had no impact on net earnings or shareholders’ equity.

3.	Inventories

Inventories are comprised of the following:


	March 31, 2012		September 30, 2011
Raw materials	$	7,526	$	7,272
Work-in-process		8,466		7,016
Finished goods - illumigene instruments		3,098		4,179
Finished goods - kits and other		12,984		14,222

Total	$	32,074	$	32,689

Page 8

4.	Major Customers and Segment Information

Meridian was formed in 1976 and functions as a fully-integrated research, development, manufacturing, marketing and sales organization with primary emphasis in the fields of in vitro diagnostics and life science. Our principal businesses are (i) the development, manufacture and distribution of diagnostic test kits primarily for gastrointestinal, viral, respiratory and parasitic infectious diseases; (ii) the manufacture and distribution of bulk antigens, antibodies, PCR/qPCR reagents, nucleotides, competent cells and bioresearch reagents used by researchers and other diagnostic manufacturers; and (iii) the contract development and manufacture of proteins and other biologicals for use by biopharmaceutical and biotechnology companies engaged in research for new drugs and vaccines.

Our reportable operating segments are U.S. Diagnostics, European Diagnostics and Life Science. Initial segmentation between Diagnostics and Life Science has been determined based upon products and customers, with further segmentation of Diagnostics between U.S. and European being based upon geographic regions served and management responsibility. The U.S. Diagnostics operating segment consists of manufacturing operations in Cincinnati, Ohio, and the sale and distribution of diagnostic test kits in the U.S. and countries outside of Australia, Europe, Africa and the Middle East. The European Diagnostics operating segment consists of the sale and distribution of diagnostic test kits in Australia, Europe, Africa and the Middle East. The Life Science operating segment consists of manufacturing operations in Memphis, Tennessee; Saco, Maine; Boca Raton, Florida; London, England; Luckenwalde, Germany; and Sydney, Australia, and the sale and distribution of bulk antigens, antibodies, PCR/qPCR reagents, nucleotides, competent cells and bioresearch reagents domestically and abroad. The Life Science operating segment also includes the contract development and manufacture of cGMP clinical grade proteins and other biologicals for use by biopharmaceutical and biotechnology companies engaged in research for new drugs and vaccines.

During the fourth quarter of fiscal 2011, plans were announced to consolidate the Saco, Maine operations into the Memphis, Tennessee facility, with such consolidation commencing early in the first quarter of fiscal 2012 and expected to be completed in the third quarter of fiscal 2012. During the second quarter and six month period of fiscal 2012, the Company incurred $203 and $647, respectively, of costs associated with the facility consolidation, primarily related to employee retention. To date, $1,704 of total costs have been incurred since the announcement of the consolidation in the fourth quarter of fiscal 2011 ($509 in Cost of Sales and $1,195 in Operating Expenses). Additional costs related to the consolidation totaling approximately $350 are expected to be incurred during the remainder of fiscal 2012, with the majority of such costs to be incurred in connection with retention bonus and other employee-related costs.

Two distributor customers accounted for 49% and 50% of the U.S. Diagnostics operating segment third-party sales during the three months ended March 31, 2012 and 2011, respectively, and 49% and 51% during the six months ended March 31, 2012 and 2011, respectively. Two customers accounted for 21% and 12% of the Life Science operating segment third-party sales during the three months ended March 31, 2012 and 2011, respectively, and 24% and 14% during the six months ended March 31, 2012 and 2011, respectively.

Page 9

Segment information for the interim periods is as follows:


	U.S. Diagnostics		European Diagnostics		Life Science		Eliminations(1)			Total
Three Months Ended March 31, 2012
Net sales—
Third-party	$	28,657	$	6,924	$	11,860	$	—		$	47,441
Inter-segment		2,736		4		324		(3,064	)		—
Operating income (2)		10,843		1,376		2,710		(102	)		14,827
Goodwill (March 31, 2012)		1,381		—		21,752		—			23,133
Other intangible assets, net (March 31, 2012)		2,593		—		8,727		—			11,320
Total assets (March 31, 2012)		80,261		17,096		96,401		(35,500	)		158,258

Three Months Ended March 31, 2011
Net sales—
Third-party	$	25,528	$	6,385	$	9,146	$	—		$	41,059
Inter-segment		2,455		3		105		(2,563	)		—
Operating income (3)		9,807		50		923		182			10,962
Goodwill (September 30, 2011)		1,381		—		21,743		—			23,124
Other intangible assets, net (September 30, 2011)		1,604		—		9,343		—			10,947
Total assets (September 30, 2011)		73,850		19,390		92,467		(30,214	)		155,493

Six Months Ended March 31, 2012
Net sales—
Third-party	$	53,857	$	12,429	$	21,421	$	—		$	87,707
Inter-segment		4,964		4		660		(5,628	)		—
Operating income (2)		19,008		2,327		3,408		(111	)		24,632

Six Months Ended March 31, 2011
Net sales—
Third-party	$	48,178	$	12,314	$	17,830	$	—		$	78,322
Inter-segment		5,063		7		318		(5,388	)		—
Operating income (3)		18,381		803		702		166			20,052

(1)	Eliminations consist of inter-segment transactions.

(2)	Life Science includes $203 and $647 of costs related to consolidation of the Maine operations into the Tennessee facility during the three and six months ended March 31, 2012, respectively.

(3)	U.S. Diagnostics and European Diagnostics include $365 and $875, respectively, in both the three and six months ended March 31, 2011 related to sales and marketing leadership reorganization costs.

Transactions between operating segments are accounted for at established intercompany prices for internal and management purposes, with all intercompany amounts eliminated in consolidation.

Page 10

5.	Intangible Assets

A summary of our acquired intangible assets subject to amortization, as of March 31, 2012 and September 30, 2011 is as follows:


	March 31, 2012				September 30, 2011
	Gross Carrying Value		Accumulated Amortization		Gross Carrying Value		Accumulated Amortization
Manufacturing technologies, core products and cell lines	$	11,661	$	8,936	$	11,626	$	8,545
Trademarks, licenses and patents		4,884		1,558		3,538		1,337
Customer lists and supply agreements		12,315		7,046		12,222		6,557

	$	28,860	$	17,540	$	27,386	$	16,439

The actual aggregate amortization expense for these intangible assets was $543 and $606 for the three months ended March 31, 2012 and 2011, respectively, and $1,063 and $1,201 for the six months ended March 31, 2012 and 2011, respectively. The estimated aggregate amortization expense for these intangible assets for each of the fiscal years through fiscal 2017 is as follows: remainder of fiscal 2012 – $1,115, fiscal 2013 – $2,199, fiscal 2014 – $1,763, fiscal 2015 – $1,514, fiscal 2016 – $1,171 and fiscal 2017 – $924.

Page 11

ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

Refer to “Forward Looking Statements” following the Index in front of this Form 10-Q. In the discussion that follows, all amounts are in thousands (both tables and text), except per share data and percentages.

Following is a discussion and analysis of the financial statements and other statistical data that management believes will enhance the understanding of Meridian’s financial condition, changes in financial condition and results of operations. This discussion should be read in conjunction with the financial statements and notes thereto beginning on page 1.

Results of Operations

Three Months Ended March 31, 2012

Net earnings for the second quarter of fiscal 2012 increased 33% to $9,626, or $0.23 per diluted share, from net earnings for the second quarter of fiscal 2011 of $7,260, or $0.18 per diluted share. The fiscal 2012 second quarter includes $203 of costs associated with the consolidation of the Saco, Maine operations into the Memphis, Tennessee facility (impact on earnings of $132, or less than $0.01 per diluted share), while the second quarter of 2011 includes $1,240 of costs related to the reorganization of our European and global sales and marketing leadership (impact on earnings of $872 or $0.02 per diluted share). Consolidated sales increased 16% to $47,441 for the second quarter of fiscal 2012 compared to the same period of the prior year, reflecting increases in sales across all of our diagnostic focus product families: C. difficile, Foodborne and H. pylori, and our Life Science businesses.

Sales for the U.S. Diagnostics operating segment for the second quarter of fiscal 2012 increased 12% compared to the second quarter of fiscal 2011, reflecting growth across all of our focus product families – 18% growth in our foodborne products, 23% growth in our H. pylori products and 28% growth in our C. difficile products. Second quarter 2012 sales for our European Diagnostics operating segment increased 8% compared to the second quarter of fiscal 2011. On an organic basis, which excludes the effects of currency translation, sales of our European Diagnostics operating segment increased 13% during the second quarter. The increase in this operating segment reflects growth across all focus product families, resulting in large part from the continued acceptance of our C. difficile GDH product, which was introduced internationally during the first quarter of fiscal 2011, and a rebound in orders from our distributors in Europe after a weak first quarter of fiscal 2012. Reflecting growth in both its viral antigen and molecular reagent businesses, sales of our Life Science operating segment increased by 30% during the second quarter of fiscal 2012 compared to the second quarter of fiscal 2011.

Six Months Ended March 31, 2012

For the six month period ended March 31, 2012, net earnings increased 22% to $16,204, or $0.39 per diluted share, from net earnings for the comparable fiscal 2011 period of $13,285, or $0.32 per diluted share. The 2012 year-to-date period includes $647 of costs associated with the consolidation of the Saco, Maine operations into the Memphis, Tennessee facility (impact on earnings of $421, or $0.01 per diluted share), while the 2011 period includes $1,240 of costs related to the reorganization of our European and global sales and marketing leadership during the second quarter of fiscal 2011 (impact on earnings of $872 or $0.02 per diluted share). Consolidated sales increased 12% to $87,707 for the first six months of fiscal 2012 compared to the same period of the prior fiscal year, reflecting increases in sales across all of our diagnostic focus product families: C. difficile, Foodborne and H. pylori, and our Life Science businesses.

During the first six months of fiscal 2012, sales for the U.S. Diagnostics operating segment increased 12% from the comparable fiscal 2011 period. This increase reflects growth across all of our focus product families – 15% growth in our H. pylori products, 21% growth in our foodborne products and 32% growth in our C. difficile products. Sales of our European Diagnostics operating segment for the first six months of fiscal 2012 increased 1% compared to the first six months of fiscal 2011. On an organic basis, which excludes the effects of currency translation, sales of our European Diagnostics operating segment increased 4% during the fiscal 2012 year-to-date period, reflecting growth in all of our focus product families. With growth in both its viral antigen and molecular reagent businesses, sales of our Life Science operating segment increased by 20% during the first six months of fiscal 2012 over the comparable fiscal 2011 period.

Page 12

Non-GAAP Information

The tables below provide information on net earnings, basic earnings per share and diluted earnings per share, excluding the effect of costs associated with the consolidation of our Saco, Maine operations into our Memphis, Tennessee facility (fiscal 2012) and the reorganizing of our sales and marketing leadership (fiscal 2011), each of which is a non-GAAP financial measure, as well as reconciliations to amounts reported under U.S. Generally Accepted Accounting Principles. We believe that this information is useful to those who read our financial statements and evaluate our operating results because:

These measures help to appropriately evaluate and compare the results of operations from period to period by removing the impact of non-routine costs related to consolidating the Maine operations (fiscal 2012) and reorganizing our sales and marketing leadership (fiscal 2011); and

These measures are used by our management for various purposes, including evaluating performance against incentive bonus achievement targets, comparing performance from period to period in presentations to our Board of Directors, and as a basis for strategic planning and forecasting.


	Three Months				Six Months
	Ended March 31,				Ended March 31,
	2012		2011		2012		2011
Net Earnings -
U.S. GAAP basis	$	9,626	$	7,260	$	16,204	$	13,285
Facility consolidation costs (1)		132		—		421		—
Sales & marketing leadership reorganization (2)		—		872		—		872

Adjusted earnings	$	9,758	$	8,132	$	16,625	$	14,157

Net Earnings per Basic Common Share -
U.S. GAAP basis	$	0.23	$	0.18	$	0.39	$	0.33
Facility consolidation costs (1)		—		—		0.01		—
Sales & marketing leadership reorganization (2)		—		0.02		—		0.02

Adjusted Basic EPS (3)	$	0.24	$	0.20	$	0.40	$	0.35

Net Earnings per Diluted Common Share -
U.S. GAAP basis	$	0.23	$	0.18	$	0.39	$	0.32
Facility consolidation costs (1)		—		—		0.01		—
Sales & marketing leadership reorganization (2)		—		0.02		—		0.02

Adjusted Diluted EPS	$	0.23	$	0.20	$	0.40	$	0.34

(1)	These facility consolidation costs are net of income tax effects of $71 and $226 for the three and six month periods, respectively, which were calculated using the effective tax rates of the jurisdictions in which the costs were incurred.

(2)	These leadership reorganization costs are net of the $368 income tax effect for both the three and six month periods, which was calculated using the effective tax rates of the jurisdictions in which the costs were incurred.

(3)	Net Earnings per Basic Common Share for the three months ended March 31, 2012 does not sum to the total due to rounding.

Page 13

Revenue Overview

Our Diagnostics operating segments provide the largest share of our consolidated revenues, 75% and 78% for the second quarters of fiscal 2012 and 2011, respectively, and 76% and 77% for the first six months of fiscal 2012 and 2011, respectively. Sales from our focus families (C. difficile, Foodborne and H. pylori) comprised 60% and 55% of our Diagnostics operating segments’ revenues during the second quarters of fiscal 2012 and 2011, respectively, and 61% and 55% for the six month periods ended March 31, 2012 and 2011, respectively.

Revenue for the fiscal 2012 second quarter for both of our Diagnostics operating segments combined increased 11%, reflecting growth across all of our focus product families – 18% growth in our foodborne products, 20% growth in our H. pylori products and 28% growth in our C. difficile products, which have experienced steady quarter-over-quarter increases since declining 3% in the first quarter of 2011. Respiratory product sales, including influenza respiratory products, decreased 8%. On an organic basis, sales for our European Diagnostics operating segment increased by 13% during the second quarter, reflecting growth in our C. difficile, foodborne and H. pylori product families, partially offset by a decline in our respiratory product sales.

For the first six months of fiscal 2012, revenue for both of our Diagnostics operating segments combined increased 10% from the comparable fiscal 2011 period. This increase reflects growth across all of our focus product families – 11% growth in our H. pylori products, 21% growth in our foodborne products and 27% growth in our C. difficile products. Excluding the effects of currency translation, our European Diagnostics operating segment’s sales during the six months ended March 31, 2012 increased 4% relative to the comparable fiscal 2011 period, reflecting the combined effects of growth in our C. difficile, foodborne and H. pylori product families, slightly offset by a decline in the sales of respiratory products.

C. difficile Products

Our illumigene^® molecular C. difficile product has now been available in markets around the world for over 18 months. Sales of this product were approximately $5,600 and $10,100 in the three and six months ended March 31, 2012, respectively. We have approximately 825 customers utilizing close to 900 illumigene^® instruments worldwide, providing service to nearly 1,000 laboratories. Of the units placed to date, approximately 85% have been installed in the U.S. It generally takes a customer 60-90 days from purchase order placement to become revenue producing – a timeframe we are continually working to reduce. Our illumigene^® molecular C. difficile product has restored the C. difficile product family to positive sales growth, 28% and 27% during the three and six months ended March 31, 2012, respectively, and has allowed us to begin to recover lost toxin test volume.

Our major competitors in this product family are Cepheid and Becton Dickinson (molecular) and Alere (immunoassay). We believe that we have several principal advantages versus our competition. First, our molecular instrumentation package has a smaller footprint and significantly lower cost than either Cepheid or Becton Dickinson. We believe that this advantage allows our product to fit into virtually any size hospital or reference laboratory. We believe that our second principal advantage is the breadth of our C. difficile product offerings. With the launch of our molecular product and FDA clearance of our common antigen C. difficile products – Premier C. difficile GDH received FDA clearance in May 2011, and ImmunoCard C. difficile GDH received FDA clearance in December 2011 – unlike our primary competitors, we are in a position to offer a full line of testing solutions to our clinical laboratory customers around the world to counter the competitive pressures surrounding this market. Additionally, we hold the only FDA-approved claim for C. difficile testing in the pediatric population. These advantages, along with the performance features of the products in our C. difficile portfolio, give us a compelling product offering for any hospital testing method preference.

During December 2011, we received FDA clearance for our second molecular test for the illumigene^® molecular platform, illumigene^® Group B Streptococcus (GBS). Our GBS test has been placed with approximately 90 customers, most of which are current C. difficile customers. During the quarter, we generated approximately $250 in GBS revenues. The following additional tests for the platform – Group A Streptococcus and Mycoplasma pneumonia – are currently in clinical trials and are expected to be submitted to the FDA for marketing clearance later this year. Following these, we expect an illumigene^® platform-based test for Bordetella pertussis/parapertussis to clear formal clinical trials and be submitted to the FDA for marketing clearance.

Page 14

In addition to Cepheid, Becton Dickinson and Alere, other competitors are beginning to enter the C. difficile market. Quest Diagnostics and Great Basin recently received FDA clearance for a molecular C. difficile test and Quidel received CE marking approval for a molecular C. difficile test for sale within the European Union. Although we believe that the breadth of our C. difficile product offerings and our low cost molecular platform provide key advantages to the offerings of our competitors, selling prices may come under pressure as more competitors enter the market.

Foodborne Products

Increased demand for our foodborne illness testing products has resulted in our U.S. Diagnostics operating segment experiencing sales increases for these products totaling 18% and 21% for the three and six month periods ended March 31, 2012, respectively. During these same periods, our European Diagnostics operating segment experienced sales increases of 1% and 4%, respectively, on an organic basis.

H. pylori Products

During the second quarter of fiscal 2012, sales of our H. pylori products grew 23% for our U.S. Diagnostics operating segment; 15% during the six month fiscal year-to-date period. This increase in our U.S. Diagnostics operating segment continues to reflect the benefits of our partnerships with managed care companies in promoting the health and economic benefits of a test and treat strategy, and the ongoing effects of such strategy moving physician behavior away from serology-based testing toward direct antigen testing. Compared to the second quarter of fiscal 2011, sales of H. pylori products for our European Diagnostics operating segment grew 19% on an organic basis for the second quarter of fiscal 2012, due in large part to order patterns of certain distributors. Such sales grew 6% for the year-over-year six month periods ended March 31.

Respiratory Products

During the three and six month periods ended March 31, 2012, respiratory product sales, including influenza related products, for our Diagnostics operating segments combined decreased 8% ($475) and 6% ($575), respectively, compared to the prior fiscal year periods, resulting primarily from an extremely mild flu season both domestically and abroad. This combined activity reflects domestic quarterly and year-to-date declines from the previous year periods of 7% and 5%, respectively. Respiratory product sales in our European Diagnostics operating segment declined 11% for both periods on an organic basis.

Group Purchasing Organizations and Integrated Delivery Networks

In our U.S. Diagnostics operating segment, consolidation of the U.S. healthcare industry over the last several years has led to the creation of group purchasing organizations (GPOs) and integrated delivery networks (IDNs) that aggregate buying power for hospital groups and put pressure on our selling prices. We have multi-year supply agreements with several GPOs and IDNs. These agreements help secure our products with these customers and lead to new business.

Life Science Operating Segment

Sales for our Life Science operating segment increased 30% for the second quarter of fiscal 2012 and 20% for the six month fiscal year-to-date period, reflecting increases in both our viral antigen business (38% quarterly and 23% year-to-date) and our molecular reagent business (17% quarterly and 15% year-to-date). The increase in the viral antigen business largely results from the completion of certain contract manufacturing projects and increased orders for Rubella and Hepatitis A proteins. Our molecular reagent business, operated through our Bioline Group, continues to benefit from its new product launches and advancements during recent months – most notably its new SensiFAST™ and MyTaq™ PCR components. Revenues for our Life Science operating segment are inherently dependent upon customer order patterns and timing of contract manufacturing work. We expect revenues for the second half of fiscal 2012 to be in the range of $19,000 to $20,000.

Foreign Currency

During the second quarter of fiscal 2012, currency exchange rates had an approximate $325 unfavorable impact on revenue; $240 within the European Diagnostic operating segment and $85 in the Life Science operating segment. This compares to currency exchange having an approximate $75 unfavorable impact on revenue in the second quarter of fiscal 2011. On a six month year-to-date basis, currency exchange rates had an approximate $350 unfavorable impact on fiscal 2012 revenue; $255 within the European Diagnostic operating segment and $95 in the Life Science operating segment. This compares to currency exchange having an approximate $515 unfavorable impact on revenue in the first six months of fiscal 2011.

Page 15

Significant Customers

Two national distributors in our U.S. Diagnostics operating segment accounted for 49% and 50% of total sales for this operating segment for the second quarters of fiscal 2012 and 2011, respectively, and 49% and 51% during the six months ended March 31, 2012 and 2011, respectively.

Two diagnostic manufacturing customers in our Life Science operating segment accounted for 21% and 12% of total sales for this operating segment for the second quarters of fiscal 2012 and 2011, respectively, and 24% and 14% during the six months ended March 31, 2012 and 2011, respectively. The higher percentage of sales in both periods results primarily from the buying pattern of one of the antigen customers.

Operating Segment Revenues

Our reportable operating segments are U.S. Diagnostics, European Diagnostics and Life Science. Initial segmentation between Diagnostics and Life Science has been determined based upon products and customers, with further segmentation of Diagnostics between U.S. and European being based upon geographic regions served and management responsibility. The U.S. Diagnostics operating segment consists of manufacturing operations in Cincinnati, Ohio, and the sale and distribution of diagnostic test kits in the U.S. and countries outside of Australia, Europe, Africa and the Middle East. The European Diagnostics operating segment consists of the sale and distribution of diagnostic test kits in Australia, Europe, Africa and the Middle East. The Life Science operating segment consists of manufacturing operations in Memphis, Tennessee; Saco, Maine; Boca Raton, Florida; London, England; Luckenwalde, Germany; and Sydney, Australia, and the sale and distribution of bulk antigens, antibodies, PCR/qPCR reagents, nucleotides, competent cells and bioresearch reagents domestically and abroad. During the fourth quarter of fiscal 2011, plans were announced to consolidate the Saco, Maine operations into the Memphis, Tennessee facility, with such consolidation commencing early in the fiscal 2012 first quarter and expected to be completed in the third quarter of fiscal 2012. The Life Science operating segment also includes the contract development and manufacture of cGMP clinical grade proteins and other biologicals for use by biopharmaceutical and biotechnology companies engaged in research for new drugs and vaccines.

Revenues for the Diagnostics operating segments, in the normal course of business, may be affected from quarter to quarter by buying patterns of major distributors, seasonality and strength of certain diseases, and foreign currency exchange rates. Revenues for the Life Science operating segment, in the normal course of business, may be affected from quarter to quarter by the timing and nature of arrangements for contract services work, which may have longer production cycles than bioresearch reagents and bulk antigens and antibodies, as well as buying patterns of major customers, and foreign currency exchange rates. We believe that the overall breadth of our product lines serves to reduce the variability in consolidated revenues.

Revenues for each of our operating segments are shown below.


	Three Months Ended March 31,									Six Months Ended March 31,
	2012			2011			Increase			2012			2011			Increase
U.S. Diagnostics	$	28,657		$	25,528			12	%	$	53,857		$	48,178			12	%
European Diagnostics		6,924			6,385			8	%		12,429			12,314			1	%
Life Science		11,860			9,146			30	%		21,421			17,830			20	%

Consolidated	$	47,441		$	41,059			16	%	$	87,707		$	78,322			12	%

International -
U.S. Diagnostics	$	1,732		$	1,617			7	%	$	3,217		$	3,213			—	%
European Diagnostics		6,924			6,385			8	%		12,429			12,314			1	%
Life Science		7,078			5,284			34	%		12,798			9,873			30	%

Total	$	15,734		$	13,286			18	%	$	28,444		$	25,400			12	%

% of total sales		33	%		32	%					32	%		32	%

Page 16

Gross Profit


	Three Months Ended March 31,									Six Months Ended March 31,
	2012			2011			Change			2012			2011			Change
Gross Profit	$	29,750		$	25,957			15	%	$	54,483		$	49,459			10	%

Gross Profit Margin		63	%		63	%		None			62	%		63	%		-1 point

The overall gross profit margin decline for the first six months of fiscal 2012 results primarily from the combined effects of the mix of products sold, as well as the mix of sales from the Company’s operating segments.

Our overall operations consist of the sale of diagnostic test kits for various disease states and in alternative test formats, as well as bioresearch reagents, bulk antigens, antibodies, PCR/qPCR reagents, nucleotides, competent cells, proficiency panels, contract research and development, and contract manufacturing services. Product sales mix shifts, in the normal course of business, can cause the consolidated gross profit margin to fluctuate by several points.

Operating Expenses


	Three Months Ended March 31, 2012
	Research & Development			Selling & Marketing			General & Administrative			Other (1)			Total Operating Expenses
2011 Expenses	$	2,326		$	5,598		$	5,831		$	1,240		$	14,995

% of Sales		6	%		14	%		14	%		3	%		37	%

Fiscal 2012 Increases (Decreases):
U.S. Diagnostics		282			(258	)		889			(365	)		548
European Diagnostics		—			142			(20	)		(875	)		(753	)
Life Science		(100	)		299			(269	)		203			133

2012 Expenses	$	2,508		$	5,781		$	6,431		$	203		$	14,923

% of Sales		5	%		12	%		14	%		—	%		31	%
% Increase (Decrease)		8	%		3	%		10	%		(84	)%		—	%

Page 17


	Six Months Ended March 31, 2012
	Research & Development			Selling & Marketing			General & Administrative			Other (1)			Total Operating Expenses
2011 Expenses	$	4,635		$	11,073		$	12,459		$	1,240		$	29,407

% of Sales		6	%		14	%		16	%		2	%		38	%

Fiscal 2012 Increases (Decreases):
U.S. Diagnostics		391			(402	)		1,008			(365	)		632
European Diagnostics		—			111			184			(875	)		(580	)
Life Science		(245	)		567			(577	)		647			392

2012 Expenses	$	4,781		$	11,349		$	13,074		$	647		$	29,851

% of Sales		5	%		13	%		15	%		1	%		34	%
% Increase (Decrease)		3	%		2	%		5	%		(48	)%		2	%

(1)	Comprised of costs related to reorganizing our sales and marketing leadership (2011) and consolidating our Maine and Tennessee operations (2012).

Overall, the relative stability in total operating expense during both the second quarter and first six months of fiscal 2012 continues to result in large part from the combined effects of our (i) ongoing efforts to control spending in each of our operating segments while investing the necessary resources in our strategic areas of growth; (ii) beginning to realize cost savings from the consolidation of our Core Life Science operations into one facility; (iii) incurring costs in connection with the consolidation of our Saco, Maine operations into our Memphis, Tennessee location during the three and six months ended March 31, 2012 of approximately $203 and $647, respectively; and (iv) incurring during the second quarter of fiscal 2011 approximately $1,240 of costs in connection with the reorganization of our European and Global Sales and Marketing Leadership. The Maine and Tennessee facility consolidation costs incurred during the second quarter of fiscal 2012 and year-to-date period relate primarily to retention bonus costs for personnel scheduled to terminate at varying times during fiscal 2012.

Additionally, the increased General & Administrative expenses for our U.S. Diagnostics operating segment reflect increased employee compensation expenses related to corporate bonuses and profit sharing. The additional bonus and profit sharing amounts are a direct result of the improved operating results discussed above.

Operating Income

Operating income increased 35% to $14,827 for the second quarter of fiscal 2012, and increased 23% to $24,632 for the first six months of fiscal 2012, as a result of the factors discussed above.

Other Income and Expense

The decrease in other income, net, during the six month year-to-date period can primarily be attributed to the net effects of an improvement in net currency exchange gains/losses of approximately $40 and a decrease in grant income from a foreign governmental agency of approximately $150.

Income Taxes

The effective rate for income taxes was 35% for the second quarters and six month year-to-date periods of both fiscal 2012 and 2011. For the fiscal year ending September 30, 2012, we expect the effective tax rate to approximate 35%.

Page 18

Liquidity and Capital Resources

Comparative Cash Flow Analysis

Our cash flow and financing requirements are determined by analyses of operating and capital spending budgets, consideration of acquisition plans, and consideration of common share dividends. We have historically maintained a credit facility to augment working capital requirements and to respond quickly to acquisition opportunities. Our investment portfolio presently contains overnight repurchase agreements.

We have an investment policy that guides the holdings of our investment portfolio. Our objectives in managing the investment portfolio are to (i) preserve capital; (ii) provide sufficient liquidity to meet working capital requirements and fund strategic objectives such as acquisitions; and (iii) capture a market rate of return commensurate with market conditions and our policy’s investment eligibility criteria. As we look forward, we will continue to manage the holdings of our investment portfolio with preservation of capital being the primary objective.

At the present time, we do not expect current conditions in the financial markets, or overall economic conditions to have a significant impact on our liquidity needs, financial condition, or results of operations, although no assurances can be made in this regard. We intend to continue to fund our working capital requirements and dividends from current cash flows from operating activities and cash on hand. If needed, we also have an additional source of liquidity through our $30,000 bank credit facility, which we expect to renew following its expiration on September 15, 2012. Approximately $5,800 of our accounts receivable at March 31, 2012 is due from Italian hospital customers whose funding ultimately comes from the Italian government. During the fourth quarter of fiscal 2011 and first quarter of fiscal 2012, we experienced a deterioration in the aging of our Italian accounts receivable. While such deterioration appeared to stabilize during the second quarter of fiscal 2012, we continue to monitor such accounts closely. Our liquidity needs may change if overall economic conditions worsen and/or liquidity and credit within the financial markets remains tight for an extended period of time, and such conditions impact the collectibility of our customer accounts receivable or credit terms with our vendors, or disrupt the supply of raw materials and services.

Net cash provided by operating activities increased 82% for the first six months of fiscal 2012 to $18,865, reflecting the 22% increase in net earnings and the effects of net working capital changes related to our investments in illumigene^® inventory and the timing of payments with suppliers. Net cash flows from operating activities and cash on hand are anticipated to be adequate to fund working capital requirements, capital expenditures and dividends during the next 12 months. During the second quarter of fiscal 2012, our $0.19 per share cash dividend approximated 83% of our quarterly diluted earnings per share, representing a payout ratio more in line with the Company’s long-standing policy of setting a payout ratio of between 75% and 85% of each fiscal year’s expected net earnings. We believe that this positive dividend payout relationship will continue, although no assurances can be made in this regard. During the first six months of fiscal 2012, cash generated from the Company’s operating activities exceeded the quarterly dividend.

Capital Resources

We have a $30,000 credit facility with a commercial bank that expires on September 15, 2012, which we expect to renew. As of April 30, 2012, there were no borrowings outstanding on this facility and we had 100% borrowing capacity available to us. We have had no borrowings outstanding under this facility during the first six months of fiscal 2012, or during the full year of fiscal 2011.

Our capital expenditures are estimated to range between approximately $3,000 to $5,000 for fiscal 2012, with the actual amount depending upon actual operating results and the phasing of certain projects. Such expenditures may be funded with cash and equivalents on hand, operating cash flows, and/or availability under the $30,000 credit facility discussed above.

We do not utilize any special-purpose financing vehicles or have any undisclosed off-balance sheet arrangements.

Page 19

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

There have been no material changes in the Company’s exposure to market risk since September 30, 2011.

ITEM 4. CONTROLS AND PROCEDURES

As of March 31, 2012, an evaluation was completed under the supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer, of the effectiveness of the design and operation of our disclosure controls and procedures pursuant to Rule 13a-15(b) and 15d-15(b) promulgated under the Securities Exchange Act of 1934, as amended. Based on that evaluation, our management, including the CEO and CFO, concluded that our disclosure controls and procedures were effective as of March 31, 2012. There have been no changes in our internal control over financial reporting identified in connection with the evaluation of internal control that occurred during the second fiscal quarter that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting, or in other factors that could materially affect internal control subsequent to March 31, 2012.

Page 20

PART II. OTHER INFORMATION

ITEM 1A. RISK FACTORS

There have been no material changes from risk factors as previously disclosed in the Registrant’s Form 10-K in response to Item 1A to Part I of Form 10-K.

ITEM 6. EXHIBITS

The following exhibits are being filed or furnished as a part of this Quarterly Report on Form 10-Q.



31.1		Certification of Principal Executive Officer Pursuant to Securities Exchange Act Rule 13a-14(a)/15d-14(a)

31.2		Certification of Principal Financial Officer Pursuant to Securities Exchange Act Rule 13a-14(a)/15d-14(a)

32		Certification of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

101		The following financial information from Meridian Bioscience Inc.’s Quarterly Report on Form 10-Q for the quarter ended March 31, 2012 filed with the SEC on May 10, 2012, formatted in XBRL includes: (i) Condensed Consolidated Statements of Operations for the three and six months ended March 31, 2012 and 2011, (ii) Condensed Consolidated Statements of Cash Flows for the six months ended March 31, 2012 and 2011, (iii) Condensed Consolidated Balance Sheets as of March 31, 2012 and September 30, 2011, (iv) Condensed Consolidated Statement of Shareholders’ Equity for the six months ended March 31, 2012, and (v) the Notes to Condensed Consolidated Financial Statements

Page 21

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

Page 22

EX-31.1 2 d321582dex311.htm EX-31.1 EX-31.1

Exhibit 31.1

Certification of Principal Executive Officer Pursuant to Securities Exchange Act Rule 13a-14(a)

I, John A. Kraeutler, certify that:

1.	I have reviewed this quarterly report on Form 10-Q of Meridian Bioscience, Inc.;

2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

Designed such internal controls over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of the financial statements for external purposes in accordance with generally accepted accounting principles;

Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5.	The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of registrant’s board of directors (or persons performing the equivalent functions):

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: May 10, 2012

/s/ John A. Kraeutler

John A. Kraeutler

Chief Executive Officer

EX-31.2 3 d321582dex312.htm EX-31.2 EX-31.2

Exhibit 31.2

Certification of Principal Financial Officer Pursuant to Securities Exchange Act Rule 13a-14(a)

I, Melissa A. Lueke, certify that:

1.	I have reviewed this quarterly report on Form 10-Q of Meridian Bioscience, Inc.;

2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

5.	The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of registrant’s board of directors (or persons performing the equivalent functions):

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: May 10, 2012

/s/ Melissa A. Lueke

Melissa A. Lueke

Executive Vice President and Chief Financial Officer

EX-32 4 d321582dex32.htm EX-32 EX-32

Exhibit 32

Meridian Bioscience, Inc.

Certification of Chief Executive Officer and Chief Financial Officer

Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to

Section 906 of the Sarbanes-Oxley Act of 2002

In connection with the filing with the Securities and Exchange Commission of the Quarterly Report of Meridian Bioscience, Inc. (the “Company”) on Form 10-Q for the period ended March 31, 2012 (the “Report”), the undersigned officers of the Company, certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to the best of their knowledge:

The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

/s/ John A. Kraeutler

John A. Kraeutler

Chief Executive Officer

May 10, 2012

/s/ Melissa A. Lueke

Melissa A. Lueke

Executive Vice President and

Chief Financial Officer

May 10, 2012

EX-101.INS 5 vivo-20120331.xml XBRL INSTANCE DOCUMENT 0000794172 us-gaap:CommonStockMember 2011-10-01 2012-03-31 0000794172 us-gaap:RetainedEarningsMember 2012-03-31 0000794172 us-gaap:ComprehensiveIncomeMember 2012-03-31 0000794172 us-gaap:AdditionalPaidInCapitalMember 2012-03-31 0000794172 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2012-03-31 0000794172 us-gaap:RetainedEarningsMember 2011-09-30 0000794172 us-gaap:ComprehensiveIncomeMember 2011-09-30 0000794172 us-gaap:AdditionalPaidInCapitalMember 2011-09-30 0000794172 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2011-09-30 0000794172 us-gaap:CommonStockMember 2012-03-31 0000794172 us-gaap:CommonStockMember 2011-09-30 0000794172 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2011-10-01 2012-03-31 0000794172 vivo:UnitedStatesDiagnosticsMember 2012-01-01 2012-03-31 0000794172 vivo:LifeScienceMember 2012-01-01 2012-03-31 0000794172 vivo:EuropeanDiagnosticsMember 2012-01-01 2012-03-31 0000794172 us-gaap:BusinessIntersegmentEliminationsMember 2012-01-01 2012-03-31 0000794172 vivo:UnitedStatesDiagnosticsMember 2011-10-01 2012-03-31 0000794172 vivo:LifeScienceMember 2011-10-01 2012-03-31 0000794172 vivo:EuropeanDiagnosticsMember 2011-10-01 2012-03-31 0000794172 us-gaap:BusinessIntersegmentEliminationsMember 2011-10-01 2012-03-31 0000794172 vivo:UnitedStatesDiagnosticsMember 2011-01-01 2011-03-31 0000794172 vivo:LifeScienceMember 2011-01-01 2011-03-31 0000794172 vivo:EuropeanDiagnosticsMember 2011-01-01 2011-03-31 0000794172 us-gaap:BusinessIntersegmentEliminationsMember 2011-01-01 2011-03-31 0000794172 vivo:UnitedStatesDiagnosticsMember 2010-10-01 2011-03-31 0000794172 vivo:LifeScienceMember 2010-10-01 2011-03-31 0000794172 vivo:EuropeanDiagnosticsMember 2010-10-01 2011-03-31 0000794172 us-gaap:BusinessIntersegmentEliminationsMember 2010-10-01 2011-03-31 0000794172 vivo:KitsAndOtherMember 2012-03-31 0000794172 vivo:IllumigeneInstrumentsMember 2012-03-31 0000794172 vivo:KitsAndOtherMember 2011-09-30 0000794172 vivo:IllumigeneInstrumentsMember 2011-09-30 0000794172 vivo:TrademarksLicensesAndPatentsMember 2012-03-31 0000794172 vivo:ManufacturingTechnologiesCoreProductsAndCellLinesMember 2012-03-31 0000794172 vivo:CustomerListsAndSupplyAgreementsMember 2012-03-31 0000794172 vivo:TrademarksLicensesAndPatentsMember 2011-09-30 0000794172 vivo:ManufacturingTechnologiesCoreProductsAndCellLinesMember 2011-09-30 0000794172 vivo:CustomerListsAndSupplyAgreementsMember 2011-09-30 0000794172 us-gaap:RetainedEarningsMember 2011-10-01 2012-03-31 0000794172 us-gaap:ComprehensiveIncomeMember 2011-10-01 2012-03-31 0000794172 us-gaap:OtherInvestmentsMember 2012-03-31 0000794172 us-gaap:OtherInvestmentsMember 2011-09-30 0000794172 2011-03-31 0000794172 2010-09-30 0000794172 vivo:UnitedStatesDiagnosticsMember 2012-03-31 0000794172 vivo:LifeScienceMember 2012-03-31 0000794172 vivo:EuropeanDiagnosticsMember 2012-03-31 0000794172 us-gaap:BusinessIntersegmentEliminationsMember 2012-03-31 0000794172 vivo:UnitedStatesDiagnosticsMember 2011-09-30 0000794172 vivo:LifeScienceMember 2011-09-30 0000794172 vivo:EuropeanDiagnosticsMember 2011-09-30 0000794172 us-gaap:BusinessIntersegmentEliminationsMember 2011-09-30 0000794172 2012-01-01 2012-03-31 0000794172 2011-01-01 2011-03-31 0000794172 2010-10-01 2011-03-31 0000794172 us-gaap:AdditionalPaidInCapitalMember 2011-10-01 2012-03-31 0000794172 2012-03-31 0000794172 2011-09-30 0000794172 2012-04-30 0000794172 2011-10-01 2012-03-31 vivo:Customer xbrli:pure iso4217:USD xbrli:shares xbrli:shares iso4217:USD

<table style="border-collapse:collapse; text-align: left" border="0" cellpadding="0" cellspacing="0" width="100%"> <tr> <td width="4%" valign="top" align="left">1.</td> <td align="left" valign="top">Basis of Presentation </td> </tr> </table> The interim condensed consolidated financial statements are unaudited and are prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information, and the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations. In the opinion of Management, the interim financial statements include all normal adjustments and disclosures necessary to present fairly the Company’s financial position as of March 31, 2012, the results of its operations for the three and six month periods ended March 31, 2012 and 2011, and its cash flows for the six month periods ended March 31, 2012 and 2011. These statements should be read in conjunction with the financial statements and footnotes thereto included in the Company’s fiscal 2011 Annual Report on Form 10-K. Financial information as of September 30, 2011 has been derived from the Company’s audited consolidated financial statements. The results of operations for interim periods are not necessarily indicative of the results to be expected for the year.

<table style="border-collapse:collapse; text-align: left" border="0" cellpadding="0" cellspacing="0" width="100%"> <tr> <td width="4%" valign="top" align="left">2.</td> <td align="left" valign="top">Significant Accounting Policies </td> </tr> </table>   <table style="border-collapse:collapse; text-align: left" border="0" cellpadding="0" cellspacing="0" width="100%"> <tr> <td width="4%" valign="top" align="left"> (a)</td> <td align="left" valign="top">Revenue Recognition and Accounts Receivable – </td> </tr> </table> Revenue is generally recognized from sales when product is shipped and title has passed to the buyer. Revenue for the U.S. Diagnostics operating segment is reduced at the date of sale for estimated rebates that will be claimed by customers. Management estimates accruals for rebate agreements based on data provided by these customers, estimates of inventories of our products held by these customers, historical statistics, current trends, and other factors. Changes to the accruals are recorded in the period that they become known. Our rebate accruals were $4,721 at March 31, 2012 and $4,176 at September 30, 2011. Revenue for our Diagnostics operating segments includes bundled product revenue for our illumigene ® molecular test system. The bundled product includes an instrument, instrument accessories and test kits. If not sold outright, amounts invoiced for the illumigene® test kits cover the instrument, accessories and test kits. Revenue is recognized based on test kit sales. If not sold outright, costs for the instruments are recognized in cost of sales over the expected instrument utilization period, generally three years. Life Science revenue for contract services may come from research and development services or manufacturing services, including process development work, or a combination of both. Revenue is recognized based on each of the deliverables in a given arrangement having distinct and separate customer pricing. Pricing is often subject to a competitive bidding process. Contract research and development services may be performed on a “time and materials” basis or “fixed fee” basis. For “time and materials” arrangements, revenue is recognized as services are performed and billed. For “fixed fee” arrangements, revenue is recognized upon completion and acceptance by the customer. For contract manufacturing services, revenue is generally recognized upon delivery of product and acceptance by the customer. In some cases, customers may request that we store on their behalf, clinical grade biologicals that we produce under contract manufacturing agreements. These cases arise when customers do not have clinical grade storage facilities or do not want to risk contamination during transport. For such cases, revenue may be recognized on a bill-and-hold basis. No such bill-and-hold arrangements existed at March 31, 2012 or September 30, 2011.   Trade accounts receivable are recorded in the accompanying Condensed Consolidated Balance Sheets at invoiced amounts less provisions for rebates and doubtful accounts. The allowance for doubtful accounts represents our estimate of probable credit losses and is based on current trends and historical write-off experience. The allowance for doubtful accounts and related metrics, such as days’ sales outstanding, are reviewed monthly. Accounts with past due balances over 90 days are reviewed individually for collectibility. Customer invoices are charged off against the allowance when we believe it is probable that the invoices will not be paid. Approximately $5,800 of our accounts receivable at March 31, 2012 is due from Italian hospital customers whose funding ultimately comes from the Italian government. During the fourth quarter of fiscal 2011 and first quarter of fiscal 2012, we experienced a deterioration in the aging of our Italian accounts receivable. While such deterioration appeared to stabilize during the second quarter of fiscal 2012, we continue to monitor such accounts closely.   <table style="border-collapse:collapse; text-align: left" border="0" cellpadding="0" cellspacing="0" width="100%"> <tr> <td width="4%" valign="top" align="left"> (b)</td> <td align="left" valign="top">Comprehensive Income (Loss) – </td> </tr> </table> Our comprehensive income or loss is comprised of net earnings, foreign currency translation and the related income tax effects. Assets and liabilities of foreign operations are translated using period-end exchange rates with gains or losses resulting from translation included as a separate component of comprehensive income or loss. Revenues and expenses are translated using exchange rates prevailing during the period. We also recognize foreign currency transaction gains and losses on certain assets and liabilities that are denominated in the Australian dollar, British pound and Euro currencies. These gains and losses are included in other income and expense in the accompanying Condensed Consolidated Statements of Operations. Comprehensive income for the interim periods was as follows:   <table cellspacing="0" cellpadding="0" width="92%" border="0" style="border-collapse:collapse; text-align: left" align="center">  <tr> <td width="69%"> </td> <td valign="bottom" width="3%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="3%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="3%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="3%"> </td> <td> </td> <td> </td> <td> </td> </tr> <tr> <td rowspan="2" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="6" align="center">Three Months</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="6" align="center">Six Months</td> <td valign="bottom"> </td> </tr> <tr> <td valign="bottom"> </td> <td valign="bottom" colspan="6" align="center">Ended March 31,</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="6" align="center">Ended March 31,</td> <td valign="bottom"> </td> </tr> <tr> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" align="center" style="border-bottom:1px solid #000000">2012</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" align="center" style="border-bottom:1px solid #000000">2011</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" align="center" style="border-bottom:1px solid #000000">2012</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" align="center" style="border-bottom:1px solid #000000">2011</td> <td valign="bottom"> </td> </tr>   <tr bgcolor="#cceeff"> <td valign="top"> Net earnings </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">9,626</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">7,260</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">16,204</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">13,285</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Foreign currency translation adjustment </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">1,241</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">1,804</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">197</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">868</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Income taxes </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(434</td> <td nowrap="nowrap" valign="bottom">) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(629</td> <td nowrap="nowrap" valign="bottom">) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(71</td> <td nowrap="nowrap" valign="bottom">) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(304</td> <td nowrap="nowrap" valign="bottom">) </td> </tr> <tr style="font-size:1px"> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> </tr> <tr> <td valign="top"> Comprehensive income </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">10,433</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">8,435</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">16,330</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">13,849</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr style="font-size:1px"> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> </tr>  </table>   <table style="border-collapse:collapse; text-align: left" border="0" cellpadding="0" cellspacing="0" width="100%"> <tr> <td width="4%" valign="top" align="left"> (c)</td> <td align="left" valign="top">Income Taxes – </td> </tr> </table> The provision for income taxes includes federal, foreign, state and local income taxes currently payable and those deferred because of temporary differences between income for financial reporting and income for tax purposes. We prepare estimates of permanent and temporary differences between income for financial reporting purposes and income for tax purposes. These differences are adjusted to actual upon filing of our tax returns, typically occurring in the third and fourth quarters of the current fiscal year for the preceding fiscal year’s estimates. We account for uncertain tax positions using a benefit recognition model with a two-step approach: (i) a more-likely-than-not recognition criterion; and (ii) a measurement attribute that measures the position as the largest amount of tax benefit that is greater than 50% likely of being realized upon ultimate settlement. If it is not more likely than not that the benefit will be sustained on its technical merits, no benefit is recorded. We recognize accrued interest and penalties related to unrecognized tax benefits as a portion of our income tax provision in the Condensed Consolidated Statements of Operations.   <table style="border-collapse:collapse; text-align: left" border="0" cellpadding="0" cellspacing="0" width="100%"> <tr> <td width="4%" valign="top" align="left"> (d)</td> <td align="left" valign="top">Stock-based Compensation – </td> </tr> </table> We recognize compensation expense for all share-based awards made to employees, based upon the fair value of the share-based award on the date of the grant. Awards are expensed over their requisite service period.   <table style="border-collapse:collapse; text-align: left" border="0" cellpadding="0" cellspacing="0" width="100%"> <tr> <td width="4%" valign="top" align="left"> (e)</td> <td align="left" valign="top">Cash and Cash Equivalents – </td> </tr> </table> Cash and cash equivalents include the following components:   <table cellspacing="0" cellpadding="0" width="92%" border="0" style="border-collapse:collapse; text-align: left" align="center">  <tr> <td width="66%"> </td> <td valign="bottom" width="4%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="4%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="4%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="4%"> </td> <td> </td> <td> </td> <td> </td> </tr> <tr> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="6" align="center" style="border-bottom:1px solid #000000">March 31, 2012</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="6" align="center" style="border-bottom:1px solid #000000">September 30, 2011</td> <td valign="bottom"> </td> </tr> <tr> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" align="center" style="border-bottom:1px solid #000000">Cash and Equivalents</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" align="center" style="border-bottom:1px solid #000000">Other</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" align="center" style="border-bottom:1px solid #000000">Cash and Equivalents</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" align="center" style="border-bottom:1px solid #000000">Other</td> <td valign="bottom"> </td> </tr>   <tr bgcolor="#cceeff"> <td valign="top"> Overnight repurchase agreements </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">11,128</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">11,784</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td height="8"> </td> <td height="8" colspan="4"> </td> <td height="8" colspan="4"> </td> <td height="8" colspan="4"> </td> <td height="8" colspan="4"> </td> </tr> <tr> <td valign="top"> Cash on hand— </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Restricted </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">1,000</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">1,000</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Unrestricted </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">13,209</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">11,842</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr style="font-size:1px"> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Total </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">24,337</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">1,000</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">23,626</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">1,000</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr style="font-size:1px"> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> </tr>  </table>   <table style="border-collapse:collapse; text-align: left" border="0" cellpadding="0" cellspacing="0" width="100%"> <tr> <td width="4%" valign="top" align="left"> (f)</td> <td align="left" valign="top">Recent Accounting Pronouncements – </td> </tr> </table> In May 2011, FASB issued Accounting Standards Update (ASU) No. 2011-04, Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs. FASB ASU No. 2011-04 amended and clarified the measurement and disclosure requirements of FASB ASC 820, resulting in common requirements for measuring fair value and for disclosing information about fair value measurements, clarification of how to apply existing fair value measurement and disclosure requirements, and changes to certain principles and requirements for measuring fair value and disclosing information about fair value measurements. The new requirements, which were effective for the Company January 1, 2012, had no impact on the Company’s consolidated results of operations, cash flows or financial position. In December 2011, the Internal Revenue Service (IRS) issued new Temporary Regulations that provide guidance on amounts paid to improve tangible property (commonly referred to as the “Repair” Regulations), which are generally effective for taxable years beginning on or after January 1, 2012. The Company is currently in the process of assessing the impact the new regulations will have on its tax obligations for fiscal 2013 and beyond, and at this time does not anticipate that it will have a material impact on the Company’s consolidated results of operations, cash flows or financial position.   <table style="border-collapse:collapse; text-align: left" border="0" cellpadding="0" cellspacing="0" width="100%"> <tr> <td width="4%" valign="top" align="left"> (g)</td> <td align="left" valign="top">Reclassifications – </td> </tr> </table> Certain reclassifications have been made to the prior period financial statements to conform to the current fiscal period presentation. Such reclassifications had no impact on net earnings or shareholders’ equity.

<table style="border-collapse:collapse; text-align: left" border="0" cellpadding="0" cellspacing="0" width="100%"> <tr> <td width="4%" valign="top" align="left">3.</td> <td align="left" valign="top">Inventories </td> </tr> </table> Inventories are comprised of the following:   <table cellspacing="0" cellpadding="0" width="76%" border="0" style="border-collapse:collapse; text-align: left" align="center">  <tr> <td width="74%"> </td> <td valign="bottom" width="7%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="7%"> </td> <td> </td> <td> </td> <td> </td> </tr> <tr> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" align="center" style="border-bottom:1px solid #000000">March 31, 2012</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" align="center" style="border-bottom:1px solid #000000">September 30, 2011</td> <td valign="bottom"> </td> </tr>   <tr bgcolor="#cceeff"> <td valign="top"> Raw materials </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">7,526</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">7,272</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Work-in-process </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">8,466</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">7,016</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Finished goods - illumigene instruments </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">3,098</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">4,179</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Finished goods - kits and other </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">12,984</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">14,222</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr style="font-size:1px"> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Total </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">32,074</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">32,689</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr style="font-size:1px"> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> </tr>  </table>

<table style="border-collapse:collapse; text-align: left" border="0" cellpadding="0" cellspacing="0" width="100%"> <tr> <td width="4%" valign="top" align="left">4.</td> <td align="left" valign="top">Major Customers and Segment Information </td> </tr> </table> Meridian was formed in 1976 and functions as a fully-integrated research, development, manufacturing, marketing and sales organization with primary emphasis in the fields of in vitro diagnostics and life science. Our principal businesses are (i) the development, manufacture and distribution of diagnostic test kits primarily for gastrointestinal, viral, respiratory and parasitic infectious diseases; (ii) the manufacture and distribution of bulk antigens, antibodies, PCR/qPCR reagents, nucleotides, competent cells and bioresearch reagents used by researchers and other diagnostic manufacturers; and (iii) the contract development and manufacture of proteins and other biologicals for use by biopharmaceutical and biotechnology companies engaged in research for new drugs and vaccines. Our reportable operating segments are U.S. Diagnostics, European Diagnostics and Life Science. Initial segmentation between Diagnostics and Life Science has been determined based upon products and customers, with further segmentation of Diagnostics between U.S. and European being based upon geographic regions served and management responsibility. The U.S. Diagnostics operating segment consists of manufacturing operations in Cincinnati, Ohio, and the sale and distribution of diagnostic test kits in the U.S. and countries outside of Australia, Europe, Africa and the Middle East. The European Diagnostics operating segment consists of the sale and distribution of diagnostic test kits in Australia, Europe, Africa and the Middle East. The Life Science operating segment consists of manufacturing operations in Memphis, Tennessee; Saco, Maine; Boca Raton, Florida; London, England; Luckenwalde, Germany; and Sydney, Australia, and the sale and distribution of bulk antigens, antibodies, PCR/qPCR reagents, nucleotides, competent cells and bioresearch reagents domestically and abroad. The Life Science operating segment also includes the contract development and manufacture of cGMP clinical grade proteins and other biologicals for use by biopharmaceutical and biotechnology companies engaged in research for new drugs and vaccines. During the fourth quarter of fiscal 2011, plans were announced to consolidate the Saco, Maine operations into the Memphis, Tennessee facility, with such consolidation commencing early in the first quarter of fiscal 2012 and expected to be completed in the third quarter of fiscal 2012. During the second quarter and six month period of fiscal 2012, the Company incurred $203 and $647, respectively, of costs associated with the facility consolidation, primarily related to employee retention. To date, $1,704 of total costs have been incurred since the announcement of the consolidation in the fourth quarter of fiscal 2011 ($509 in Cost of Sales and $1,195 in Operating Expenses). Additional costs related to the consolidation totaling approximately $350 are expected to be incurred during the remainder of fiscal 2012, with the majority of such costs to be incurred in connection with retention bonus and other employee-related costs. Two distributor customers accounted for 49% and 50% of the U.S. Diagnostics operating segment third-party sales during the three months ended March 31, 2012 and 2011, respectively, and 49% and 51% during the six months ended March 31, 2012 and 2011, respectively. Two customers accounted for 21% and 12% of the Life Science operating segment third-party sales during the three months ended March 31, 2012 and 2011, respectively, and 24% and 14% during the six months ended March 31, 2012 and 2011, respectively.   Segment information for the interim periods is as follows:   <table cellspacing="0" cellpadding="0" width="100%" border="0" style="border-collapse:collapse; text-align: left" align="center">  <tr> <td width="58%"> </td> <td valign="bottom" width="4%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="4%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="4%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="4%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="4%"> </td> <td> </td> <td> </td> <td> </td> </tr> <tr> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" align="center" style="border-bottom:1px solid #000000">U.S. Diagnostics</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" align="center" style="border-bottom:1px solid #000000">European Diagnostics</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" align="center" style="border-bottom:1px solid #000000">Life Science</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" align="center" style="border-bottom:1px solid #000000">Eliminations(1)</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" align="center" style="border-bottom:1px solid #000000">Total</td> <td valign="bottom"> </td> </tr>   <tr bgcolor="#cceeff"> <td valign="top" colspan="20"> Three Months Ended March 31, 2012 </td> <td valign="top">    </td> </tr> <tr> <td valign="top"> Net sales— </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Third-party </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">28,657</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">6,924</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">11,860</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">47,441</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Inter-segment </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">2,736</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">4</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">324</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(3,064</td> <td nowrap="nowrap" valign="bottom">) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Operating income (2) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">10,843</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">1,376</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">2,710</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(102</td> <td nowrap="nowrap" valign="bottom">) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">14,827</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Goodwill (March 31, 2012) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">1,381</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">21,752</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">23,133</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Other intangible assets, net (March 31, 2012) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">2,593</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">8,727</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">11,320</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Total assets (March 31, 2012) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">80,261</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">17,096</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">96,401</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(35,500</td> <td nowrap="nowrap" valign="bottom">) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">158,258</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td height="8"> </td> <td height="8" colspan="4"> </td> <td height="8" colspan="4"> </td> <td height="8" colspan="4"> </td> <td height="8" colspan="4"> </td> <td height="8" colspan="4"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Three Months Ended March 31, 2011 </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> </tr> <tr> <td valign="top"> Net sales— </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Third-party </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">25,528</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">6,385</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">9,146</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">41,059</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Inter-segment </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">2,455</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">3</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">105</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(2,563</td> <td nowrap="nowrap" valign="bottom">) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Operating income (3) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">9,807</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">50</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">923</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">182</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">10,962</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Goodwill (September 30, 2011) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">1,381</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">21,743</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">23,124</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Other intangible assets, net (September 30, 2011) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">1,604</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">9,343</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">10,947</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Total assets (September 30, 2011) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">73,850</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">19,390</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">92,467</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(30,214</td> <td nowrap="nowrap" valign="bottom">) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">155,493</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td height="8"> </td> <td height="8" colspan="4"> </td> <td height="8" colspan="4"> </td> <td height="8" colspan="4"> </td> <td height="8" colspan="4"> </td> <td height="8" colspan="4"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Six Months Ended March 31, 2012 </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> </tr> <tr> <td valign="top"> Net sales— </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Third-party </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">53,857</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">12,429</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">21,421</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">87,707</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Inter-segment </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">4,964</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">4</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">660</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(5,628</td> <td nowrap="nowrap" valign="bottom">) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Operating income (2) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">19,008</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">2,327</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">3,408</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(111</td> <td nowrap="nowrap" valign="bottom">) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">24,632</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td height="8"> </td> <td height="8" colspan="4"> </td> <td height="8" colspan="4"> </td> <td height="8" colspan="4"> </td> <td height="8" colspan="4"> </td> <td height="8" colspan="4"> </td> </tr> <tr> <td valign="top"> Six Months Ended March 31, 2011 </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Net sales— </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> </tr> <tr> <td valign="top"> Third-party </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">48,178</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">12,314</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">17,830</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">78,322</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Inter-segment </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">5,063</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">7</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">318</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(5,388</td> <td nowrap="nowrap" valign="bottom">) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Operating income (3) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">18,381</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">803</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">702</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">166</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">20,052</td> <td nowrap="nowrap" valign="bottom"> </td> </tr>  </table>   <table style="border-collapse:collapse; text-align: left" border="0" cellpadding="0" cellspacing="0" width="100%"> <tr> <td width="4%" valign="top" align="left">(1)</td> <td align="left" valign="top">Eliminations consist of inter-segment transactions. </td> </tr> </table> <table style="border-collapse:collapse; text-align: left" border="0" cellpadding="0" cellspacing="0" width="100%"> <tr> <td width="4%" valign="top" align="left">(2)</td> <td align="left" valign="top">Life Science includes $203 and $647 of costs related to consolidation of the Maine operations into the Tennessee facility during the three and six months ended March 31, 2012, respectively. </td> </tr> </table> <table style="border-collapse:collapse; text-align: left" border="0" cellpadding="0" cellspacing="0" width="100%"> <tr> <td width="4%" valign="top" align="left">(3)</td> <td align="left" valign="top">U.S. Diagnostics and European Diagnostics include $365 and $875, respectively, in both the three and six months ended March 31, 2011 related to sales and marketing leadership reorganization costs. </td> </tr> </table> Transactions between operating segments are accounted for at established intercompany prices for internal and management purposes, with all intercompany amounts eliminated in consolidation.

<table style="border-collapse:collapse; text-align: left" border="0" cellpadding="0" cellspacing="0" width="100%"> <tr> <td width="4%" valign="top" align="left">5.</td> <td align="left" valign="top">Intangible Assets </td> </tr> </table> A summary of our acquired intangible assets subject to amortization, as of March 31, 2012 and September 30, 2011 is as follows:   <table cellspacing="0" cellpadding="0" width="92%" border="0" style="border-collapse:collapse; text-align: left" align="center">  <tr> <td width="60%"> </td> <td valign="bottom" width="5%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="5%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="5%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="5%"> </td> <td> </td> <td> </td> <td> </td> </tr> <tr> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="6" align="center" style="border-bottom:1px solid #000000">March 31, 2012</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="6" align="center" style="border-bottom:1px solid #000000">September 30, 2011</td> <td valign="bottom"> </td> </tr> <tr> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" align="center" style="border-bottom:1px solid #000000">Gross Carrying Value</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" align="center" style="border-bottom:1px solid #000000">Accumulated Amortization</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" align="center" style="border-bottom:1px solid #000000">Gross Carrying Value</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" align="center" style="border-bottom:1px solid #000000">Accumulated Amortization</td> <td valign="bottom"> </td> </tr>   <tr bgcolor="#cceeff"> <td valign="top"> Manufacturing technologies, core products and cell lines </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">11,661</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">8,936</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">11,626</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">8,545</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Trademarks, licenses and patents </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">4,884</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">1,558</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">3,538</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">1,337</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Customer lists and supply agreements </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">12,315</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">7,046</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">12,222</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">6,557</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr style="font-size:1px"> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> </tr> <tr> <td valign="top"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">28,860</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">17,540</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">27,386</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">16,439</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr style="font-size:1px"> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> </tr>  </table> The actual aggregate amortization expense for these intangible assets was $543 and $606 for the three months ended March 31, 2012 and 2011, respectively, and $1,063 and $1,201 for the six months ended March 31, 2012 and 2011, respectively. The estimated aggregate amortization expense for these intangible assets for each of the fiscal years through fiscal 2017 is as follows: remainder of fiscal 2012 – $1,115, fiscal 2013 – $2,199, fiscal 2014 – $1,763, fiscal 2015 – $1,514, fiscal 2016 – $1,171 and fiscal 2017 – $924.

<table style="border-collapse:collapse; text-align: left" border="0" cellpadding="0" cellspacing="0" width="100%"> <tr> <td width="4%" valign="top" align="left"> (a)</td> <td align="left" valign="top">Revenue Recognition and Accounts Receivable – </td> </tr> </table> Revenue is generally recognized from sales when product is shipped and title has passed to the buyer. Revenue for the U.S. Diagnostics operating segment is reduced at the date of sale for estimated rebates that will be claimed by customers. Management estimates accruals for rebate agreements based on data provided by these customers, estimates of inventories of our products held by these customers, historical statistics, current trends, and other factors. Changes to the accruals are recorded in the period that they become known. Our rebate accruals were $4,721 at March 31, 2012 and $4,176 at September 30, 2011. Revenue for our Diagnostics operating segments includes bundled product revenue for our illumigene ® molecular test system. The bundled product includes an instrument, instrument accessories and test kits. If not sold outright, amounts invoiced for the illumigene® test kits cover the instrument, accessories and test kits. Revenue is recognized based on test kit sales. If not sold outright, costs for the instruments are recognized in cost of sales over the expected instrument utilization period, generally three years. Life Science revenue for contract services may come from research and development services or manufacturing services, including process development work, or a combination of both. Revenue is recognized based on each of the deliverables in a given arrangement having distinct and separate customer pricing. Pricing is often subject to a competitive bidding process. Contract research and development services may be performed on a “time and materials” basis or “fixed fee” basis. For “time and materials” arrangements, revenue is recognized as services are performed and billed. For “fixed fee” arrangements, revenue is recognized upon completion and acceptance by the customer. For contract manufacturing services, revenue is generally recognized upon delivery of product and acceptance by the customer. In some cases, customers may request that we store on their behalf, clinical grade biologicals that we produce under contract manufacturing agreements. These cases arise when customers do not have clinical grade storage facilities or do not want to risk contamination during transport. For such cases, revenue may be recognized on a bill-and-hold basis. No such bill-and-hold arrangements existed at March 31, 2012 or September 30, 2011.   Trade accounts receivable are recorded in the accompanying Condensed Consolidated Balance Sheets at invoiced amounts less provisions for rebates and doubtful accounts. The allowance for doubtful accounts represents our estimate of probable credit losses and is based on current trends and historical write-off experience. The allowance for doubtful accounts and related metrics, such as days’ sales outstanding, are reviewed monthly. Accounts with past due balances over 90 days are reviewed individually for collectibility. Customer invoices are charged off against the allowance when we believe it is probable that the invoices will not be paid. Approximately $5,800 of our accounts receivable at March 31, 2012 is due from Italian hospital customers whose funding ultimately comes from the Italian government. During the fourth quarter of fiscal 2011 and first quarter of fiscal 2012, we experienced a deterioration in the aging of our Italian accounts receivable. While such deterioration appeared to stabilize during the second quarter of fiscal 2012, we continue to monitor such accounts closely.

<table cellspacing="0" cellpadding="0" width="100%" border="0" style="border-collapse:collapse; text-align: left" align="center">  <tr> <td width="58%"> </td> <td valign="bottom" width="4%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="4%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="4%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="4%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="4%"> </td> <td> </td> <td> </td> <td> </td> </tr> <tr> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" align="center" style="border-bottom:1px solid #000000">U.S. Diagnostics</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" align="center" style="border-bottom:1px solid #000000">European Diagnostics</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" align="center" style="border-bottom:1px solid #000000">Life Science</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" align="center" style="border-bottom:1px solid #000000">Eliminations(1)</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" align="center" style="border-bottom:1px solid #000000">Total</td> <td valign="bottom"> </td> </tr>   <tr bgcolor="#cceeff"> <td valign="top" colspan="20"> Three Months Ended March 31, 2012 </td> <td valign="top">    </td> </tr> <tr> <td valign="top"> Net sales— </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Third-party </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">28,657</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">6,924</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">11,860</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">47,441</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Inter-segment </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">2,736</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">4</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">324</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(3,064</td> <td nowrap="nowrap" valign="bottom">) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Operating income (2) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">10,843</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">1,376</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">2,710</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(102</td> <td nowrap="nowrap" valign="bottom">) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">14,827</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Goodwill (March 31, 2012) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">1,381</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">21,752</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">23,133</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Other intangible assets, net (March 31, 2012) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">2,593</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">8,727</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">11,320</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Total assets (March 31, 2012) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">80,261</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">17,096</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">96,401</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(35,500</td> <td nowrap="nowrap" valign="bottom">) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">158,258</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td height="8"> </td> <td height="8" colspan="4"> </td> <td height="8" colspan="4"> </td> <td height="8" colspan="4"> </td> <td height="8" colspan="4"> </td> <td height="8" colspan="4"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Three Months Ended March 31, 2011 </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> </tr> <tr> <td valign="top"> Net sales— </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Third-party </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">25,528</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">6,385</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">9,146</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">41,059</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Inter-segment </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">2,455</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">3</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">105</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(2,563</td> <td nowrap="nowrap" valign="bottom">) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Operating income (3) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">9,807</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">50</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">923</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">182</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">10,962</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Goodwill (September 30, 2011) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">1,381</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">21,743</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">23,124</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Other intangible assets, net (September 30, 2011) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">1,604</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">9,343</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">10,947</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Total assets (September 30, 2011) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">73,850</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">19,390</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">92,467</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(30,214</td> <td nowrap="nowrap" valign="bottom">) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">155,493</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td height="8"> </td> <td height="8" colspan="4"> </td> <td height="8" colspan="4"> </td> <td height="8" colspan="4"> </td> <td height="8" colspan="4"> </td> <td height="8" colspan="4"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Six Months Ended March 31, 2012 </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> </tr> <tr> <td valign="top"> Net sales— </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Third-party </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">53,857</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">12,429</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">21,421</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">87,707</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Inter-segment </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">4,964</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">4</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">660</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(5,628</td> <td nowrap="nowrap" valign="bottom">) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Operating income (2) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">19,008</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">2,327</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">3,408</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(111</td> <td nowrap="nowrap" valign="bottom">) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">24,632</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td height="8"> </td> <td height="8" colspan="4"> </td> <td height="8" colspan="4"> </td> <td height="8" colspan="4"> </td> <td height="8" colspan="4"> </td> <td height="8" colspan="4"> </td> </tr> <tr> <td valign="top"> Six Months Ended March 31, 2011 </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Net sales— </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> </tr> <tr> <td valign="top"> Third-party </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">48,178</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">12,314</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">17,830</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">78,322</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Inter-segment </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">5,063</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">7</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">318</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(5,388</td> <td nowrap="nowrap" valign="bottom">) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Operating income (3) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">18,381</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">803</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">702</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">166</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">20,052</td> <td nowrap="nowrap" valign="bottom"> </td> </tr>  </table>

false --09-30 Q2 2012 2012-03-31 10-Q 0000794172 41257432 Large Accelerated Filer MERIDIAN BIOSCIENCE INC

5548000

5507000

789000

1079000

4692000

4991000

33973000

36107000

449000

575000

100010000

101531000

1321000

310000

448000

1201000

1063000

176000

211000

310000

316000

155493000

-30214000

19390000

92467000

73850000

158258000

-35500000

17096000

96401000

80261000

90354000

92214000

38600000

39439000

23033000

26322000

11842000

13209000

37879000

28379000

23626000

1000000

24337000

1000000

-9500000

711000

0.38

0.19

0.38

0.19

71000000

41237120

41257172

13849000

8435000

16330000

10433000

3887000

636000

28863000

15102000

33224000

17691000

-1320000

-846000

2852000

3077000

1705000

1172000

1711000

1760000

15609000

0.33

0.18

0.39

0.23

0.32

0.18

0.39

0.23

53000

-49000

4235000

4743000

16439000

6557000

8545000

1337000

17540000

7046000

8936000

1558000

1201000

606000

1063000

543000

27386000

12222000

11626000

3538000

28860000

12315000

11661000

4884000

1115000

924000

1171000

2199000

1514000

1763000

-6000

9000

12459000

5831000

13074000

6431000

23124000

21743000

1381000

23133000

21752000

1381000

49459000

25957000

54483000

29750000

20417000

11107000

24918000

14792000

7132000

3847000

8714000

5166000

10947000

9343000

1604000

11320000

8727000

2593000

4179000

14222000

3098000

12984000

32689000

32074000

7272000

7526000

7016000

8466000

44000

27000

13000

8000

1184000

1181000

155493000

158258000

15264000

16320000

-14622000

-15353000

-5272000

-2752000

10341000

18865000

365000

145000

286000

-35000

29407000

14995000

29851000

14923000

20052000

166000

803000

702000

18381000

10962000

182000

50000

923000

9807000

24632000

-111000

2327000

3408000

19008000

14827000

-102000

1376000

2710000

10843000

225000

260000

868000

1804000

197000

1241000

304000

629000

71000

434000

321000

118000

273000

-43000

15451000

15609000

12000

1305000

5260000

1847000

1000000

6343000

4972000

400000

13285000

7260000

16204000

9626000

60512000

62712000

26539000

26605000

24844000

27754000

4635000

2326000

4781000

2508000

1000000

38065000

38660000

-5388000

7000

318000

5063000

-2563000

3000

105000

2455000

-5628000

4000

660000

4964000

-3064000

4000

324000

2736000

78322000

12314000

17830000

48178000

41059000

6385000

9146000

25528000

87707000

12429000

21421000

53857000

47441000

6924000

11860000

28657000

11073000

5598000

11349000

5781000

1324000

1321000

41237000

41257000

138524000

449000

100010000

38065000

140766000

575000

101531000

38660000

2000

3000

21000

200000

672000

662000

500000

540000

41319000

41348000

41571000

41620000

40647000

40686000

41071000

41080000

4176000 4721000 350000 1704000 25000 347000 -2309000 -1029000 -7128000 -1109000 647000 203000 3304000 3726000 5800000 P3Y 1240000 1240000 0.50 32408000 34573000 509000 1195000 2 2 1072000 895000 11784000 11128000 P90D 0.14 0.51 0.12 0.50 0.24 0.49 0.21 0.49 647000 203000 829000 256000 875000 365000 875000 365000 Greater than 50% likelihood of being realized upon ultimate settlement

EX-101.SCH 6 vivo-20120331.xsd XBRL TAXONOMY EXTENSION SCHEMA 0202 - Disclosure - Significant Accounting Policies link:presentationLink link:calculationLink link:definitionLink 0204 - Disclosure - Major Customers and Segment Information link:presentationLink link:calculationLink link:definitionLink 06051 - Disclosure - Intangible Assets (Details Textual) link:presentationLink link:calculationLink link:definitionLink 0605 - Disclosure - Intangible Assets (Details) link:presentationLink link:calculationLink link:definitionLink 0505 - Disclosure - Intangible Assets (Tables) link:presentationLink link:calculationLink link:definitionLink 0205 - Disclosure - Intangible Assets link:presentationLink link:calculationLink link:definitionLink 0201 - Disclosure - Basis of Presentation link:presentationLink link:calculationLink link:definitionLink 06041 - Disclosure - Major Customers and Segment Information (Details Textual) link:presentationLink link:calculationLink link:definitionLink 0604 - Disclosure - Major Customers and Segment Information (Details) link:presentationLink link:calculationLink link:definitionLink 0504 - Disclosure - Major Customers and Segment Information (Tables) link:presentationLink link:calculationLink link:definitionLink 06022 - Disclosure - Significant Accounting Policies (Details Textual) link:presentationLink link:calculationLink link:definitionLink 06021 - Disclosure - Significant Accounting Policies (Details 1) link:presentationLink link:calculationLink link:definitionLink 0603 - Disclosure - Inventories (Details) link:presentationLink link:calculationLink link:definitionLink 0503 - Disclosure - Inventories (Tables) link:presentationLink link:calculationLink link:definitionLink 0602 - Disclosure - Significant Accounting Policies (Details) link:presentationLink link:calculationLink link:definitionLink 0502 - Disclosure - Significant Accounting Policies (Tables) link:presentationLink link:calculationLink link:definitionLink 0401 - Disclosure - Significant Accounting Policies (Policies) link:presentationLink link:calculationLink link:definitionLink 0140 - Statement - Condensed Consolidated Statement of Changes in Shareholders' Equity (Unaudited) link:presentationLink link:calculationLink link:definitionLink 0203 - Disclosure - Inventories link:presentationLink link:calculationLink link:definitionLink 0131 - Statement - Condensed Consolidated Balance Sheets (Parenthetical) link:presentationLink link:calculationLink link:definitionLink 0130 - Statement - Condensed Consolidated Balance Sheets link:presentationLink link:calculationLink link:definitionLink 0120 - Statement - Condensed Consolidated Statements of Cash Flows (Unaudited) link:presentationLink link:calculationLink link:definitionLink 0110 - Statement - Condensed Consolidated Statements of Operations (Unaudited) link:presentationLink link:calculationLink link:definitionLink 00 - Document - Document and Entity Information link:presentationLink link:calculationLink link:definitionLink EX-101.CAL 7 vivo-20120331_cal.xml XBRL TAXONOMY EXTENSION CALCULATION LINKBASE EX-101.DEF 8 vivo-20120331_def.xml XBRL TAXONOMY EXTENSION DEFINITION LINKBASE EX-101.LAB 9 vivo-20120331_lab.xml XBRL TAXONOMY EXTENSION LABEL LINKBASE Document Type Amendment Flag Document Period End Date Document Fiscal Year Focus Document Fiscal Period Focus Entity Registrant Name Entity Central Index Key Current Fiscal Year End Date Entity Filer Category Entity Common Stock, Shares Outstanding Document and Entity Information [Abstract] Document and Entity Information. Other Nonoperating Income (Expense) Other, net Nonoperating Income (Expense) Total other income (expense) Investment Income, Interest and Dividend Interest income Other Nonoperating Income (Expense) [Abstract] OTHER INCOME (EXPENSE) Operating Income (Loss) OPERATING INCOME Operating income Operating Expenses Total operating expenses General and Administrative Expense General and administrative Research and Development Expense Research and development Gross Profit GROSS PROFIT Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount Common Stock, Dividends, Per Share, Declared DIVIDENDS DECLARED PER COMMON SHARE Cash and Cash Equivalents, Period Increase (Decrease) Net Increase (Decrease) in Cash and Equivalents Effect of Exchange Rate on Cash and Cash Equivalents Effect of Exchange Rate Changes on Cash and Equivalents Net Cash Provided by (Used in) Financing Activities Net cash used for financing activities Net Cash Provided by (Used in) Operating Activities Net cash provided by operating activities Proceeds And Tax Benefits From Exercises Of Stock Options Proceeds and tax benefits from exercises of stock options The cash inflow associated with the amount received from holders exercising their stock options and reductions in the entity's income taxes that arise when compensation cost (from non-qualified share-based compensation) recognized on the entity's tax return exceeds compensation cost from share-based compensation recognized in financial statements. This element represents the cash inflow reported in the enterprise's financing activities. Payments to Acquire Intangible Assets Purchases of intangibles and other assets Other Cash Flows From Operating Activities Other, net The net change during the reporting period in the amount due within one year (or one business cycle) of receivables and payables that were originally due beyond one year (or one business cycle) and the net change during the reporting period in other operating assets and liabilities not otherwise defined in the taxonomy. Change In Accounts Payable Accrued Expenses And Income Taxes Payable Change in current liabilities Change in recurring obligations of a business that arise from the acquisition of merchandise, materials, supplies and services used in the production and sale of goods and services, the net change during the reporting period in other expenses incurred but not yet paid, and the net change during the period in the amount of cash payments due to taxing authorities for taxes that are based on the reporting entity's earnings. Change In Accounts Receivable Inventory And Prepaid Expenses Change in current assets The net change during the reporting period in the total amount due within one year (or one operating cycle) from all parties, associated with underlying transactions that are classified as operating activities, the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities, and the net change during the reporting period in the amount of outstanding money paid in advance for goods or services that bring economic benefits for future periods. Amortization of Intangible Assets Amortization of intangible assets ASSETS [Abstract] Receivables, Net, Current Accounts receivable, less allowances of $448 and $310 Inventory, Net Total Inventories Deferred Tax Assets, Net, Current Deferred income taxes Assets, Current Total current assets Construction in Progress, Gross Construction in progress Property, Plant and Equipment, Gross Subtotal Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment Less: accumulated depreciation and amortization Intangible Assets, Net (Excluding Goodwill) Other intangible assets, net Other Assets, Noncurrent Other assets Assets, Noncurrent Total other assets Assets TOTAL ASSETS Total assets LIABILITIES AND STOCKHOLDERS' EQUITY [Abstract] Liabilities, Current Total current liabilities Preferred Stock, Value, Issued Preferred stock, no par value, 1,000,000 shares authorized, none issued Common Stock, Value, Issued Common shares, no par value, 71,000,000 shares authorized, 41,257,172 and 41,237,120 shares issued, respectively Accumulated Other Comprehensive Income (Loss), Net of Tax Accumulated other comprehensive income Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest Ending balance Beginning balance Total shareholders' equity Preferred Stock, Shares Authorized Preferred stock, shares authorized Machinery Equipment and Furniture Machinery, equipment and furniture Carrying amount as of the balance sheet date of long-lived, depreciable assets used in production process to produce goods and services and depreciable assets commonly used in offices and stores. Examples include desks, chairs, and store fixtures. Inventory Disclosure [Text Block] Inventories Condensed Consolidated Statement of Changes in Shareholders' Equity (Unaudited) [Abstract] Ending balance, Shares Beginning balance, Shares Shares, Issued Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures Issuance of restricted shares, net of forfeitures Adjustments to Additional Paid in Capital, Share-based Compensation, Requisite Service Period Recognition, Value Stock compensation expense Other Comprehensive Income, Foreign Currency Transaction and Translation Adjustment, before Tax Foreign currency translation adjustment Other Comprehensive Income (Loss), Tax Other comprehensive income taxes Comprehensive Income, Net of Tax, Including Portion Attributable to Noncontrolling Interest Comprehensive income Common Stock [Member] Common Shares Issued Retained Earnings [Member] Retained Earnings Comprehensive Income [Member] Comprehensive Income (Loss) Statement [Table] Statement, Equity Components [Axis] Equity Component [Domain] Statement [Line Items] Cash Cash on hand - Unrestricted Income Tax, Policy [Text Block] Income Taxes Investment Type [Axis] Comprehensive Income Loss, [Policy Text Block] Comprehensive Income (Loss) Describes an entity's accounting policy for recording comprehensive income. Investment Portfolio [Abstract] Investment portfolio Investment portfolio. Significant Accounting Policies (Textual) [Abstract] Significant Accounting Policies (Textual) [Abstract] Significant accounting policies. Inventory, Net [Abstract] Inventories Finished goods Inventory, Finished Goods Inventory, Work in Process Work-in-process Inventory, Raw Materials Raw materials Preferred Stock, Shares Issued Preferred stock, shares issued Restricted Cash and Cash Equivalents, Noncurrent Cash on hand - Restricted Restricted cash Accrued Rebates Rebate accruals Accrued rebates. Tax Benefits Recognized From Uncertain Tax Positions Measurement Tax benefits recognized from uncertain tax positions measurement Tax benefits recognized from uncertain tax positions measurement. Finite-Lived Intangible Assets, Major Class Name [Domain] United States Diagnostics [Member] U.S. Diagnostics [Member] United States diagnostics. European Diagnostics [Member] European Diagnostics [Member] European diagnostics. Life Science [Member] Life Science [Member] Life science. Major Customers And Segment Information (Textual) [Abstract] Major Customers and Segment Information (Textual) [Abstract] Major customers and segment information. Schedule Of Segment Reporting Information By Segment [Abstract] Segment information for the interim periods Schedule Of Segment Reporting Information By Segment. Statement, Business Segments [Axis] Segment Reporting Information [Line Items] Overnight repurchase agreements At Carrying value Overnight repurchase agreements Overnight repurchase agreements at carrying value. Inventories [Table] Inventories. Inventories [Line Items] Inventories. Kits and Other [Member] Kits and other [Member] Kits and other. Illumigene Instruments [Member] Illumigene instruments [Member] Illumigene instruments. Products and Services [Axis] Products And Services [Domain] Segment [Domain] Revenues From Transactions With Other Operating Segments Of Same Entity Net sales - Inter-segment Investment Type Categorization [Domain] Significant Accounting Policies [Text Block] Summary of Significant Accounting Policies Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period Exercise of stock options, Shares Business Intersegment, Eliminations [Member] Eliminations [Member] Schedule of Segment Reporting Information, by Segment [Table] Schedule of Segment Reporting Information, by Segment [Text Block] Compensation Related Costs, Policy [Text Block] Stock-based Compensation Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract] Comprehensive income: Antidilutive securities excluded from Computation Abstract ANTI-DILUTIVE SECURITIES: Antidilutive securities excluded from Computation. Inventories [Abstract] Schedule of Restricted Cash and Cash Equivalents [Table Text Block] Investment portfolio Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract] Comprehensive income: Depreciation Depreciation of property, plant and equipment Payments of Dividends, Common Stock Dividends paid Schedule of Comprehensive Income (Loss) [Table Text Block] Comprehensive income Accrued Income Taxes, Current Income taxes payable Accrued Liabilities, Current Other accrued expenses Employee-related Liabilities, Current Accrued employee compensation costs Segment information Schedule of Inventory, Current [Table Text Block] Inventories Stock Issued During Period, Value, Stock Options Exercised Exercise of stock options Plant Consolidation Costs Plant consolidation costs. Plant consolidation costs Stock Issued During Period, Shares, Conversion of Units Conversion of restricted stock units Selling and Marketing Expense Selling and marketing Deferred Income Tax Expense (Benefit) Deferred income taxes Payments to Acquire Property, Plant, and Equipment Purchases of property, plant and equipment Prepaid Expense, Current Prepaid expenses and other current assets Land Land Buildings and Improvements, Gross Buildings and improvements Property, Plant and Equipment, Net Net property, plant and equipment Goodwill Goodwill Accounts Payable, Current Accounts payable Additional Paid in Capital, Common Stock Additional paid-in capital Retained Earnings (Accumulated Deficit) Retained earnings Allowance for Doubtful Accounts Receivable, Current Allowances for accounts receivable Reclassifications [Policy Text Block] Reclassifications Reclassifications. Common share options and restricted shares and units Preferred Stock, No Par Value Preferred stock, par value Weighted Average Number of Shares Outstanding, Diluted AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - DILUTED Weighted Average Number of Shares Outstanding, Basic AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - BASIC Net Cash Provided by (Used in) Investing Activities Net cash used for investing activities Dividends, Common Stock, Cash Cash dividends paid Revenue Recognition, Policy [Text Block] Revenue Recognition and Accounts Receivable Basis of Presentation [Abstract] Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block] Basis of Presentation Schedule of Finite-Lived Intangible Assets by Major Class [Table Text Block] Summary of acquired intangible assets subject to amortization Trademarks Licenses And Patents [Member] Trademarks, licenses and patents. Trademarks Licenses and Patents [Member] Customer Lists And Supply Agreements [Member] Customer lists and supply agreements. Customer Lists And Supply Agreements [Member] Finite-Lived Intangible Assets, Net [Abstract] Summary of acquired intangible assets subject to amortization Intangible Assets (Textual) [Abstract] Intangible assets. Intangible Assets (Textual) [Abstract] Finite-Lived Intangible Assets, Amortization Expense Amortization expense for intangible assets Future Amortization Expense, Year One Estimated amortization expense for intangible assets fiscal year 2013 Future Amortization Expense, Year Two Estimated amortization expense for intangible assets fiscal year 2014 Future Amortization Expense, Year Three Estimated amortization expense for intangible assets fiscal year 2015 Future Amortization Expense, Year Four Estimated amortization expense for intangible assets fiscal year 2016 Future Amortization Expense, Year Five Estimated amortization expense for intangible assets fiscal year 2017 Schedule of Finite-Lived Intangible Assets by Major Class [Table] Finite-Lived Intangible Assets by Major Class [Axis] Finite-Lived Intangible Assets [Line Items] Condensed Consolidated Statements of Operations [Abstract] Condensed Consolidated Statements of Cash Flows (Unaudited) [Abstract] Net Cash Provided by (Used in) Operating Activities [Abstract] CASH FLOWS FROM OPERATING ACTIVITIES Net Cash Provided by (Used in) Investing Activities [Abstract] CASH FLOWS FROM INVESTING ACTIVITIES Net Cash Provided by (Used in) Financing Activities [Abstract] CASH FLOWS FROM FINANCING ACTIVITIES Cost of Goods Sold COST OF SALES Operating Expenses [Abstract] OPERATING EXPENSES Income Tax Expense (Benefit) INCOME TAX PROVISION Earnings Per Share, Basic BASIC EARNINGS PER COMMON SHARE Earnings Per Share, Diluted DILUTED EARNINGS PER COMMON SHARE Assets, Current [Abstract] CURRENT ASSETS Property, Plant and Equipment [Abstract] PROPERTY, PLANT AND EQUIPMENT, at Cost Other Assets, Noncurrent [Abstract] OTHER ASSETS Liabilities, Current [Abstract] CURRENT LIABILITIES Deferred Tax Liabilities, Noncurrent DEFERRED INCOME TAXES Commitments And Contingencies COMMITMENTS AND CONTINGENCIES Stockholders' Equity Attributable to Parent [Abstract] SHAREHOLDERS' EQUITY Liabilities and Stockholders' Equity TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY Common Stock, Shares Authorized Common stock, shares authorized Common Stock, Shares, Issued Common stock, shares issued Common Stock, No Par Value Common stock, par value EX-101.PRE 10 vivo-20120331_pre.xml XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE XML 11 report.css IDEA: XBRL DOCUMENT /* Updated 2009-11-04 */ /* v2.2.0.24 */ /* DefRef Styles */ ..report table.authRefData{ background-color: #def; border: 2px solid #2F4497; font-size: 1em; position: absolute; } ..report table.authRefData a { display: block; font-weight: bold; } ..report table.authRefData p { margin-top: 0px; } ..report table.authRefData .hide { background-color: #2F4497; padding: 1px 3px 0px 0px; text-align: right; } ..report table.authRefData .hide a:hover { background-color: #2F4497; } ..report table.authRefData .body { height: 150px; overflow: auto; width: 400px; } ..report table.authRefData table{ font-size: 1em; } /* Report Styles */ ..pl a, .pl a:visited { color: black; text-decoration: none; } /* table */ ..report { background-color: white; border: 2px solid #acf; clear: both; color: black; font: normal 8pt Helvetica, Arial, san-serif; margin-bottom: 2em; } ..report hr { border: 1px solid #acf; } /* Top labels */ ..report th { background-color: #acf; color: black; font-weight: bold; text-align: center; } ..report th.void { background-color: transparent; color: #000000; font: bold 10pt Helvetica, Arial, san-serif; text-align: left; } ..report .pl { text-align: left; vertical-align: top; white-space: normal; width: 200px; word-wrap: break-word; } ..report td.pl a.a { cursor: pointer; display: block; width: 200px; } ..report td.pl div.a { width: 200px; } ..report td.pl a:hover { background-color: #ffc; } /* Header rows... */ ..report tr.rh { background-color: #acf; color: black; font-weight: bold; } /* Calendars... */ ..report .rc { background-color: #f0f0f0; } /* Even rows... */ ..report .re, .report .reu { background-color: #def; } ..report .reu td { border-bottom: 1px solid black; } /* Odd rows... */ ..report .ro, .report .rou { background-color: white; } ..report .rou td { border-bottom: 1px solid black; } ..report .rou table td, .report .reu table td { border-bottom: 0px solid black; } /* styles for footnote marker */ ..report .fn { white-space: nowrap; } /* styles for numeric types */ ..report .num, .report .nump { text-align: right; white-space: nowrap; } ..report .nump { padding-left: 2em; } ..report .nump { padding: 0px 0.4em 0px 2em; } /* styles for text types */ ..report .text { text-align: left; white-space: normal; } ..report .text .big { margin-bottom: 1em; width: 17em; } ..report .text .more { display: none; } ..report .text .note { font-style: italic; font-weight: bold; } ..report .text .small { width: 10em; } ..report sup { font-style: italic; } ..report .outerFootnotes { font-size: 1em; } XML 12 R9.htm IDEA: XBRL DOCUMENT

Inventories

6 Months Ended

Mar. 31, 2012

Inventories [Abstract]

Inventories

3.	Inventories

Inventories are comprised of the following:


	March 31, 2012		September 30, 2011
Raw materials	$	7,526	$	7,272
Work-in-process		8,466		7,016
Finished goods - illumigene instruments		3,098		4,179
Finished goods - kits and other		12,984		14,222

Total	$	32,074	$	32,689

- Definition

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

+ References+ Details

EXCEL 13 Financial_Report.xls IDEA: XBRL DOCUMENT begin 644 Financial_Report.xls M[[N_34E-12U697)S:6]N.B`Q+C`-"E@M1&]C=6UE;G0M5'EP93H@5V]R:V)O M;VL-"D-O;G1E;G0M5'EP93H@;75L=&EP87)T+W)E;&%T960[(&)O=6YD87)Y M/2(M+2TM/5].97AT4&%R=%\X8C(T,34Y,5]F,&$T7S1C,C%?839A,5\Q.#1C M83%C-3,T,V8B#0H-"E1H:7,@9&]C=6UE;G0@:7,@82!3:6YG;&4@1FEL92!7 M96(@4&%G92P@86QS;R!K;F]W;B!A'!L;W)E&UL;G,Z=CTS1")U&UL;G,Z;STS1")U&UL/@T*(#QX.D5X8V5L5V]R:V)O;VL^#0H@(#QX M.D5X8V5L5V]R:W-H965T5]);F9O#I%>&-E;%=O#I%>&-E;%=O#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE/D-O;F1E;G-E9%]#;VYS;VQI9&%T961?0F%L86YC M93$\+W@Z3F%M93X-"B`@("`\>#I7;W)K#I%>&-E;%=O#I%>&-E;%=O#I%>&-E;%=O#I7 M;W)K#I7;W)K#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE/E-I9VYI9FEC86YT7T%C8V]U;G1I;F=?4&]L:6-I93$\+W@Z M3F%M93X-"B`@("`\>#I7;W)K#I%>&-E;%=O#I%>&-E;%=O#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE/DEN=&%N9VEB;&5?07-S971S7U1A8FQE#I.86UE/@T*("`@ M(#QX.E=O#I%>&-E M;%=O#I.86UE/E-I9VYI9FEC86YT7T%C8V]U;G1I M;F=?4&]L:6-I93,\+W@Z3F%M93X-"B`@("`\>#I7;W)K#I%>&-E;%=O#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE/DEN=F5N=&]R:65S7T1E=&%I;',\+W@Z3F%M93X-"B`@("`\ M>#I7;W)K#I%>&-E M;%=O#I.86UE/@T* M("`@(#QX.E=O#I% M>&-E;%=O#I.86UE/DEN=&%N9VEB;&5?07-S971S M7T1E=&%I;',\+W@Z3F%M93X-"B`@("`\>#I7;W)K'0\+W@Z3F%M93X-"B`@ M("`\>#I7;W)K#I3='EL97-H965T($A2968],T0B5V]R:W-H M965T&-E;"!84"!O M3X-"CPO:'1M;#X-"@T*+2TM+2TM/5]. M97AT4&%R=%\X8C(T,34Y,5]F,&$T7S1C,C%?839A,5\Q.#1C83%C-3,T,V8- M"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO.&(R-#$U.3%?9C!A-%\T M8S(Q7V$V83%?,3@T8V$Q8S4S-#-F+U=O'0O:'1M;#L@8VAA7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R2!);F9O2!);F9O2!296=I'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@ M("`@/'1R(&-L87-S/3-$"!+97D\+W1D/@T*("`@ M("`@("`\=&0@8VQA'0^36%R(#,Q+`T*"0DR,#$R/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^9F%L'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R M(&-L87-S/3-$'0^+2TP.2TS M,#QS<&%N/CPO3X-"CPO:'1M M;#X-"@T*+2TM+2TM/5].97AT4&%R=%\X8C(T,34Y,5]F,&$T7S1C,C%?839A M,5\Q.#1C83%C-3,T,V8-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO M.&(R-#$U.3%?9C!A-%\T8S(Q7V$V83%?,3@T8V$Q8S4S-#-F+U=O'0O:'1M;#L@8VAA M'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N/CPO M=&0^#0H@("`@("`@(#QT9"!C;&%S'!E M;G-E*3PO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@ M(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@ M(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@ M(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\ M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0O:F%V M87-C3X-"B`@("`\=&%B M;&4@8VQA2P@<&QA;G0@86YD(&5Q=6EP;65N=#PO=&0^ M#0H@("`@("`@(#QT9"!C;&%SF%T:6]N(&]F(&EN=&%N9VEB;&4@87-S971S/"]T9#X-"B`@("`@("`@/'1D M(&-L87-S/3-$;G5M<#XQ+#`V,SQS<&%N/CPO&5D(&%S2P@<&QA;G0@86YD(&5Q=6EP;65N=#PO=&0^ M#0H@("`@("`@(#QT9"!C;&%S'0^ M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^ M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L M87-S/3-$&5R8VES97,@;V8@7!E.B!T97AT+VAT;6P[(&-H87)S970] M(G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T M<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@ M8VAA&5S/"]T M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XS+#`W-SQS<&%N/CPO'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT M9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R M/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C M;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T* M("`@("`@/'1R(&-L87-S/3-$65E M(&-O;7!E;G-A=&EO;B!C;W-T'!E;G-E&5S('!A>6%B;&4\+W1D/@T*("`@("`@("`\=&0@8VQAF5D+"`T M,2PR-33PO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^)FYB'0^)FYB3PO=&0^#0H@ M("`@("`@(#QT9"!C;&%S7!E M.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@ M/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C M;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA3X-"CPO:'1M;#X-"@T* M+2TM+2TM/5].97AT4&%R=%\X8C(T,34Y,5]F,&$T7S1C,C%?839A,5\Q.#1C M83%C-3,T,V8-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO.&(R-#$U M.3%?9C!A-%\T8S(Q7V$V83%?,3@T8V$Q8S4S-#-F+U=O'0O:'1M;#L@8VAA7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C M:&%R2`H56YA=61I=&5D*2`H55-$("0I M/&)R/DEN(%1H;W5S86YD'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT M9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R M/@T*("`@("`@/'1R(&-L87-S/3-$&5R8VES92!O9B!S=&]C:R!O<'1I;VYS/"]T M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XR,#`\'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C M;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S M'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S M'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S M'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@ M("`@/'1R(&-L87-S/3-$'!E;G-E/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$ M;G5M<#XQ+#,R,3QS<&%N/CPO'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT M9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT M9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R M/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S M/3-$2!T'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S M'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S M'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S M'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S M7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI M(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS M1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA7!E/3-$=&5X="]J879A'0^ M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L M87-S/3-$&AT;6PQ+71R86YS:71I;VYA;"YD=&0B("TM M/@T*("`@/"$M+2!"96=I;B!";&]C:R!486=G960@3F]T92`Q("T@=7,M9V%A M<#I/'1";&]C:RTM/@T*("`@ M/"$M+2!X8G)L+&YS("TM/@T*("`@/"$M+2!X8G)L+&YX("TM/@T*("`@/&9O M;G0@6QE/3-$ M)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@#MM87)G:6XM8F]T=&]M.C!P>#X\ M9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4],T0R/E1H92!I;G1E2!A8V-E<'1E9"!I;B!T:&4@56YI=&5D(%-T871E6QE/3-$;6%R9VEN+71O<#HQ,G!X.VUA6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R M;VUA;B<@F4Z,3AP M>#MM87)G:6XM=&]P.C!P>#MM87)G:6XM8F]T=&]M.C!P>#XF(S$V,#L\+W`^ M#0H\'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@ M("`@/'1R(&-L87-S/3-$&AT;6PQ+71R86YS:71I;VYA;"YD=&0B("TM/@T*("`@/"$M+2!"96=I M;B!";&]C:R!486=G960@3F]T92`R("T@=7,M9V%A<#I3:6=N:69I8V%N=$%C M8V]U;G1I;F=0;VQI8VEE'1";&]C:RTM/@T*("`@/'1A8FQE('-T>6QE M/3-$)V)O3IT:6UEF4],T0R/CQB/C(N/"]B/CPO M9F]N=#X\+W1D/B`-"B`@(#QT9"!A;&EG;CTS1&QE9G0@=F%L:6=N/3-$=&]P M/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@ M6QE M/3-$)V)O6QE/3-$ M)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R M;VUA;B<@3IT:6UEF4],T0R/@T*("`@4F5V96YU92!I#LG/CQF;VYT M('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O M;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@F5D(&)A65AF5D(&)A2!B92!P M97)F;W)M960@;VX@82`F(S@R,C`[=&EM92!A;F0@;6%T97)I86QS)B,X,C(Q M.R!B87-IF5D(&%S('-E2!R97%U97-T('1H870@=V4@F4Z,7!X.VUA#MM87)G:6XM8F]T=&]M.C!P>#XF(S$V,#L\+W`^#0H@("`\<"!S M='EL93TS1"=M87)G:6XM=&]P.C!P>#MM87)G:6XM8F]T=&]M.C!P>#L@;6%R M9VEN+6QE9G0Z-"4G/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S M(&YE=R!R;VUA;B<@2X@0W5S=&]M97(@:6YV;VEC97,@87)E M(&-H87)G960@;V9F(&%G86EN2`D-2PX,#`@;V8@;W5R(&%C8V]U M;G1S(')E8V5I=F%B;&4@870@36%R8V@F(S$V,#LS,2P@,C`Q,B!I2X@/"]F;VYT/CPO<#X-"B`@ M(#QP('-T>6QE/3-$9F]N="US:7IE.C$X<'@[;6%R9VEN+71O<#HP<'@[;6%R M9VEN+6)O='1O;3HP<'@^)B,Q-C`[/"]P/@T*("`@/'1A8FQE('-T>6QE/3-$ M)V)O6QE/3-$)V9O M;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA M;B<@#MM87)G:6XM8F]T=&]M.C!P>#L@;6%R9VEN+6QE9G0Z-"4G/CQF;VYT('-T M>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/@T*("`@ M07-S971S(&%N9"!L:6%B:6QI=&EE&-H86YG92!R871E M6QE/3-$)VUA#MM87)G:6XM8F]T=&]M.C!P M>#L@;6%R9VEN+6QE9G0Z-"4G/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY M.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/@T*("`@/"]T6QE/3-$)V9O;G0M M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO M9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@8V]LF4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/@T*("`@/"]TF4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT M9"!V86QI9VX],T1B;W1T;VT@8V]L6QE/3-$)V)O6QE/3-$)V9O;G0M9F%M:6QY.G1I M;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C M,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O M;G0@"!S;VQI9"`C,#`P,#`P)SX\9F]N="!S='EL M93TS1"=F;VYT+69A;6EL>3IT:6UEF4],T0Q/CQB M/C(P,3(\+V(^/"]F;VYT/CPO=&0^(`T*("`@/'1D('9A;&EG;CTS1&)O='1O M;3X\9F]N="!S:7IE/3-$,3XF(S$V,#L\+V9O;G0^/"]T9#X@#0H@("`\=&0@ M=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-I>F4],T0Q/B8C,38P.SPO9F]N=#X\ M+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@8V]L2`M+3X-"B`@(#QT3IT:6UEF4],T0R/DYE="!E87)N:6YG3IT:6UEF4] M,T0R/B0\+V9O;G0^/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L M:6=N/3-$6QE M/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE M=R!R;VUA;B<@3IT:6UEF4],T0R/CF4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`- M"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P M.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@ M6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE M=R!R;VUA;B<@'0M:6YD96YT.BTQ+C`P96TG/CQF;VYT('-T>6QE/3-$)V9O;G0M M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@2!T6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY M.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4] M,T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T M;VT^/&9O;G0@3IT M:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`- M"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N="!S M='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4],T0R M/C$L.#`T/"]F;VYT/CPO=&0^(`T*("`@/'1D(&YO=W)A<#TS1&YO=W)A<"!V M86QI9VX],T1B;W1T;VT^/&9O;G0@F4],T0Q/B8C,38P.SPO M9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P M.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@ M3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V M86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=F M;VYT+69A;6EL>3IT:6UEF4],T0R/C@V.#PO9F]N M=#X\+W1D/B`-"B`@(#QT9"!N;W=R87`],T1N;W=R87`@=F%L:6=N/3-$8F]T M=&]M/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA M;B<@3IT:6UE MF4],T0R/DEN8V]M92!T87AE3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI M9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=F;VYT M+69A;6EL>3IT:6UEF4],T0R/B@T,S0\+V9O;G0^ M/"]T9#X@#0H@("`\=&0@;F]W3IT:6UEF4],T0R/BDF(S$V,#L\+V9O;G0^/"]T9#X@#0H@("`\=&0@=F%L:6=N M/3-$8F]T=&]M/CQF;VYT('-I>F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`- M"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY M.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I M;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S M(&YE=R!R;VUA;B<@6QE/3-$)V)O6QE/3-$)V)O"!S;VQI9"`C,#`P,#`P)SXF(S$V,#L\+W`^#0H@("`\+W1D M/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T M;VT^)B,Q-C`[/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*("`@ M/'`@6QE/3-$)V)O6QE/3-$)V)O3IT:6UEF4],T0R/D-O;7!R96AE;G-I M=F4@:6YC;VUE/"]F;VYT/CPO<#X-"B`@(#PO=&0^(`T*("`@/'1D('9A;&EG M;CTS1&)O='1O;3X\9F]N="!S:7IE/3-$,3XF(S$V,#L\+V9O;G0^/"]T9#X@ M#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)V9O;G0M M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4] M,T0R/C$P+#0S,SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!N;W=R87`],T1N;W=R M87`@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY M.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/C@L-#,U/"]F;VYT/CPO=&0^(`T*("`@/'1D M(&YO=W)A<#TS1&YO=W)A<"!V86QI9VX],T1B;W1T;VT^/&9O;G0@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX] M,T1B;W1T;VT^/&9O;G0@6QE/3-$)V9O;G0M M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`- M"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$9F]N="US:7IE.C%P>#X@#0H@ M("`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C,38P.SPO=&0^(`T*("`@/'1D('9A M;&EG;CTS1&)O='1O;3XF(S$V,#L\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B M;W1T;VT^#0H@("`\<"!S='EL93TS1"=B;W)D97(M=&]P.C-P>"!D;W5B;&4@ M(S`P,#`P,"<^)B,Q-C`[/"]P/@T*("`@/"]T9#X@#0H@("`\=&0@=F%L:6=N M/3-$8F]T=&]M/@T*("`@/'`@"!D;W5B;&4@(S`P M,#`P,"<^)B,Q-C`[/"]P/@T*("`@/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$ M8F]T=&]M/@T*("`@/'`@2`M+3X-"B`@(#PO=&%B;&4^(`T*("`@/'`@F4Z,3AP>#MM87)G:6XM=&]P.C!P>#MM87)G:6XM8F]T M=&]M.C!P>#XF(S$V,#L\+W`^#0H@("`\=&%B;&4@3IT:6UEF4],T0R/CQB/CPO8CX\8CX\:3Y);F-O;64@5&%X97,@ M)B,X,C$Q.R`\+VD^/"]B/CPO9F]N=#X\+W1D/@T*("`@/"]T#MM87)G:6XM M8F]T=&]M.C!P>#L@;6%R9VEN+6QE9G0Z-"4G/CQF;VYT('-T>6QE/3-$)V9O M;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@"!P=7)P;W-E3IT M:6UEF4],T0R/E=E#0H@("!A8V-O=6YT(&9O"!PF4Z,3AP>#MM87)G:6XM=&]P.C!P M>#MM87)G:6XM8F]T=&]M.C!P>#XF(S$V,#L\+W`^#0H@("`\=&%B;&4@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UE MF4],T0R/@T*("`@5V4@'!E;G-E(&9OF4Z,7!X.VUA#MM87)G:6XM8F]T=&]M M.C!P>#XF(S$V,#L\+W`^#0H@("`\=&%B;&4@6QE/3-$)V9O;G0M M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$9F]N="US:7IE.C$R<'@[ M;6%R9VEN+71O<#HP<'@[;6%R9VEN+6)O='1O;3HP<'@^)B,Q-C`[/"]P/@T* M("`@/'1A8FQE(&-E;&QS<&%C:6YG/3-$,"!C96QL<&%D9&EN9STS1#`@=VED M=&@],T0Y,B4@8F]R9&5R/3-$,"!S='EL93TS1"=B;W)D97(M8V]L;&%P'0M86QI9VXZ(&QE9G0G(&%L:6=N/3-$8V5N=&5R/@T* M("`@/"$M+2!"96=I;B!486)L92!(96%D("TM/@T*("`@/'1R/B`-"B`@(#QT M9"!W:61T:#TS1#8V)3XF(S$V,#L\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B M;W1T;VT@=VED=&@],T0T)3XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V,#L\ M+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D M/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@=VED=&@],T0T)3XF(S$V,#L\ M+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D M/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T M;VT@=VED=&@],T0T)3XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D M/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`- M"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@=VED=&@],T0T)3XF(S$V,#L\+W1D M/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`- M"B`@(#QT9#XF(S$V,#L\+W1D/@T*("`@/"]TF4] M,T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T M;VT@8V]L6QE/3-$)V)O6QE/3-$)V9O;G0M9F%M:6QY.G1I M;65S(&YE=R!R;VUA;B<@6QE/3-$)V)O6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE M/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO M9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@8V]LF4],T0Q/B8C M,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O M;G0@"!S;VQI9"`C,#`P,#`P)SX\9F]N="!S='EL M93TS1"=F;VYT+69A;6EL>3IT:6UEF4],T0Q/CQB M/D-A3IT:6UEF4],T0Q/CQB/D5Q=6EV86QE M;G1S/"]B/CPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^ M/&9O;G0@6QE/3-$)V)O6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R M;VUA;B<@'0M:6YD96YT.BTQ+C`P M96TG/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA M;B<@3IT:6UE MF4],T0R/B0\+V9O;G0^/"]T9#X@#0H@("`\=&0@ M=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V M86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B0\+V9O;G0^ M/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI M9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$)V9O M;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D M/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE M/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@'0M:6YD96YT.BTQ+C`P96TG/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY M.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C M,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^)B,Q M-C`[/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C,38P.SPO=&0^ M(`T*("`@/'1D('9A;&EG;CTS1&)O='1O;3XF(S$V,#L\+W1D/B`-"B`@(#QT M9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/E)EF4],T0Q M/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^ M/&9O;G0@F4],T0Q/B8C,38P.SPO9F]N M=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$ M)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R M;VUA;B<@6QE/3-$)V9O M;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY M.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I M;65S(&YE=R!R;VUA;B<@F4],T0R M/B8C,38P.SPO9F]N=#X\+W1D/@T*("`@/"]T6QE/3-$)VUAF4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@ M(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D M/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4] M,T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T M;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT M:6UEF4],T0R/B8C.#(Q,CLF(S$V,#LF(S$V,#L\ M+V9O;G0^/"]T9#X@#0H@("`\=&0@;F]W3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V M86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P.SPO M9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R M:6=H=#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4],T0R/C$Q+#@T,CPO9F]N=#X\+W1D/B`-"B`@(#QT9"!N;W=R M87`],T1N;W=R87`@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)V9O M;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA M;B<@6QE/3-$)V9O;G0M M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I M;65S(&YE=R!R;VUA;B<@6QE/3-$)V)O6QE/3-$)V)O M"!S;VQI9"`C,#`P,#`P)SXF M(S$V,#L\+W`^#0H@("`\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^ M#0H@("`\<"!S='EL93TS1"=B;W)D97(M=&]P.C%P>"!S;VQI9"`C,#`P,#`P M)SXF(S$V,#L\+W`^#0H@("`\+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`- M"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^)B,Q-C`[/"]T9#X@#0H@("`\=&0@ M=F%L:6=N/3-$8F]T=&]M/@T*("`@/'`@'0M:6YD96YT.BTQ+C`P96TG M/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@ MF4],T0Q/B8C,38P.SPO9F]N=#X\ M+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@ MF4],T0Q M/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^ M/&9O;G0@6QE/3-$)V9O;G0M9F%M:6QY.G1I M;65S(&YE=R!R;VUA;B<@F4],T0R M/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^ M/&9O;G0@3IT:6UE MF4],T0R/B0\+V9O;G0^/"]T9#X@#0H@("`\=&0@ M=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V M86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B0\+V9O;G0^ M/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$6QE/3-$)V9O;G0M9F%M M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V)O6QE/3-$)V)O6QE/3-$)V)O6QE M/3-$)V)O6QE/3-$9F]N="US:7IE.C$X<'@[;6%R9VEN+71O<#HP<'@[;6%R9VEN M+6)O='1O;3HP<'@^)B,Q-C`[/"]P/@T*("`@/'1A8FQE('-T>6QE/3-$)V)O M6QE/3-$)V9O;G0M M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@ M6QE/3-$)VUA2`R,#$Q+"!&05-"(&ES&ES=&EN9R!F86ER('9A;'5E(&UE87-UF4],T0R M/@T*("`@26X@1&5C96UB97(@,C`Q,2P@=&AE($EN=&5R;F%L(%)E=F5N=64@ M4V5R=FEC92`H25)3*2!I2!296=U;&%T:6]N M28C,38P.S$L(#(P M,3(N)B,Q-C`[5&AE($-O;7!A;GD@:7,@8W5R6QE/3-$9F]N="US:7IE M.C$X<'@[;6%R9VEN+71O<#HP<'@[;6%R9VEN+6)O='1O;3HP<'@^)B,Q-C`[ M/"]P/@T*("`@/'1A8FQE('-T>6QE/3-$)V)O6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R M;VUA;B<@6QE/3-$)V9O M;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$ M)VUA2X@/"]F;VYT/CPO<#X-"B`@(#QP('-T>6QE/3-$ M9F]N="US:7IE.C$X<'@[;6%R9VEN+71O<#HP<'@[;6%R9VEN+6)O='1O;3HP M<'@^)B,Q-C`[/"]P/@T*/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R M/@T*("`@(#PO=&%B;&4^#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM M/5].97AT4&%R=%\X8C(T,34Y,5]F,&$T7S1C,C%?839A,5\Q.#1C83%C-3,T M,V8-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO.&(R-#$U.3%?9C!A M-%\T8S(Q7V$V83%?,3@T8V$Q8S4S-#-F+U=O'0O:'1M;#L@8VAA7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/"$M+41/0U194$4@:'1M;"!0 M54),24,@(BTO+U&AT;6PQ+T141"]X:'1M;#$M=')A M;G-I=&EO;F%L+F1T9"(@+2T^#0H@("`\(2TM($)E9VEN($)L;V-K(%1A9V=E M9"!.;W1E(#,@+2!U41I'0M86QI9VXZ(&QE9G0G(&)O3IT:6UEF4],T0R/CQB/CQU/DEN=F5N=&]R M:65S/"]U/CPO8CX@/"]F;VYT/CPO=&0^#0H@("`\+W1R/@T*("`@/"]T86)L M93X-"B`@(#QP('-T>6QE/3-$;6%R9VEN+71O<#HV<'@[;6%R9VEN+6)O='1O M;3HP<'@^/&9O;G0@6QE/3-$)V)O6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT M9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0Q/CQB/E-E<'1E;6)E2`M+3X-"B`@(#QT3IT:6UEF4],T0R/E)A=R!M871EF4],T0Q M/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^ M/&9O;G0@6QE/3-$)V9O;G0M9F%M:6QY.G1I M;65S(&YE=R!R;VUA;B<@F4],T0R M/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^ M/&9O;G0@3IT:6UE MF4],T0R/B0\+V9O;G0^/"]T9#X@#0H@("`\=&0@ M=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R M;VUA;B<@3IT:6UEF4],T0R/E=OF4],T0R M/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@ M86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UE MF4],T0R/C@L-#8V/"]F;VYT/CPO=&0^(`T*("`@ M/'1D(&YO=W)A<#TS1&YO=W)A<"!V86QI9VX],T1B;W1T;VT^/&9O;G0@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI M9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE M=R!R;VUA;B<@3IT:6UEF4],T0R/D9I;FES:&5D(&=O;V1S("T@ M:6QL=6UI9V5N92!I;G-TF4],T0R M/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@ M86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UE MF4],T0R/C,L,#DX/"]F;VYT/CPO=&0^(`T*("`@ M/'1D(&YO=W)A<#TS1&YO=W)A<"!V86QI9VX],T1B;W1T;VT^/&9O;G0@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI M9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE M=R!R;VUA;B<@3IT:6UEF4],T0R/D9I;FES:&5D(&=O;V1S("T@:VETF4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI M9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT M9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P M.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX] M,T1R:6=H=#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4],T0R/C$T+#(R,CPO9F]N=#X\+W1D/B`-"B`@(#QT9"!N M;W=R87`],T1N;W=R87`@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$ M)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V)O6QE/3-$)V)O3IT:6UEF4],T0R/E1O=&%L/"]F;VYT/CPO M<#X-"B`@(#PO=&0^(`T*("`@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S M:7IE/3-$,3XF(S$V,#L\+V9O;G0^/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$ M8F]T=&]M/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R M;VUA;B<@3IT:6UEF4],T0R/C,R+#`W-#PO9F]N=#X\ M+W1D/B`-"B`@(#QT9"!N;W=R87`],T1N;W=R87`@=F%L:6=N/3-$8F]T=&]M M/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@ M6QE/3-$)V9O;G0M9F%M M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0R M/C,R+#8X.3PO9F]N=#X\+W1D/B`-"B`@(#QT9"!N;W=R87`],T1N;W=R87`@ M=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I M;65S(&YE=R!R;VUA;B<@6QE/3-$)V)O6QE/3-$ M)V)O XML 14 R8.htm IDEA: XBRL DOCUMENT

Significant Accounting Policies

6 Months Ended

Mar. 31, 2012

Significant Accounting Policies [Abstract]

Summary of Significant Accounting Policies

2.	Significant Accounting Policies

(a)

Revenue Recognition and Accounts Receivable –

Revenue for our Diagnostics operating segments includes bundled product revenue for our illumigene ^® molecular test system. The bundled product includes an instrument, instrument accessories and test kits. If not sold outright, amounts invoiced for the illumigene^® test kits cover the instrument, accessories and test kits. Revenue is recognized based on test kit sales. If not sold outright, costs for the instruments are recognized in cost of sales over the expected instrument utilization period, generally three years.

(b)

Comprehensive Income (Loss) –

Our comprehensive income or loss is comprised of net earnings, foreign currency translation and the related income tax effects.

Comprehensive income for the interim periods was as follows:


	Three Months						Six Months
	Ended March 31,						Ended March 31,
	2012			2011			2012			2011
Net earnings	$	9,626		$	7,260		$	16,204		$	13,285
Foreign currency translation adjustment		1,241			1,804			197			868
Income taxes		(434	)		(629	)		(71	)		(304	)

Comprehensive income	$	10,433		$	8,435		$	16,330		$	13,849

(c)

Income Taxes –

(d)

Stock-based Compensation –

(e)

Cash and Cash Equivalents –

Cash and cash equivalents include the following components:


	March 31, 2012				September 30, 2011
	Cash and Equivalents		Other		Cash and Equivalents		Other
Overnight repurchase agreements	$	11,128	$	—	$	11,784	$	—

Cash on hand—
Restricted		—		1,000		—		1,000
Unrestricted		13,209		—		11,842		—

Total	$	24,337	$	1,000	$	23,626	$	1,000

(f)

Recent Accounting Pronouncements –

(g)

Reclassifications –

- Definition

The entire disclosure for all significant accounting policies of the reporting entity.

+ References+ Details

ZIP 15 0001193125-12-224065-xbrl.zip IDEA: XBRL DOCUMENT begin 644 0001193125-12-224065-xbrl.zip M4$L#!!0````(``92JD")EM.?RU\``!OL!0`1`!P`=FEV;RTR,#$R,#,S,2YX M;6Q55`D``ZO-JT^KS:M/=7@+``$$)0X```0Y`0``[#UI<]NXDM^W:O\#GF8R ME53IEL=Q;&=>.8ZS+S6Y*G9V9C^Y(!*2,*%(#@!:UOSZ[6Z`AV3)\25+E)D/ M,2F"C;[0!P`V#O]].0[8A5!:1N'K6J?9KC$1>I$OP^'K6J(;7'M2UO[]VW__ MU^&_&@WVYYNO']C_B%`H;H3/)M*,Z+>/7'UGQU$\57(X,NSY\0O6G[*O7]G; M*`Q%$(@I:S12(&^XAG>CT$+K-CONV65?!0SP"?7KVLB8>+_5FDPF3?RY&:EA MJ]MN]UHRU(:'GJC9EON!#+]?TQP?]Z&_M/GEE?:3'K7NO'KUJD5/TZ87\B+* M6HZ%DK[D85]&P!%@D6AZT1CZZ'3;O5XG?4?J:*?;>7D=_K9%^@*P>,AYG+TP MX+I/C=T#[*'3:'<:>1\(3]Z"0_C4SU\H-MYMV8=94RT7\09:=EI_?OQPZHW$ MF#?F._#%''0MO.8PNFC!@R+^(&/&#I'%^YH@?14#1BS?-]-8O*YI.8X#!$N_ MC908O*ZA%!HIFYN7VJ^QE@6$JG0JP-<.`PQC4/_(+-!BNS%O`Y3>2;Z<-(@88V:]90Q'Z:;-NH]T#-4#0 M?J'18:L`_+#E)'=5C&]X@$IWI#\/"C+\*@R7(8CUA*L0C);>+D&FY*74K4:: M=D";&2&EOSV$D)`Z)4;(@PMQ_A[\RUALEYQF*+0$EE-41[XOT9+RX/P+ESX( MZ_R8Q]+`_58)+*<3R7P?.B)+*C3/2\9)@"'9^6%J)J"J/5D:A51YM+1[M(859Y=F;'VQ4 MHMF`4;-T@JJR@H]H!=)!K" M?:U/+3`G;9S5W;+LX([U.\7Z0`W%^:A<2MDBB2):CZBE(\211 M42QXN*7C,R7OB8W-E"/@7HU0CI+SDT".9<@QP]H2&:?-TJ=%UG!K%*)*-MT5`V:#=FAETFD&C2;*J+,KITI[HLQ M5]\UQ/X>\$#8,?0%7%EY9/5.8L+V05X('R(&'@YE/P!*M3#ZS?0C_RM2QP'7 MQ2@RISLE&ZAV1)?*_&62_,C#9,`]DR@9#L_/A#<*HR`:2A#H<:3$N=-G*]YC M$00@<`BQME;",_PHL@.YD3(#>(&L($Z44^S'B3;1&/S=!ZF=<$^3.`ZFYT=# M)429+.[M99P23[0#Z9;RG/!2B31SFY5-7H--7DD`5-GD3;?)J_F,K[+):[3) MJ_ILHOJ"MIP;1ZXKU++E7[UL\UK'77NZ2O.3S:)O@<-1X[B393?SCWH^^P9 M-/INRX4"36AL!(6/-%3_U6A@GIF>5I$>5I'@;\B>=$4^X\=8<)TH,;M>?]A* M?[9=X.MS@+[`TRM`Z-R0_1@N;P#AV^G;DR^G&0Q?7@!3C,'7.R#W!F>[,\6OP^@7TKPH@BS\6`+15ZQ)70RR!?!7'8*E"PD.!3@KB$ M:8NZ6\:V*R"6LJ((`0\S.0G(A5TYS(3.S!%#&;(W0>1]9V=\.!0^^Q09D;7) M%KK4D(?R'XK;CR%TCP+ITPWNT`(:`#[=?AZ\`P:%GN1!YCOU6ZF]($+\SD!G M;6=.@;_B62Q+A^\O@3D`+-]^/C[[OR\G;&3&`?OR[LUFBU_N@=MUIO MS]ZR/_]S]O$#ZS3;[$QQ<.'6%[=:)Y]J;,&Y,V=?6Y<(JX,ON\N&*;S9](U? M`Q[\,C0'Q'6'R%)V=5B#K8I5"]!`[:F'>A&&]M'E_*,!L)MI,PW`U.%U8\#' M,ICN&XAY-`O%A*EHS,,:T_(?:-*MX=OX8C^]:.57"H6=OWZ@+P_N!2/OH M1\H7JN%%0CU[5.N_V,,&1Y[VKNWD\;[SRKL0OJ\'7-1'&-N6OJ/"7G?MSO-)

$H1+HA^Z4&&+!79SI05CX$%Q0HL#(NA8GE]Z(AT/!L*JRU)A[-7_A MX_C@I\YN^^!8*-R15NR&WAI$D0G1ZOJ9L01^8Q.D"4@-$M_2E*%*=!?8>1WC M%K!G(2_9B%\(UAEUZ@R]N,4<8">!H782 M_\08HI%FH&IA"X/32X2AEI=LC/,)S(:\F@F<5UC6`;V#L8/5003O<3UB@R": MY.`SH,2(VP%N,ABV6A29K4=1$O@@?:",DQJ!#OR5A#;"(CW"7A>/Y8(.:VRF M!+"_J+?+>:\]@(4XL:,P3.#ZJX@C9?#4PW<@1$?3E&_ M<3:B0'V[;CL803/2;G!PN/V7#<">+44M-4T_-&7-!>8Z_J$I[G178XL+>CFK MDX1-.MY2=4&;"U++QHTD>^.#A33`H=3(I3!!J*`?XC*&N!N9X31Q*KBZ!1.( M'$1[O[.7\P!YTE[.DDR:139QFXSC%.(*R+4]L*!'F?G] M$N$,FM#;FD=T"WG$S1@P!_P)![+=30UD"X)DN219*LK5A[2Y"=F]GP4INY(] M4,+ZG+_8/%7+LIA%T4X3-3X0\H)$FGGTCM-`N9BO+&?^24,8:PWYP]>C:^\E4@&]/>TD]_K?F:9,5=B^DH088`;?T@QU`.I)X MV(&AES""PH@"L2%(`MX=8UA%E"C1YS9\A/83"3$_Q!I>P($%/IZ1[;E978BW M\BPB@Z$QI5$0/]H`V0)C//M&B_73L[0!#8YLP%E.`FPH%,[`UPLP,;@/@703 M*6EOHT2E/(1\202+(8RDQE<\%R=*8E(=6BB%2!OXW]<4W1/I$8;,##\CC)"\ M8THA=2J#C#`,UE"TJA!4VT#.,@WNI\`T_":&?0^C2=ADGY.<%RF8"83G[.>= M^LMN!T5S7:X`K3HO=['5-7'U0\:_\R/DP%G48I/[C9JB*J,PK]7B+`<%_4E" M/\`DV`T@-0?GJIV25%-CD=7)FN"0O0,EG5G;KY,X\W"0B-N.TA^+HBF8P'$4 M"`]2=AC/H.Y,3S6(MY!GG='@GR4YXP7'*8RT3$B]<$T3#%K;T4)V!8`3GM\A MBRW.#`PH[8`X'<9D8I0"L'>) M5\ZO14R:9U#!KA>L>6;$TE>L:6^RQ?ST0*_S"8,1^C2<)<1(MLF^V`M&,]D&8.FD_Q>H"'HK M0C@6$$S@Y$%?^D4:K3(DSB*"01!"*+BNV4+TT&VT@EDZDE.5/V)0I;[&IAA$F=.D6; MHN*E[N)'O;\'W<$QY8'FNH&1A5`D?"7^3M#.V8@0\[,(V!A1X",5Z,:(!P.P M9W2S(@P],-I,RWJ-"4"TZ#6AG1 M9+ME4R8.-SH*@J#A@6K5`,XW1N@*G&I_O2]T4>9.%,P,,Z$*KNDBZE:)?$9*GGHF@=V]),,PKY.%MC M.2Y.,;NM3>QT)`1Z:I.'0VE\%*#+H!1&9RL.:?I$YC1*^F:0!!ENI-"XCA)- M"/:`%'*N$8!P*R::(MHT#7)CND]4>9#40=@11%J[SJ2E//,_LTD.-2FD0Q,E MC6A$@P%%%HJ<[\VPL\M,=-XE&PL(<3"C(K4&0^OS:6:?.R\/TB@F,;CY"KU0 MWM:F#61`X30XY9(+VD#A@ M0P>PZIZ1?1SY`#[=BI3*T,+P1J"%R"U@`Q]R#*VL>F0L(&LSP<6X0,*`9Y(2 MZDP*:;J7@Z6$&0T,>DPNP;$&370[+A.,3^ M'$]2C!;PILG^&$F<($1MFX%D%R'C6-#:*ZZ+&HZR_T=DIAR7Z@2NIUZ'+'H! MB68=0(!N2I-:_0P;7*$0J+%K6&>I9DGM+&F_1+.D,X52F*V4PIY_`+O]8OMG M17':RYMA@+0,@&&%K@LM&CV7Y+0@>18&$B=;)JB.EER`J)PK\Z8V'@OR#1MV M4=3Z(@?9\$LF!@,P_@^Z(+P"YMA:5T0'&+Q^%J,.,KH+"\?HKE+J,=C7E-%1 MTM\`_PY6UFUX411]V/TFZ-%25@OMEH_Q16O^"\S,]@B`#^>%M#/]+`&Q6B)( MH@5[R#)B2Q/:_5"+):C/X0N`+SAP`!/@W%Y;^L#JHTO641YD+]$,;C=)6+J) MKY9PC(;+1^!4E?5)/AI756=O<*N1=CL^P"_85!(_ M)TPQDB++7JZ@@_T4-V78:6?'T`+K;A.MYJOH**K/F>)L[A@X7J1.^1S9[/Z( M">HE!M@8F>G].SG?[@,ZWWEW.>].G4=\U7TVXW7OX+.=L_($$ MU']PP]#\LOU2;[W[ZMDB:A=XS]1A6C9EQ/5N^/XC-ZK0?>+HS@='UX:N"LP) MF%8T2O.DS5JWXIK$;*\_"CX?!RRFO):2W45&XUX+,!2,TE>ZS'Z.>WFEW[R?.$&`SF9^;]*W/;2V=Y:`JGTVRWQ=C-.DB<5S+[#?OC_>9V/A6F M<:^R*Y[CUF:,AEN2^/.=!HJ[I7UA]^O_57VWNWLC',)HHGC\NF;__B#-O>T2 MR"::HU++]66]N]NNY+IU` MLX_0MS3&N&=4_H`Z7N_N=$J@XI6`[RS@O*^+ M0,HSN?$^VV@FMG5R8V/T^OE.;_UNZ45EN%8GX-WNJTK`VRS@E^M/'"KYKE"^ MO0U('&X@X&MCCT4?Q"V//XH8WW:_W)U?NAKLN"4UVJ^[>#WMNGVLF]-MQ<>* MCYO4;<7'%?.QC!/1B[Y6V-+D;^T+*NWZ3J^W]IAB^V+&=0MV#^1:AH6R2JZW M7MKN]:H]"ULHV%Y];V?]TS-//+GK032&93@"\;A1X`/U6W&RXF3%R2?'R7F3 MG-W/[H9>M-,Y+V+!KI)0,.-5-17[SMV<:C!?J81XLZ"()UT\]TI4<\6MT)[A M"NT/BZS<-*98H)Y+YR(>L\8*UNS*:I"Y\W3R!>J\6.Q`^%@T,*NJ4J>2R,(5 MIO#H)(_">ZY\6#!E,9_:PE14<`7+2OEB(!066NH+CR?:GD\AQG&D\,077P[@ ML:"R77UA)GC21Z&\0WYTAZ(31JCDGRO`7*P"P2_QH)L8^M-4`<2=K#-;%3H6 M"KA"%6^I@.L]<$@[L\74EB%B2WH4P2-.=B>BK3R%=0P!,)5C'-B2)JZR%4)2 MPB0JU'5FIC$68G,URR(/^4WU/$-W:(U4OCO0I5B"*SOP*"WOYBI889W7K'I& MC"6SJ/!7X6DV#O!0E8R)FUL?Y`];L-<5WB+:DC`MXT)"<:<$:5=2AH.D0S&0 M)JT30YM$QY$O`G=P%3.3J`%RBK%4F(JX-]IGSV5A\8A#%LY3<'5`TGDNY]ZWQR7:(LS&*-E/C*L3YQYI*Z+"$4=X'V`E.FU< M:4$2,K\D!J1$$0PL_JD$5D+%^Y#]VG[&++94EU8@'^!YD%<$34N_,2V,L>5X#4H.DC`UAC$^LI&>"-;=A./],*BJ&&4 MO>7JHF+M11K$>04?*H-.]6^`&*(UK]"FX^'SM%IMHY%?,*5CW6)?2K2"!X_B*8" M*_+:YV3TJ'0EEPKEEF3'9UT!XVH89R=BX/50<;201[8;"C@L-GY6C%TJ*HD, M9L58'^6*-&?URNYB,N8J\.Y5)N-.I2%%B=*48SQ,$-T>79R`1D'_Y()^-/07 M:%AIQGY&-9VE*`I4I^=,VL*S6.D-PYFL!F%5]BV?0+E'V;?=>Y9]V]F<2E\5 MNA6Z]]M54O)R&U>J-CUNN8TE=5.]OU[IWF6M;]41UF45'(1IA) M%31XL^.X1]LW?+>7*JHKJDM-]766[,%SU=ZJ;-M7H?%L7"/\#3=GZPGBJMBG M$OU#E*ULMZL/3[=8P-78?K*B+\O87F'BM;+@Y%NHJO#DL?2X5^^VR_`1?27A MRDE5HK_UA/K>3K>2\/9*N/R#^]KYE+(71]G."GD5'RL^5GS]D-_=J?=ZU5$MVR?8LDQG57*]Y8#M50>Q;J5@RS)@MSJ]V];J M>!4G*TY6G-Q63LZ;Y.R^JGWY@_71QRX7,RA1N9BO`K]^8T>V(!Z61OFBHC#" MHGCCK:\:0_V_#]E'/J5OVNOLW='I&R:UQB)R!9Z<&A[Z5+OI6TQUG9X?G7Y[ MP3Y%S7PD((!&>Z?.,MX>`0=]RT43`;B1%!=8*VX\CD+V#BM)_2]5DOKX_^Q= M:W/;-K/^*S@^R1EG!KJ0U#5I.Y/8;ILS<9.QW=/W_92!2%C"&XID>;&B_OJS M"_`F659DV;J01C^DLD0"V'UV%PL0^[!,[P>.?"XBV_7Q*W*%5#9A"H7PR)_- MZR;Y[?W[+_+"C[]>74?-)6>474LY8(Q2PE7#)`P'QQ4;I.VR4-P*9,&;\$6V M0?C5*883EH?CWY*TFS,R,-L4?HV0&%#Q3=I*S(4[D'I+M2YI)`LN+45)&69= MJ2;@BVGZ3NZ1G\3EZTM#C&@V?)ME='T3?R9),X,@9<+DWT44+_6YH9A4:6C" MO#&7.&9LD0$(88O`3D!E':K';6V['^$89 M:%R*KR@*IP'SYN1_F9>P<%ZTE_)K4#)AN.H@`JZSXXS%++TMCP+(\VF7.0X5 MZ-(:_)S@D"H>IEO7G\$O96K4C*+R>"E"LZ!P#I$1J2_2R(#*^(AUPAY(<06. M[`%$URE'V^G'J^LW6=S`=F]RTM@K/D[4J^4CQ7\IR2,=3L8):!#"+&I:$71& M)&!",E,"!G`5DDUZ8X&S*?P)RHWGY%3YE3L'Q:=\N6CIBN\S0\EL0UR'MG)Z M5M-08I4&\R:S&62C&W,/:7RAU07C0;)+.9DCU2MRWH*2/Q/E%F`4_I,D,[FD;0A%D7P"?O`'U);C'.3+W0IJ4,G[([GE*'L._%' M,'>F%RA*7LE4"\.QV,$B4]#M.6C\Q2=RCUW*C>N5BKG@OOD,^$+R-W.TKDXO">Z]-41,G1GI)XJ MT`CP,<6H67*UJ.#IQ0G>E[-R=L\2)W9Z#-\RY:'7"03258-8FE$]'A,( MI1A#T=NE#))`=.*[X"]1*7A($L-X?A#O_ZF51(TQ8\';:[!?*9`7%^GP%PAI MMN#1#;C]!]>WO_V"@_DI6X?*KV`U.AY#T/O#ARC::!17*.J(AZ_)>O[HP10; M^^&\R(;S_A`BC#E7_/;GD\]VW&@;#9REOUZRL&')S^;)+^G:^/SSV$9.&JW67]99JW5^"KK,;;4N_C@A M)Y,X#MZV6K/9K#FSFGXX;MUG'YLQ*4[FT[LG#S,FG%?=(LTR"9B M+Y-L5#4X/ST,6LWC"\L)?LC@`^^00TD.&7"?)EQ)%)DC(F5J*"1E\>TBFVIE M*%3[O>.E4.UORGIY[^E4UL#QL&96;+CK'G9MM(?M[O@A9_W8K^Z3?*X)Z,]' M>O9RB40/C/=J(M%]87X\9*4//+1Y"3QK5VR6;YUH5K7='"_ITZX^-E1+7,U^ M%0J"MLJD#AR7_O+#;]!@(]V$KFED.IK2IP'M]'2(JC'`?=HVJ@#PVB..EB";<(6/?=R+2(,)UDZG`!WI$>%$<)G5FL3T:H[=H>ZC9;&L,<(<:_2KP M+50Q`[L7P[[)=W#"ZMC/2=)U[-I=38))AYJ_M]8(=ZAI5GW]6/FRDWI6'VL] MZBIN7<6]ES6&2=M]/4_7$MC>H.J+B\I/SW6M&].:K%`%WA-?V%XWKQD__%#YKX.=JRN>GB;Y)0^%(YA'9DR6R4S!I,'$C6&_IRKQ$L]6 M!]CA=P9_NNX<5@DQ'X=9(0O'\UN4./R.NWZ`&J($^DENF1W+HC?\,_S&9=$= MMADQ+)0#3V2>^$>J48H]$_$$3^5/L52*3X,)BT24E07="NXZLEX&OK@3<>@3 M&/;8\Z-8V`H>5]R"%]F">S9ODL])F)7E,9>,DDAX'.N)Y/G54_&F")K8_`.# MSXOTXE",DJRDL.@8?#**U1:E&CCH6Q8;C1GL-:0N13&'.+_0%\!?,)H MG%+%F,Q\AW! MX?.7LZO6W_`/#(2-5;F@E]@N]V/AX.]XLI?':.4R@LCF1\+/8,YO@W`'Z(_F MN0%D3B*W:^+A+7,I,1@B6`;WQFRL[#^7%QM# MUW'"9*PZO&.VC;;TG%6+3_-AV2':>RCG'#F;I%5EX'&1BEK*\&7-\'GA.)1< M)%A."`'@?,F=/J$[76?N]-$#`\7R&-6:*E,=\7B&937K;B7@QJKXQ@&["J>@ M.D"`H?4D@8^EL[Z3V&J/7PIB9S&7JHAPFX02XH6>P0K*G68#D>+A"'*I1AQU M4.IOS'T(7<$$+#.$V1PC6\3#N[3Z&70+)B`-#ST5?A4CXP,0Y/GP1>4?)X(GTKA<0SH"A@B-X\]:8S,I9?%.?*P MOI_$$1:8PIWO0:\0@@3+,*?D_6T(3I%W>BDG",@U[IFMD_))0-K?0=)/(SB"F*V1\FOK@\3)GM' M/OF>@U]<>&,71@A?)/8W[LV8Z\#0?P-+9][\GTC MC#O@:I$,C>Y8JXPTFK&+/28]E, MR;H7?2$M<[SO$03`DW$P#.3 MK%YS\7:Z0(D`YIS(2OI79EO6B9-7O4Y?Y6VJ&-X%':`)^QA:6!3YMI"9L-2+ M%#A5U:)^5'POLL20NRP5&+3M^G..7!/HLK**]`;R6_B=DE<&[;<[,K3B?GK: M;U'2F@\8$EQ;P9MA+[TOC%2X`0@\2UC=-\A[6H6HEK88K12\)?']`4C:Y/@@@!GP7>#@JV7VL7T*E:U94`B2,&*E#;.3CJSSO-K8V&:?;Y-R MC3>L*0+=UAFR#9PRU8ZD-D%Z$:R$$E,5I>4\$2$_B=P5P=K6J#*5K7*/[UA+ M6[N#)Y:V;EH:N^>+]'#U<*LTW*W.ANJZUZ<4GV(^M>9IQ_-5N99RMD<^7=%` M/X?^LVTS#?8+`!O7!(4HZ>)`(W$(MW/%5'AJ+^O4>"Q9F\;@.3`HSGP>0O,; M'LK9&\-""9;V(4_B%O#(+9E+M4EPL6Z38!V&FY_6.O`)Y%SNDNDL&M%C)-PJ M93ZP!O[@L=J*^I^,3=!\$J![B(Y[.[>XW4U::BVUEKIR4J\+WL]>4F/MK*2F M>,)PY%%\6PD/77]A#FBOJU^/6#]@>W1HZH*I^N%J&'30J\)K]#2PVVA4K5@> M6KYIQ.N$>*=/.QVC`L#N<"=@9ZFC?%]-(SVJ4M/D\8F;J,^81=*^507>,PWP MMJ%*@UM?<"V]4*@SO*<6;?<.C_`;#;%>.VR58E:'`JBH#A">[4\Y.37?Z-QS MQQLB;3KH6!4P<8WPM@A3JZ]7%S4&&):/AM[2K#'`IT;[\!2<.@'=88CNT(%9 MA<>(53S4])OO._(ES*?R\!K)SJSIU'+WB<>@"OOS&N`7NV[6T&^;.)*Y_Z8D0&IZ&^66>+Q+ M`LVH<80W::FUU)66NHH;.YKP2YNVEEI+_>*EWFO2K@F_MI;PT*0C9I=VS2KL M`&A@'TOX90VZ&M?:X3JD1D<_6JD?KOJHQTM#O&/0=G=8`6!WN!&@^;X.YI+/ M>L:XT]6Y1HT!U@?(:PRNT=:^6V-X3TW:[1W>@?4Y#KUVJ'WAVSV^+TN?)M[Y M?LB@K6M@:@QP]_!G$#6ZNW-?\_"IB89W=VN+@>;4J#.\;3KL50'A*IYE*GB^ MKGD0\^F(A\1JJZ.I.JW6X_-:;QQA!^NQ?=-&+_42991 M;H?'NR#0E!I'>).66DM=::FKN+6C&;^T:6NIM=0O7NJ]INR:\6MK"0]-.]+% MK7B]C5<_8`V3=LPJ\,EH8!]]7KECZF*$^@&KCWN\-,0'?=JO1+GZ#K<"-.?7 MP5SR.=GKZ+!W^">%]8M0QP.P!K>^X/9Z^JA.C>$][=+>$;!ZZW,<>NU0^P*X M>YQ?^@W"N[9]8TC;[<.'-QW==K?E12VS"LMD#?"6`[%H1WMPG0$^-8S#;UGK M!'2'(;I#>U;MN+_T.>*]G2,^UHP>;QSAAPU/#>OW!.MC.5IJ+?5+E;H>^SCZ M'+$V=BVUEOK%2UW%DQ_ZU/#*'I_S-,"`&GV]85<_8`V36D=0\J^!?79@^W1@ MZ5,>]0.V^D_^->*/9,\:4,NL^E9[=6K0]#GB/=IVE[:/X.V4]8M91P.P/L91 M8W`M0Z\):PSO:9=:@\,CK(]QZ-7$04K5])N":V3IQD"_TZW>"`_:>B518WC[ M[2KL@6AXMXW/O9Z&M[[PFFW:[E;!@9?SR?SO_VHT\"`HN6'XHK,/OC,GC<;2 M'?C3HCS!PA!Q*&][P?=W:9H)>>C;=O&GDA"_6378Q7Q0]I4U/O)#AX<-VW== M%D3\;?8AS5VE`M\23&I/B+KVYY/V";&YZP;,<2`3S?^.`F9G?\^$$T_`BMOM MU\O;M?=SZ_3BSNN3A30[LR'9^=.6HZM>U+'"?LH=WLOXM^[]PA53X4'6[GL1 ML>$?$<7$O\67WQ7;Q20.F1@/XE;3JYMP3V; MX_K,31RX^)79M@@#]W_5Z_01=]N/XHB$W&4Q=TCL2YOP7>%($\$KX@DGETQX MG/AJO8>6`^;BRU]NN.?Q*.*`Q=*N`!`FL*XXD"#N9WQ]VYMK]M[6_5:GQO]O=G\[I)S@4;>V!APHZD%5PD M(1@1\Q9^2(V3O+)Z766;@WYWT08H7`1`Q),?6-5#Q0UE`Y?G8^7=,%U]X[A_ M(;7A<@8X1Q,1P-5^.&:>^$0A($?\8B"C0-DS'47FV%3[`\@2^04XW'(,P??LPAJ2JN^,!A#&NNR;K]F+^!]KU\R]>*;E%-&*.N M^.W/)Y_MN-$V&FCA7\'R&Y;\;)[\DB9ZYY_/;O[]Y8),XJE+OOSYX=/',W+2 M:+7^LLY:K?.;<_*OWV\N/Q&CV2;28`2JGKFMUL4?)^1D$L?!VU9K-ILU9U83 M/*)U<]7ZCFT9>'/ZL1&7[FPZL7.RG$^NTT"7-,@CI%]J^>7%=+QQA!^Z36FY MH]P[#A/E\_'@AP0_%"@2!:,<4)(/35Y=J5CZGD3)%-J<8S;D)Q`B[;\3$:K@ MN/C&:+AR]!^8M'">@2@'L4--(11^Q[L?2'AD`,U?Z%?Z/7VS'Q$0J;.XZ[K^ M+'J[57PTGW')MNPGRWZ4NL+0?+W@;ELX:VJK-L[UQ70D6['UPV+-3'HP/%ZB2YJ'-8/?0C^*U@`^"DGK M>7HZ8V$XA\1GEYWE&I?M_Q]S$_XR@\N!K>J];2?31.XF[<6VWI>6$3\&7..M MHXB.(L=O52\QBFSX2'K5&GYYG;_JL765>#HNF9?<,CM.GY1Q>^+!P,<"]\QM M/^0D"'TGL6/UG`*W5H@K/![=5VTM3E<>NC3-,&BOIP]5U@_8`1U:^CQ6_7!% MAS4UL/4#=D"[G6X%<-UJ.^?`2<=-R!R.9QX@R7`%I+U1>@XB@#34B^N:7!S- MV=$.'0PT1TF-`39HMWOX.D,-\.X*A6G7T@#7&&"#6E852OW7I1_5V04Y2R+0 M%0\A&XG2K8XH"0)W3M@XY/(LH4Y*=FWQR)Q6A8Q;([QMP2%M=_12N<8`@PN; ME2#6T@AO.9`>+"PJGY:L.J[_<&I2'O#>J(3OYT'ITT!YM'CUH\!U)V6/IUNM M1ZW'8^I6ZW''>GS2!O5VR!S9['WH1QGF@`[T"ZIK"*S1I]V.!K9^P)I]:@WT M4KE^P!H]VK&&%0"VU@LH"S(>QT_P_-Y>,ZUGZE=K4FM2:_+%:7(Y).=_/Y%( M:]<$(!,D]H@39.<8CT,^9C%?*$DG_'N`1X`DDT<\X1%?4UDE$'M M7G9URL&R`?>**47'^['^;IG61;9K('M^]A&NRCO9D-[%?*#Y)D$M\`@4)4E& MGJ`(_(TS>Y(1(MV*R`;5SCD+(]2%GXPGV9):DRB! M!J9AO$,-&$:7EGZW%G\WJ3$-3OGWWKW^^X94:%F< MA4N&9F<-/TO!HK(!H<<3653>*^H:/$3_Q7>%/7]+[L2=+UE0VI9E?/6@$?,K MRR_[&LC+ODK/-);Y5Z[X'?<2?L5M?^Q)2A/5:@W95YZHN1)MRP^5=@2D+4N; M7^7Y9E/*EOR>[5)_-RW$.66*E&N4N\V/5B3E@>R(N*483?Y!X(<46E+"5D:& MU'@B_(&+.PEH.4+(-L5BZRL"Q@\FV`TI7WJK)L]WI'R"I?/Z:O.(:9+S?R#Y%EP8THN-IMP+ROAP>N15"S`"0AT%XL8M#6!B37`N452 MDN&,,DKF/&SFO613X#T:M7LD7MA!R*$K[""6-SDXQ\$D@Z-14U]P%5& MOX=7K6$O>`0KV@_3RV4/>9?&T_(E3_.:LBDCF&NM."HX*D>)Y[B@]\R!PJ5V M[L8N,*]"X'.EYC_> M$IC*\5$3^&02R]TTFE/P@<_YPDZI_]#*]Z_<;?4JM8G"0E)VQ^7HI?QE?:U2 MTK*"2G&]%,WS();=HD)[DZS6IZ)1S918#*$()6F[0M%)9M$9/"$=NUR&V(H+ M,0MP>0:I%G,FCN)#D^+!`MO=5#E55,R'GIG)5-E./->[ MB9UK.3M[/TU1(B1Q0I$:DHJM^^NW&R`IZAF]*(I03]7,2!8)-/H`C8-&HY', M:3S))CSV3ODJ/F#M?B^"LK+)Y5#@$0,R`;4H'EC,[0?D%TXRR?$71#F-O2'X'N@4()LV!(OM@`5C-J]6C(2?2+E)C>,1SPL['+DL9<5H M;$:PXH4^+IA*BJEHC9*!8?FB]BU0G M>5.(Q)0Q=W2L:/*4+'(731A+!IIWX#-GSU/Y;)\;7!@\;%X`%!/H:9)ZVA'V M('[AQ?+X4($ROXLF@S!6DOP\S5*-ZV?,\BHP"LV$UE$SY'"UU^O.P>[Y!S#T$1 M([3*^!$9;;(,BL=T1R38A$4=T`[7#Y-SFHYH>3K_S"YR^".9Y=!+X$2LXO=Z MG%D$?/+=3#HL*$F8/61`<7!%Q;LU&%K;FJ3V66_\DK"8<03++P]G(37&XX?# M7K``]-^B+S9U&O"DT+#XC6`,@A$1(,1$J*7Q"F:+<*!<6$..T1[&+E4T+6#5 MNY'3X4GG82F7S)\QAJ*,[@!Z(6H+U&#U+:16HGND*N#6!@Q7!^PJ#'C%X0OJ M%(5DN3VJ!W MRL=IBOX>2`EX_#VV@FC>-9WX@0/0VM('#!55-^U?,'!@@L)9W!V0A]O]FV0L'0C`#(/(:87$6 M<-"L0Q'0-YTHL?JI-.BC7G'OP(*+^Z?.SS4.[@,YKW-Q\!I)Z?C.^ULPI0&# M@1("];CG=_U]!K-$SO'ENE,JRA9J(_=XUCW>*9%[?`9?Y3Z^`Q,A?BN_.QS] MG=T9!<27@((]1%LI0>%1;!B#CSHA$`G8`IG`%7,8;H30<1=*UU- MH35/2$A<#ICI.NGBI)>V.W.7#O*4I/6X MR@OY4IY[>RI`[&!Z[7(WM1)PVLGI$Z0/O);@)8"R=N"-:2N$-&F>,=\A>AS\D+!/RS0`'H^IA.U:!],]\C% M0G^ZNEK1,\1=)G&[N5Y%PY$&LR"RT.6R7.F-H!37P*8"049L M-*V!JMP`;7;"`6_Z",R[G5YL]'9FI(2E6\E ML]BNX^IQYKW8[0(K[9$U$0MZSE=P.6ZS'@MP@=IA76L<,B25"2?4*D'$C)@MGE\N9O\U#N.;U^)X1.[&[@E&$'L$L*2` M1>/``VH834;HP(I]/7X7]2TNF8\C#YU`3,JSKHLPV8I)W&*9&+UT9VZ$K@;N M,,G\FG%GA5,EGB[%_$-L=,9FGK=M["4LB(/BB]DEC!F9!4A[K.=$"_`CB-T,42^%9W\%ZY=-Y./506/!ZPBNM\9^ZD`IS*JZ`/+%M> M%QV.P.J\7S@ZE\[<^\S"T#^Q>1U%@=,91[%_+?XI%!#%PB-?Q>\N>O#"*';) M ML?M>[`'$UF&3DT)XH?C'U".85)]$T(30T?&>3.Z;Q7UIGM>7^V*'H!?<3/+\ M]*UX/PE]UGP03PDP#Q])KM[C+<<T9JOUW'`;>A>L?FK5RL=H2XBVVN;"^1GK#.3`/=;,NS9Q3P M/M5P`.0J5I'U8@4V[N/;?%,#F)[K3QCN8(O?^63'MWHL)T#<@(<0P'02"6X2!S6D;IX-IHH-[4%N,TV$1Q-&MDYP-6(@\%XLH9+_^0 M03CG+96,(=JD@^5FAFJYFJ'ZS+XN'M_PHFF)7P/?\W$I.21;M%J%R?;N5MHC M@Y0U2+T2&20!\TRGF0%:_JW>>T_Y8DWB`[9WU^T;Q0G#\>Q`:F/T%R>(WT:< M/%Y>M[^]51[\3*0]%E#1JJJ2ZO8:-&@++0)SO>X.>`@6,,$A\-`[I*O\BC+E M2]9W!/9V>I)4>6+\,N[D#(DX,/7[]?57_N#]W5,[&^P_Q8>W`V3D+5PFIF(- MQ:%C?@63:P5.SV%B7WHX)XX]%2?(B@,$.J[F5FD:FIK9IN7G`'@S9]Y`?B]* MYS[**6$7_LX@J4H4@4'.\8YYQQ]'V>:HRL#!!C.+`<]TH62K%K\TXD;M9 M!YH`79QI2[UG*D89#Y0>'@U79OSNB?_S=/W/B5'X")810Y1CR\"##=%G"=-Q M>G2B'2\$+^^?VF\3NX'E/J<[$D^L/W;C6`CN7(V/#"K],6@08S01^S@@%R,N ML8\!!O`4>C+C@_KP%90;391+,:YXZ'R\&8,]73B3,['_3PS*2GW_AIZ<\DR% M>9OT&5SR3@/R9SH/>E+Y5"XR`720;'A\8\/CYTIZZ(]>U:'FNFS2_YSL%E-R M^#`^O0)]",,@62O MJ<,FOF>+86U6>I"C^)$2!T)L1=5R MH_;U7*E]8Y[:N]!34J-/;'Z%UC)L?JW"B,!G"7R_7`1^%EGY&?MMS,""A:9S M"]W!3?_$7RRF%PCLK&A2=PA]TWC\2D6S!PX05(7K8_.WVA`YV;F&S\Q\SRQ#<\:M;S8Y;EI MVMT!L\^RMB.KC)4IHWS=35\9!O*6FEAKV>5,\;ZIC>]LRWLQ8]!WF@]@4 MQK=0KU#(ZIN1EV1SCF6KM][LENHM*<#<\/TC/T3BGKFX\Y/PVM3F`:P:D@O? M);FZOK[,:.S`%^:NB'_FV22^\'1[6Y([4NPZQ;:=UZ+5NM60D43MGU9DC*2^ M+;.23["GYXZM,8_M'`^-EYHK;AS9NP\@'S_/056\XG52//7XLU)\<3U^I?-O M-A/XLE7Z_$I^6;;P,MW<^Y#QURVJ2XH;>HN^LZ2EU@VZBT8^7!NJ0;>"28BK M7E<-K4K`R@>LJ1K-,MR0OM/2MV`B<;DN&*S^`ZT;Q%^\2P#D"W"A^X4#XYHBO>0(+APT`7LL]RGYU]HK]M+SOUCU, MM:1'TN,I54MZS%F/971$WR[)@"WIXJ_P#15-K9IFX9Q"/LY8-+!-P+4,&V6$ MZ]9;VZ9),0L2`FNJS6KQ[IDS7]R9P,;P$C:7'9<%'JA>TB1IDC1Y=IJ<-\GI M]]EHZ&61SM-D"4HV[^*6Y[;7G-_?[H3]/N?.C=7'])]8B%=G8AK;I0DES_6H MOK'TJ/[&VI+VN'Y]S^/ZU=,YH4WBDKC[>0-+?DQJX;3M<8])K;A=F#>CDS;H M-)0F.Q9K+G(O#(]S')(%GUQ,TIJOP;P3*%>'J2S#F\YSS!<,]B/>^DF:IV%& M8,L[S#9T@)S#T0J98_8")Y)&+&J1]]$/LWNBJ;I3A M6``!NXM&FX9N9+6PG3X(\3(A#D.YT2P^S):`I:&\EZ]@P%!E'RZ:&[JRI\]/ M2655KG=W\K44'0R)JRC?4P:XDLKTX-/F<4?;[]WM)6HUM;K4K5YGR0Z^5C7S MLFW3C>83-V?%D#CB/@3](=*-:!H%#$L,,(WMLX6^+&,[QX57;N3DFQ<0/3G> MX0=#*\/A!T*8)BF"?FN'>K-J$,+R(ES^P;W6GU+V0VUR9C8@/9(>28_RZ?&H MKNW_GDG M:U8#TB1IDC0IJR;G37+Z_0`Y2S9.8+%OWA)CK[PEYESRD\6&W'L_0%X_F-SR M.YFBV:PKYY*L)-'3TF0EZU6T3X:21OUT,Y0T-DTJL4#^D@).)RE%R<1=QR5/ M8@TAW^'2K>ZT/]R9XO/-TU$PWLOS=!P+\]/)!;*"$YW#,>8GZT496M#U',NE M0\OY>&\::HV\&`V4K?]^U0J2B.ZXZ'3I]Y>,]*&`5CF9/$G$RG M-U6M1_][K^<'0PK"QFTG\X]D% MN577!;EMI;%]8MYT33O=H+=:DZ[E(G%)W*+%WX",UON%P_6NQU!A:M2!_]%)Y!P)CR!=X;A*@0 M6-'N<+?IYGZ<@O6T)J0GS+$Q<-M5K52P!LCIZ`W*CC/7H#*Z&(,Y"4/.[I1#T@ MBU0;9AE.1!+`NYHJ`E=><$U:*,@,[Z6I:O7B$7Y+$-/:82>*69[#08\C%E@8 M[*HX7M$O<,V>'B*8VJV8)NC@AO"O"JMF@U87$`,/R42>7IL0`7^I: M\8?SB8#F:**K:M,HPS9B&8.:?O=]^\5Q7>62!Z\I2S#/YY`OAL MU\T$_:Z<4U<;M>))"2%,@YN@/_C@-E7=+(-/2!*W)R8Q5!POLKR^@Z=)K#!D M4:C"\Q&1UJ,[4VJM,G1]`ICF-8)^.T&::J,47A8"F,8V0;]U8+=IE&$7I(PN M5'Y..Z:EQ$B//6MIJE$G/ZK$".L-56O1%KW$"+?J:E6C,2PQPI=F3:UIQ1,0 MVJ;/T4[7FJI1*\,U/EN1S`%#U7RX:"XK?$G3IL]/,]94Z5VYG-+X8H=S_TV3 M`*V]1/>DE@244>,$7Z)64ZM+W>HR.G8HX1=U;6HUM?KL6WU4TDX)OW9N8=%) M1XR:6C/*X`$@8+=-^&4V:X2K=+BV5+U*6RORX4JA'N>&>%57M5K9;T$\5>9( M^;Z.22+5:HVXAL0`4P"YQ.#J&HU=B>&]--1:O?@!3'$'-#4Z`R,QP+7B8Q`)W?R&KU$\-2%X\UM;-"FGALSP:FJK7@:$RQC+-,WS MU6:CB`T[+%!,382F$JW,NV=3KB^Y`2[_FIF@WW6[0E<;E"):9H1I<)\M])CK MJQ07F$CB\ER;ZXN(:P'$M:Z5H?L3P#2W$?3;[G68Q%ME!IC&]ME"CZ[4:ADV M,LOH2IW-]T6L].B]NV&J3=K(E1EA'?70=^5PSF-+W;P0]MYW23CEXADZ:3]\'07 M!)12XP1?HE93JTO=ZC*Z=BCC%W5M:C6U^NQ;?53*3AF_=FYAT6E':NB*)S>> M?,#JAEHURI!/AH#=.EZY:M!A!/F`I7"/NF M=+F_*([X:''$I\KH\<4.?M@P:ICN"::P'&HUM?I<6RV''X?BB*FS4ZNIU6?? MZC)&?E#4\-(:#QD-T%3U!CGLY`-6-U3S!([\$[`'![:A-DV*\I`/V/+O_!/B M6V;/:JJF4797>WG.H%$<\1'[=DW53N!V2OELULD`3&$<$H-KZK0FE!C>RYIJ M-HM'F,(X:#51R%$UNBE8HIZN-^E.-[D1;FJTDI`8WH96!A\(P;NK?:[7"5YY MX34T5:N580#/\\GT^W]4*A@(JCQ;>-'9C6]/E$IE[@W\*6[/KU?CL-*WK-'[ M=G?`[+'+'GMMX51\8B,_0/IW[_7\8`A,T/=N)O&/ST`V;UR_^_TW+/?7I%;^ M)ZB[WV>V\N!'3,CQ7OGA_/`KF+U6,TW]3P]^J?[)Y=`KE6D1-PQ8[3:%U.8* M66S,G>,Y$?OL_&#V?7H!W#6_9.-F\L7ZRP]N72L,T_8H75`V?'EBO0\7C]VH MHNE8I?[G%RNHF/RS>`\L+'=2AY5Y=?7JX4"X&431Z?W7U\O+R[L5\YP?] MJ^>GJU7XX^5*//F.SNR+^8!W4MS2D797VES`O&2E2YS,?:Z"SWHPX5V MP;^/+-M.OK\X=C3X<-$RWEPH'3^P6<#_'(\5\9=*UW==:Q2R]\F'>)W#!]M[ M!1=`Z?CO,O2)7ZS0C1@0_V"6/:^_)2NP6+:Z]F;9>-S`),4%U#9\_\@/D;AG M+NY.[HAC$HB#%3L]`5*?-Q1SID:\\%X?O2JA[SJV\I\:_V?7J5Q/7^S@AQVR MN9\(F9,/B_1RK0P>VL_/R>2JN',#WP`_#-8!W`N7J,#7=6D$P`>*3 M9V6IQGGY_VNY8W:>QJ7@7G7=[8Z'8]>*F'V4OG4]Q&7:O_GZ[.>`$]YD1=UBH0A<- MF#(*?'OS^UQ5 MFTTZY2@QP+I:JQ4?J4P`YW?40*V9!+#$`.NJ:9;AL-`Z^E$>+\CM.`1=L0#8 M2!B[.L+Q:.1.%*L?,#8D4G*$'H^Y%\K`N`GA74.65:U*2V6)`88A;)3B:#XA MO*,@=5A8E)Z69*O#8G%O;34UR0I\M&1DBSPHW@T$HK1J*W"VGIW(R1&J)3V2 M'D^I6M)CSGKQ M=SZ-/W^0WF;.^^LA\VS<8[MSK?YFY^)[EANR7Z\6WIX6>CL.`ORC$W8M]U_, M"D#0CQ:(ME'YE8K6JIB:J&%54=/*/OK=\3!]Y"L+'-^^@[^%F]7V3T-4M+*8 M536A,%O4@_]=5E-:S&(]0HBM=(?_K6@F_&&VKIFB%FMZGHPVK$#7*O^<+1K? MG9;XR8N<:'(+?P\L]]ZSV>O_L,EF1>.H;;2J>B/6T]*B%FKRAT/?:T>W^:VO4HX)4J8QA[_'?Q]H5BLZXSA![^ MX>+^X>[BMZINU!I5+G4W%`<+Z8R\*OUH3M##QH%VC_S8;H1`9_7]K?\PJOV)>_%:K59O0)Z8V M\FRF'1W& M[1X"?7:LCN,ZD7,P!57K+6.90(LU[2W09AJJMEKZC@(E)\0^LE$`9?+#6_#9 M9?CAVK.SA[J^!OZ(!='D*P@8P6^?_AX[H^$!%&J:K88YWX"#2';L]FZ&EUG7 M%P=\ONU]C`9@T_TAE#U@7@AT4`R?SWX8/K#HL0?C:.]Q45T8I]M4GY/L&YK@ M1NV`LMMVG&WIJ^6`G;JU1DYDN9F9?5]5XW#'?[,2_[32PPFYJ>'6:Z:^IY!_ MC<.(1^D]^RM>YBRI8X7,1I``(3Y$GAB,B?]O[\IZ(\>-\%\Q%LCC;"129Y`$ M\#4+(^NU87NPR%-#T\UV*RM+C@Z/O;\^I*2VU934HHJE/F;RY/&X6_55J8HL M%NO(^-'GGJ4OX9Q5/NH=FR>/U;1GUV67E,.6810EWX1R?T[2"W[,SY=%M/;`^#=9^(+H M=E+9;,<0GP2WHH\A>\L:N!L[V2#]?99`,#VM3[G(>-_4J+O$\MQ\>A_$<'[ MQ>R>*QK+1@O#I9ZM+PQ%9]_VB.VA$<-33+L4`18LN&*ZAN_@X1BOF(XE.T4Z M]/44TS.(HPH&R>_V#6IW+5#='JH:937+\$GWTKB%\F])/$N94<"C(U,1&' M$@)%=AYD*VV_PO2L30#BJ6/H*&X3E!B^`AW.M?@A`ILO0208/\W7S>O:@8DN MAHT!Q70]MPUDD"PJ4K73+/'HWI&JVI=#G`-!.BO#MMQ[>&%U)$EMFS:DY7)O M6C&T8EB4N@>"].!D747]KN)YRH*,7;#J)T)DZ9,O>Y-C`"!!!X6=7"E\H8$[ M>7H*J]WK>R/HR?J==X$0J$-:$J1;UZP9K^3L$J:?=A MBU4)+)I8?TMN@[1:J?7,K\39;Q8`.EODT4^GBM"=%ODJ2<,_)9D/L=&3:.6V M]YI^@@C(E`*/Z,BNLJS`D9=E$NJ:9!NJBI@F(G4YE:ER9?8>%!&&B6S36PS3 MZ'J^G'>PSCG@OT6%."+>BONC)#[-\S3\6I19N`^).&!SVFD21>4`KIQQ"8V^ M^ND\P7E2G@^"_-Z-A@^BLHJIVJ/E^ MA*/JW[3/=9849IM8!''&%]NY^/:52(U[Y)_!"1A2SY/.V/VT$$"IB=>A#A13 MQF7^2Y(LLOLD@IQFVJ$ISY'?]`8-=0#0M=BT38/@0``MAI028DTL@B%[[W#)=P^Y#UDD0"YZB7?+CBA:\ MCT1P#+]=C@`VGZ](&>8NEHEB:H37P8_&L:IUZP0#83O2O5,?+0"B7B_RCN5! M&//_6B<(J;F00*QR%M)9D(5S_9@E*4-K]`--)YVQ4(`QR1*,Z2&#@<0<*['X MNQ*+`ABB]XXN1+X;1I"[D@SI!U-3&@]G*J4!`YI$&+MC9572!&6- M1(IJ#5)$`ZA8@N!:5`?@EE8(C7*O9CJ^MH/JR-E/XS%,S\-LW21]]JMHDC[C MFCB[+YNDST[?FZ0K>2Z.;;N'S^[&9+S90V,RWNP\2=GLMAZ,5PKBG$41ETO, M%#,;;DIF;ZLI/8I%6_1PW[5JX*1,"3UP'O#,TS6DN,=! MLCNI>?KT""2`8IZVE(T_):>-+]61LRFJ^,8A0$,/C4P[AKJJ30@?ITCQT&0_ M5,YO[00^3E:Z6R7I*Z'MN-;1QX>WPYB$2'GL.^=ERNW#-.4$YYVSA[$W4)LJ M[PVH7"BF-GN>H^R638(/TR"HJ7P@F(:7B0W"4=ZDIV$/PR`LS[-TN"BX<%G' M1G+'@8EI9JGHP[CNQX>P.YNR3HT"H`B^[!W():"/UY=NR`=)CD&8%"@2=(]ET3'@/R6H-Q%TA$0OR6;`'_A MQB3:/MW$%V'VG&1A5?Z/UKCDTZ9SL94<%!G,@L&X6,S2(!+]RQ9/?%$5/1Y% M4P7,8Z)E2_"VTX0#A)X$;4]J@S490F`+*\.U]BS!H9PW2TN"2;+X%D:1?GVC M*>UDZR=#Z8VOXR>F?`NBC4&OEM^DGHF"1_%P0$V*PS^\EP)_!U*>EC:&W;P# MX;IR=Q\GR\_R6POOQ_/5"$,75&+[TD73:-*@E=*V+(].Q/*0WONNU,NEE_1' M>\JJ49&HFBSXV>_F671\%JU3SMB2G_P:#72OPSA)P_QMG6$MF@YL/$5<2^=O MURQ?B?+0]SI?C!QBPS(WW^4.\1^&X,"YSZ;<1_:'$QWL+&7YIO=CRPV<:VZY M4O/K/8MNBOQUM\I?EWD0]76W?*@6#,AU M,_O".5Y5/)?L5\N1CE+\:*&O\B]\MTK2-W&+D*W8HBS$4E#RJR@JGL)'OE+- MKLJ:/O5[)NY#^Q+L+A!(0/\5UM=%5>,?)1.TY)OA*1"^*X&&**GAR\[AA$`A MHB2^)R]G(Q!R!=:NBR6.UZ-N_.D0NHJE:$2.5"K0O0N^7?.E(`WY8W09YXM< MCQ(WJ6@!49.$:Q/9WU$'\GN2_E%6"L^9?OJ*:Y@]2#;(Z$%1$XIGM9Q`-2C5 M^:)R&1N'DG79%4:PK*VV`T3U4((C:_(F/C%.Z(7%80AS2!_U8/X:Q..:^?3T M]=Q`(1XZAHRJYRH%H#O(?%1G<([+$L95$BU8FE6G?6U.VYW1ATAB`01WR`8# M1"KY,?DN8O4AZJRAP:_J,1WYT#.$092;!]F*K^;":A9G;U\RD:;#?1].FWOE MI_.T?-JT2&.#K"[ MQJY>M^9=BR+N##+83*15I2HR`$5S(-KP%G)ZI M^%[?W@Z%"DR'<>ANUA:\L5ZFB;S&]"(&VPBA!/GM]F(<;2/4,KP=8=/<37P# M&RG<\?.P7V@_%#Q#P78;MF"&#\>C+K)KN`7E^'1OU]S5=J=M+H9GC=W]Q+TS M]M@Y0J338A<1+1RJ<]4,$(Z.AM6?DY2%CW$5D9Z_/:1!G`5ET^73>%'^%I5V M^3&[O,I[?`A>)QM'Y#E>F[U=8#\$D8%/!9Z4#/9#20T6SYU+%SHTKV* M;K#C,AS>;?!6YHG?++LZ[F-D7-B6=(>YG208'M*0!`BZA^1T_M\B%!5_FY43 M.#TAN^#UDM1!"$U-M5$AWHJ06IJ_W49!+%)%16+@\Y,<&@'V5)?#(^K445`# MTW^DQS+]%%5M4NJ#5#=)33%+M36P=#M)''CJ@T+1X=4S3#6T8HU4 MX56-)+9%+%N)33(+58>$XCA43N(Y"!?UYHV4!>W(5:Z=5+2`*+K,OI3[J@0D MF3.V*,OF[X.(W2SK?H[8<#H5)."X+%T\T).&+S<#WD*WVR%!Z1_M&+;L%F^E MAX--L6\;<:?`AE#"2AQ;&LVRC1H&+M4;2T<^02CCNF-S%KZ(R;F8,RDM3RI> M["2CA411-&XUKV,DDHP%Z5R,5[I@+RQ*2M'A!9(L1TH6WTH0B@UYBORE?\GMEU7R4'][$I;GHITH.Q/7Z3RB=A'+PJPS1\[XZ.MWC3D M[?;86-;L"6?91R&`R:MN;(<<\_JO4:$@QQV.B^W1%M]V7H^+83U[MWSG*-[W M#LJ'J''THOB^;1ZST(F28V=9E3I3233T M`6B4]!$J]0C'!S?>D77+\1V3@M+<>CR.$0%XX,2TI31T?E&9$ MC!LCTCL%UQFXEH4DI"F<2$<>?CH%NO$;H2F/6)X"EN9ZY3FC=(M%D>CU%R\X M^3]8HQ\71M*9:4A5#_WD0+#`HR5MJ5D],B[@-%UJ^7N1UM"4&#GG0!F72*H] M"S*V$&ES_._E&1HGFU%:'CHIC48#+%Z0MQM5,.N\Y>'D@*I\9%:F"+>7@79. M=^61$NJV@=5$(7":69`0./+"U`^GU=/Y*JZ'A]R*F<-)?)KG:?BUR$46TT,B M;M4YZ#0I]7+=(EP[3X1OT[*>H0#;#[.8!:"6O%(=M5P6BW(64P M.P^>PYS_KIH#(K6Z.6IQ@)7B>Q$`+*&ZG5]SC$)0;>IEN%);TF-F%G-EM-WO M1PGT5T;3EB:0'[4X?M254;/4I)W5-YD0*F?RHDC%D\JN*963>9[$+YP6?_#- M4IROU:M]1ONYI,VI,JH1''TDFI8?._T6I`M^NK]9?D[2)0OS(E7KI`YCDJHS MJ0)T!-_E'V^>RPNERU>6SL.,*8V:`K[-CN5K%#0EULJJSV'.8(TGC`[;&P,! MDX/^YC1Z.PTRD[^S\''%-?:4FV?PR'XK!(*+,"J$%I?O^J;(LSR(Q8KUT;!I M;&2C6^4GJQ=\20:HW0_ M!L>$+).:_C`O_3#P>-`P&LZ%Y1T&%U`SL4Q;ZKAU>"]"A0N'*)B&)A>M;YT% M63A',@C#D?J_C`*!A5_'&`Q'&GJT%P[@AF"H&<*>7H`2!YZ2$6SCX"5\2?YV M.I^GW#&[8U_%#:=NE-XRZR[H'<\&$%6]/J\/!@-$W[W:\R0KRU[%.>@A.1-= M_$09(/].&75Z2/A9,$NB<-&^E(+4T=631K1`-/EX?$S9(__,M3C^;WQ*/'/] MG/M0X(SCI.`_A2MPL^QG"]QPU:W[5F`B:_+Z)"(0?Y;_S5?TNCG/QSAT\5B4 M451V@PL5FEH804='6N\9((SGJR!^Y"K&C8-+/<]N@S<1S*EM93WTZS1>5'&T MA^"5K3^#(-U/A-9-^73!3,`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`5!+`P04````"``&4JI`("?A M*+`-``#&K0``%0`<`'9I=F\M,C`Q,C`S,S%?8V%L+GAM;%54"0`#J\VK3ZO- MJT]U>`L``00E#@``!#D!``#E75ESVS@2?M^J_0]9N"24A"0@%:`)3M_?7;X"52!'CH(N@I/U@'T/P:7P-H-!K0Y]]> MYKZSQ%P01D][PZ/CGH.IRSQ"IZ>]0/21<`GI.4(BZB&?47S:HZSWV[___K?/ M_^CW_S@?WSH>\XSD3/GG#U3[#RBZ11S)RQW1=&3#V^>7N,O M']A$/B..D^<[P^,C]3<\.>[WXR><(P$2X;M0Q,G1,/K&)_3'$WSE`'PJ3GLS M*1>?!H/GY^>CER?N'S$^'9P<'[\;)`5[4M`&CO.9,Q^/\<0)`7R2KPM@1Y#YPE?`P\]F'$].>TNR9"`!VO5= M5/^GRYBS,^I=44GDZPV=,#X/4?<<)??;^":%/\><>`31)\+`',`^\)'+Y@-5 M;%`N:;`MT`<))J7DB]%DM,`\E"N:033)V"FX"R1FUSY[W@);1L36T,Z1KPSX M88:Q;`AIK>INH=Q#?Z=RAB5QD;\%KC4Y6X.\H4N0QSC!#5LK5W%K&!>,>IC" MD`[9WAX(.B/^$4&36>,1H*W5N,.?6?\(A"2`28! M_M`#GJK!]!))M(GIUI&W5]!Q"YWL#O9*XB&`;V0S3>3NP#42!!R_>XX%/&(# M[ULK8`<#'*Q^I@1,[$R(QOYCL?;.`6TV$^AE[!SL%"HL>MS`#^'?`K`<9"`#@W/O):"5V!TLY>-'$*FD'1\[ M?2-Y@8AW"^,X$B:KEZ6:@V M/<<4`R`-4F/)%';&2,YX7@/$W40DO,Q92#&"%I<8B&`>F6$?N)LG]2>?]@F$4J9:U`0#!O&CP"& MD)4=GV/HESA5#8L[0F$QHKJ[Q.!(J/Z?EQ*M^^^PG#%/+5Z$#+N'D=P#/=U: M@SF0_K$1GIB-L"4;_,HHBQ2FTTB7N/]H+*:D;&O\MM"'$@,J:8[J,:=VI)RK9%;8I"*A!+(]=SG!2>A);1&RA=P]SGR MP0+/O#FA1$BER+)D9JNLT0I9E4:6])E*^#%Q_[*N_SQ@'V1.`?D=XC]P1DD- M2V6%[2:H#'G,S:_6<3/&`D,KS-0TBY?89PLU8)OIJ2AO-T,5X*UU#+]P&+ZC MA:UN7,M^:^N$4P!J[6Q_P80<3;XPYHD'YNL\[D*)UAI=8QA)8Q=`VAL6>T`^ M%F/HD#3`7['.Q`LE;&SQ`DAK3?SW\/'8.UM"GYWBK\'\"?/1Y)+X@K2&D,82K%'3!/',^QY$JY6ZZM:1U)J=;DAQ8LL;*UQK#FU]\6!H MG8)F:@O?K6_^IOIOR@K,:M8:[[;@OKBWJS[Y\]Y'5*YV">&1:NY;7Z27%[77 M;RW'W5*3WV*D0[NH<*0Z`R/P)8[^ZQS[ M1M7;F+BN)A/L@E]_]>*&2>!CX&%$];@U"C:KWMJTM0F-R9S53$5K8V:P@%!@ M8:6A]CZ\\]=OT`EOZ#6AB+K*YW(E61))"L'H<-.E0>5.DMQ$06M#;P8EHFV3 M#2G65GY+%&L5M#9P9U`B]3@VH5A;^2U1K%5P#[$4TW*",Q=C3^6C/J*7.*LL MVMQ\P=PEX"#"$D@R]\=HD4MFS"TTF@MI;XN^\52S6I8>Y?& M%]1$4.WK-*EH&U,EVJ639$W54I;VEGACX"PZ3GY#XR,M`DQ+';^"MSS`7A(4 M2U.]PD2PN(R.R:W$=9'?K12.61^61"`.P_H8NQC<=P"5'(%^!@M,UU0UX;@\!-&ZS_L%$:K2-D;TDH@%$T2!'$V,'E-%^8X17$.CA$<+ M4R@N\01SCE=#3.51K\H:'>2O4J>$0?M2,L(]U?!"+5AC*="YDYW95!A#P0[2 M95(E8:G$$VJ)I;,YXS+>_!M-:JPJJRITD+4JE:R-MU_B!<9'I;M#01;^OE,S=L9&&,%5RU*5P*CN*V%>H#0LB975J&0;>W5B*C74 MVG?XVK!:RP^Z*S]'2![>[6!,O*E9T3:VZJS&:JH6,_:Q*6.'S,Y9N]8QEIED MY;RKF9432W%B,2V,)K<$/1$_I$M=YZ+V"=:N)RR,)=556G''"SA@3>$'7GC? M"P][AY2\[$MQ:AZU+<>KD[TAA:]W* M,]<-YHH![$617EC+<#R#_@G3QNHP#`QTHPDL276+A*826B-_M]TB75$TU=_B M!:+GD0C*/2(P%UV@!9'(+]\[KE/IK5%>0V5K<_/&ZF8UBKTKQ"GH*#+V"UX( M<;7QMCJ5WAC)=52V=EC/F.)_D!]HTX4+1=X8@44%+8XJQ/Y_*6/:4F^,-*V. MUAY%3)9M,*]G/$NE:<"Y/K.CNDIGG.-J5:SM\5XC$.OIQ8[->I8S%(-]-8.:6L)/*4= M2%O08EY,D.T=T(Q;JNL;#`<'5>J=%(NT9A7Y)DPMH0#0VN$SC`;5:'-#N98; MO@@Y=T.ED0<+PUKKN_Q?L;QZB9-FQPHV9WH-N]& MKS18S:;,ENK:>_&8$71XRU>3+AQ7Z`2S54I8NR10R0Z2JWP<1F^4Q4TY%L+$ M56EI^XC*J;$*P)?HL`?'PY!]=(?<&:&8OZ9H`?EUP"F1`=<>`JJJT8'VKZ5' M+=^D]22_\X#X7K@#1[V;^8*S971YCZGK5)3O`'DUM+#6A[E%VGO^HX\[TO81 M6&MGDLCG+0GPY;^WS#=?0V=M*V=VM](%M+G-2TNWS(`AJ%H*V=YH3OZ`HID1 M0SD[N3"`M38ZDYX8U0<+\E_;V>1YC-:&:5:G=,L'($,Y.]O>`-9:IT9_3]29 MO$"(T MBLQ=%)6)(KJR=F]UFU`?+F1B.(YD[#%U*UG94^J"CYO_0V>.8MTC!7R&)7%1 MNH^V.I@D-[YM>6AW>61T]P"'4R3[BGT[TD-8OLBX> M@4F.O^SH(-K.G]!:@HCAN)#^K%5EC?9N4MT/Y;F&[F,OTQTJB7[<$W6O?#W_`9__5S'`/3=@-?]S^ZS#V M;!&[N#/CH+^D`69*)N"Z41DGU8;Z^P0*BN3_NI/R_GBX[FMEY#@K04XB`=S$ M^-6>/<12?1[#"-.Z-A^.3QIK$TEJ4Y=+=1S1+RCSZP;*Q*)BU_"0UI?QT$W< ME'GU!^(A\T1CJY?#S+=P%T+S;0"\5K\#/,->^#./95#7"K8VE^B:MK"=L`:V M&QA_9_Q'F*OC8NV<;BIH-R=K8-/-S6YP,D;/=[#XYP3YI93DR]G-2!YK M$EKKJN,4C_=#S>S,31T=D^N*WE[;W__ M;2,*;=J4,_T.PA)SJN2/\2+@[@P)?#;E.$I`+!\*-JC?'?HV4*[S,8%X-GH$ MZ4%Q%PDFN(W7GTXL<\^KN3OTG?&+0$@&I<*[$_!4<76))#(M0M^OZQ0*<5(I M#J*>$\N!E=^$\F MA;J:%0M`$M]VO+ZS65`FK*4V_O+U]AL$T5\/OD+YH1@"2:HX^6/NAT%HZLS5 M.`\65\H#-@:7ZB`^3)\T0#;VPP\%TS5#;WG\SPP"1=O>=*QL,4!<5*+IS!R! M_SQ08I[`K8$W_P=02P,$%`````@`!E*J0.`)I@J\#```O[T``!4`'`!V:79O M+3(P,3(P,S,Q7V1E9BYX;6Q55`D``ZO-JT^KS:M/=7@+``$$)0X```0Y`0`` M[5W=<^.V$7_O3/\'5GGHW8,LR\XE.3=N1B<[J:?R^496FKQE(!*2D*,`%2#] MT;^^"Y#4)_AI2@!MSP=04W'Q-.:^%URV9D&PN.ATY)\GC$\[9Z>G'SK1 MEZV$5#9=4CX^/IX\GBO:[L>/'SOJVR6I(#I"8-KM_'X[N'=G>([:A(H`41?' MK39:K`,Y[R2@$_X[2%+)!;D0ZFD#YJ)`C5!N,R>50O[53LC:\J-V]ZQ]WCUY M$EX+NMAQHD[FS,=#/'%4IUP$SPM\V1)DOO`E)/79C./)9>N!/#!@TST[/8^8 M?--GU,,4A@]^$J,CU?T,2/+<< M^=A?AS=+$>>8$X\@.B8,=!"4$I^X;-Z19)T7/:A3BZSW9$K)A+B(!CW792$- MP&2^`!;`*JYP@(@ONN6D*LBR'OPW]`&ZBO$5ZW)@=>WK07:+_F2\'XJ`P?-% MCWKW>"J']0H%*'[463FLQ3@>#/T(/P4A\FN78^G6/BCT,V#!W7",VQZ!?I(S4U/39'I"3DW=8'Q(LG*/2#RH"3YGM'K'JF/8ET6XVW3=2 MY/OE\*D&,2H(I)Q_)1KL7.$)H41&$,Z[`:'8N8&94C@!6]&\5V%6(H^W;`#D M7S=D`B>#8?;U$JGDH_<_:<<(2"`?=MK]]M1I.\NV\/N2N;/.?8V$39SX`0ZA MSOHC_NY$#W'>_4I1Z!%H]SZ*AY+>\)F[T06^#,<8UXZK&IT)$F,U1!!!3Q%: MP`!WNQWL!R+Y1+K:;ONT&\=?W\0?_[$$/$+CE>;X:(Q]%8]KB3K&T48]V&?S M!:/PI^@]$9$'7M]F4Y:5'O;XIE2@],D#8OVOZ-(C'A/.YND='#^8%9:"<=`L M6$\M[;&C,:N5I5XIS^+<*L\BG*,I6F6*^U+N`\JR!>->(4 M%J0B4X@T8G,CX;KA//2E"[H+9IA+O09_([W_`[ZAX!)Q]J@4;V_20DK)5%B& M>J??W>5)YMR;Y7;7I^(4?[4]!>])ILTU@4Z@3-^[+HC&@35/B!PO%@MTUAR! MTCQ:+,EYV*RYNU1)9Y%Y5VR4.\ M1KA/XU/9HLP)>`>Q=@$<=_#*L4=YK`O79Z!KEZV`AWCU(:,!6,>UKYI>MD24 MQ"YHF3<4O!9193=GPKBS2F5=.$X,[&(7_M%LK3+;EQO"05%#-+8Q8C"W^*&G M*G-YN=Z1RB9NA`A75K,M MXP:),:17Y(&`&7EB+32 M!R($M4-HB&$>$3#3WV/^0%P<23C$+IM&48^R\]0,Y+X?:U.*3&GW"#WUQJ#Y MR$V;I`NU-";7%\XF)!@PD:;SZP3&4*:E&R0LZ,<4Z+FMK),'?"4F4]H/.8<5 MPO.(([`/5P5RU%-_^P2;=,!YP:K,5;*M0]9+Y2;NXP9&RRHNQPV,NQL8 M][:U*3G(D&G1->]MJK2C86#J($#!,G!4G M)V'EO(N9.=TJ1KA[(DI^\H<\^!9-)2-HJ]N#D$YFS'PVT638OX[0Z);\O#Y? MMQ8=>,MWXC?$%JS30F.H^^#!IXR3_ZFX,G.;;9&&9E/8*X39N[K3B,WO%DY7 MJ73'H!\):W*9Q?5M9X6D&:):0H6#;'YLB"NT(RPHA&)GW9B.9&!HTV$1U%+- MTSO/^,9#">TB182CT1Q87>M!(_,E$Y"P-R">O#]7=`^947IDSQ(N0NS,D M<&_*L=)CT0OZB/-G&"G=OHX*[0V>,DMJ!K*HU:/J/[G\?4"^1"JS52K+EU;) M+V%^D[+UJ^2;0W%5:6FF'+68KR$7%2V*D9BO*Q<5KB-:KBY M6G$5V`6LI^0I)A-9^88$(\=DQD&2&48R[/O+!S0KQZZ[GFW;[LZWS6ZMT=+$ M:H[V8_:9Z^--&I-;:[W0#>YXO*\AP\3UI';DS74]OK7/08/=\K2Y4?6V4KT. MCSRZA%`!$IGUV`SZ&A?OOA_.R11#H$4AQ@W3D]KYY/6A^C=18JOD;#H8'97Y MU'J6@FH8I1@-E$>G6]O+5GMK`F\ZC,E__LZZ,@7#P'1V M/PWO1FI_L\/LR>MO@W_K6O]BK3OP>E?">?Z,@YR#?GI2\\B'Z/$65JB<(#\K MQ:"A-8_]-\:_WE"8K6""R@6_16P>_<]@V6*&O5\8\W+1;Q&;1P]J7$#3S:=) ML^:&'`6W)_]>2H@M1;-A)$>^AX5] MLY+CQ=X'LFU=WVY;EV+C+/DXB'I.S`DL#]83>QGB?/3<_QEYKUZ53B9OWSO4RA`V82(<14Z`:-O8\?]]-7'4WN'GUY4 MRVL`;\^*]ZW-AY0E'JNL672+IKX,FCRA'1\7%%<$32D3`7$SJ@4Y#>I#=AUR MML"(%D*505P?H@&9X/O(]-*1:(B,:5:BZ.I`:YP.O/;)G%!EQ]D''8HV-E^= M*>0,-IS]IC594\K0>H)E7CC'\AHB18:E&D]A%)-`8^'&TQ:YR,M:]78*P]ZZ MV-N+?=[J"B8=XTY^2Q\^Y30U<\5X":DVYK`J8V>\D!BCOR@B]=%S--R"7A)K MEU/OK+-)53F9\W/(E_>&/6`:XO3"U0Z5P>-*"H3X&?S:VJU#XC<2S-1>FSN( M#9#L\"0NAZ%`^X?K2A*,7=GSZ6C%<5,/./V]:(6;EEX>TN- M8X'&\-:&NK/BKVY?PPB8A\C7F-W.(=RR=N?$O(])PE?G=X[;'*S>YO"ZC?HX MJ;[V70\'W&-PT'T7QWT!QWT!%:OJUF2**N]H*'I]O-U5]-<]M;[5>/E85#\6 MU8^.I+$&]9)([W,H9ZF[B>IDZ/;HC2BKT=,%?/EMZL/W!29#Z`\TE?8HRT@C M-IH1[GU!?*=N7*1!C;L3)'/0[5O$OV(Y5`.,Y#M/9F0QQ*`VB,8W:/4A'M"> M#2_+P8X(J+!#+:@KML6FY>3+43?;PM=RPI55T)*AKJ5%F-<]-1W31\>:C-&+ M&#?+TJF'MS_L'MY.6CI14QLJG,NU@CS]'^`!><#>MHB?GB.GXR.AO2'III10'RVHP549\W:Q+R6YY4>9U6;51O;9#SA7&SVB.,V?8TESJ6X+= M(AI.D!NH]P^/L#NCS&=3(M\_S/':=0U][/MRQLLH8E1F59\T(P[!]1Q";3$@ MKGSAIGS>%P@6,F_N+-*J/HQ)J#N`E9R*GL/%PG]>O1(@'6?1EN9+1A7,OZ!? MU]N#-0O@BOY@N5RL;$.OI@>*&*,U*8&7"EO4HIM3`'M=8UNTL8W2_<+3CQKF-[-1HI[K MAO/0AQ#*Z\UEZ2(J.)27,961O5%8ID?/'\XF!)I514P=S0:4H-[,+'),EM6= M+#-2L#*=#TDSX?AS^6.,!(9/_@]02P,$%`````@`!E*J0+Z-8L/%.@``8\P" M`!4`'`!V:79O+3(P,3(P,S,Q7VQA8BYX;6Q55`D``ZO-JT^KS:M/=7@+``$$ M)0X```0Y`0``W7U[<^0VDN?_%W'?`=>[L6Y'E-IN>W;G[)O9C9)4LBM&4FE5 MU9YQ."XF*!)5HLTB:TB66O*G/R0`/JH(D.`+R;F8F'!+0B;S!R02KWS\Z;]> M]P%YH7'B1^&?WWW\\/4[0D,W\OQP]^=WQ^3"25S??T>2U`D])XA"^N=W8?3N MO_[S?_Z//_VOBXO%:TI#CWKD;Y>/M^36>:(!N?7#WYZWN0?U]$V_>S$-!.'?/SZ`_SOXS=?7US(#UXR MQAYA?^,LOOGP4?PER+[)T(3)G]\]I^GA^Z^^^OSY\X?7ISCX$,6[K[[Y^NMO MO\H:OA,MOW]-_)/6G[_-VG[\ZF]WMVOWF>Z="S\$_&Y!!6Q4=!^_^^Z[K_A? M6=/$_S[A]+>1ZZ2\?QOE(MH6\--%UNP"?G7Q\9N+;S]^>$V\=ZP/"/E3'`7T MD6X)%^#[].W`!BOQ]X<`!.>_>X[I5BU%$,=?`?U7(=W!J,$7OH,O?/P/^,*_ MR%_S(7Y'H.6GQZ46T'#L%(-X]G?[HZ@4,!O&6NE&&\=S MDJG;X]TYR=I M[(3IO;-7+0OJ9O8UH4[<3`E,9!UM_#4"G@^]:$:*=@0:VAWT*Z9ZL1,LV?'A M]2_T33OJE798PZX1^'3<&Z0=>>"K(FI&7C8DO"5A36V-_=4QCD_6*_U>4-_4 MO@8TB9TI@:G,H^E!C:#GJB";GFP(;.\-A3K>^`&-K]AG=U&L-P1GK;#,@%+8 M4R-0*^G()N!H6M!9U=G6@,"M3$F^GOP%%C1GI82Z0\=3%F( MU*@2-?DEH_^_YWHT""1/?IY_S"ZT#WV-[-9)GCB<8W*Q%Z\'&B;TDH:4"52KK8K6F-JJ%?Y46VNEMMWA,.`W#,M5 MQ$Q7>&0K^>I`8VZZDDO*S!C-A:;)G1]&,;>.*65V&,SE*9?%/X[LSWY>H!LFI*U2"42'+=/8EV>]=D]UT#8_+A[)\OYJ M=;=@:/[VL+A?+Q`7FM4I@)IK'&5+I-FA%SJ?"LW2CJ?W2O$JFE#1;6B(L%LR M%/=A\3C?+.]_D,J+,NM:=BSZ`I5)(NU"X]0JVB%/K'.!*]-*)^GXDZHDFG[D MLT:(LZE&3GGFR*6E&FGM:>H/-&3"!&SC-_?V?L@]I5+_I>%XW4B%H\6&8#*= M;HEB-`UO%OM=`,(9L"9K+;Z_Q'FE`&]!D.HO2%!M$!#JGU_=]`@S,$1D"R46B%8#0S MU"3R^>3-VHO;C(("TP3UPN`5%(@+`OH MB3B510;^2L2?[6\+&V1[7*W7Y.%Q=;/0EZRC073!76N'H MGD;8W#E9+Z6]#ETX<9VJ.T-^#Q,?0]D M8Z?K-76/L9_Z-%F\NL'1HYYPFMH?CL)K>+4]MSKS?734#O]`O'&48=".R?,B MC-$CHVV@A^J"2AZ&$E]2,"899P(C04J\2;0E&7>(U16A%S,BOH"Y0\ZC2+(' M\F(]IF[`_J/?-IN08NVES6$5&^SV>$937$,`E:C`D_">G')65KF,'.,:HR.L MZ^5/R^O%_?6:7"^N;N>/BVORL'@D5ZN[N]4]6?_(?H-XK^H$-'FD+S0\TGNJ M6TDJK9!N4-7"YM>F>BD1'QF;'%_T[2?RZ*AU;S&1'/T,I-OXM3L%Z;E,:*O< M#+;A)&2"TJ)IR@*J5MLK)WF^":+/39.IG@3):!G`R"V8H?P6MUA,C'GHP7\@ M[N*%F=@P3>;IE1/';TPU?G*"H^X)R)`6:9/5!EB^RVJ+"'N@1&*=90B90!/8 MI/#_MAHO'8LI#5L]S/K1,\,WWEZY':#*GIG1\6["C]S`#01V;/5Z$:O>XZO!4+I#OR M#C#SB_,>^$:;A2T!5?)3<')^32(9$.``:9*U$Q3C!#L2S"O^[^0$[B2F([,; M(-!#',%QW;M\^Y109F]N_-`)7;C]=5-VD(?++\UD;,,`*82M-<0\IJTSMM&F M82LPJD6"JU]&#HG-WP,'MDY\27(FI.""$`O7%Z$+"(\`:AO%9)N#; MB&OJ,=V4#"8UW6H@-DRW!FSH@Y??\G0=/"6#20U>#<2&P3/`9MM6JL&TM)6% MY_X$;:4Y0FXK#R6$A8]_/W.I21K&)'4I]1*VF=HXKS*QBLA9\4ICUT]HLMKR M]X/5@2>_.`/=E0E".K'.4//<8JTYV$TTUE&\BAYF?`AC1!@GDK$BP(ODS,AJ M*UZ^B.1G^WPP#FHX"J0,]5.&FK\MTQPU.TLD''4T(NK&U&M#P=X\4V%T_'`; M1)^)DR21ZQ%+V=X<_FI.8NM1_R1[;GZ/`HW&2=0Q8*-;6CT\[A_=F3+VC M*W[T0\Z1\H1O7R19PH04TNBPOS@I<6(F._G\3$/"_@3/-.)!WXV2E+SGGPZC M\.(?1R?PMSZ3)H&[_XLG7N2G3/$E"!SM0O]W4?WGY+LPP#%-CW'(`(AQKWZ- M?TS'OLR=H9+;6B>`LD?B1CSY0#;//NNA@/_("`Y,%>`/7)9RK[,_17$J.$DY M:7R`GF"RJG;,B/GQ'IPWC@X>7^23`SI.$:J_L#.APAZ01T/FH&",9;7MK(GIEU9$T)(V(I"(% M&1%TPZXPRCI;PX!A,CP[1'?;Z(5PRB(<0[QC+7;OACFSO3Q.V?WYS`_HEF'YQ4'!R MTW]PWL0/?(/_F;(U+HK]'=O6!L$;9_Y$WR)8(YJ8\[-9*Q1BV2G=HO`%B#,* M?.?)#X0C<1BEHNEG.'UX[#`5%KMQ=EB(PFC_UFG3K3%]X@%J&1!] MQ'Z,C]3+_=.R3*(\SZALHU*+7NP0S.0`\'/CV8.779/:6]"J+X68`\N09#R) M)""2:Y[(A-_FR$1!G'/6$L4$C]85;,JZLE1+:7[CV.HQ0<80!,$M7_04^#N1 MF1B,KU,8S=)]"K_*X!8==G:)G\5(["ELV4./M9F1/1NRV'>"9$:2X^$0^-)^ M)S1^\5WVPS$IC.(ACN2MCFCC,)UC#'<0,'M"->MDL;.,-G!#!./I,5@I-]-O MC-/!\;U9PVJ@7,F8A.**/3MWP>K#SE[,Q//5X9@^1S*V!!XK3^ZEV'*459(^ ME3V_5:(RXF3,A>(Q7USA'2YD;-Z8!CTP:5B?:-)$]6$T@<6A%63MLF#$!7=! M:"&BR5)0L",Y/[X,2([C)KEJNK@?`7S)^*LO&G#L?A]D[??L_('29.=>;(KE M[IHO$FQ/SJQC#"9P5GD-.(8>C8,W+D+LA(DCK_5S"^D&C$3T< M[\5A)H\O*6*!9/_(5U4NY!/_$'7AH.&[I<)-4HLTT; MOJ5PGFI7.*J1"LO2&X$IC+\Q"HN)VAP_A$3$J_#:3PZ1.)NOMK7+00,-4C(W M$R!Y>C=3!%-T)VV(Z>S":.KNI;KXSWY8+>ZZ\JPYR3WK%R;R,J7[9!,]PI[; M]0.(OR^R@F^B851A_,\B[?PL=6>^=[38C^@61^%@W\WBU#*:E,4Q@-P^*F&2 M@ZN(F^DVN+6,)C6X!I#;1WCA#FXI[<%-YOGY('JH4-5_]:F4<[Z;D7*C*G<)ZO=BL:RHIV1[K*W'[;S3D ME;:8(Z\1_%0!:B2VV-%!$'V&V^R;*+Z.CD_I]AA4'SJDJ+H!:,<#:6"Z`,T' MK"M"FR42NW'[_&K83*WQ3UR0)/F^#5 M-CT7LUS$5"??:#I\)I"J+"G_,U=<^Z&V#>+Q"EE8)5$-N@TUZ\&IZT&]Z=>T M18IMJ!,\#V-HDMC^8\O&>15;N,:5MI8"]Y&E!L3Y`XN!]*/9K7IQ*ZEN96L> MZ"S:XZ_$'2&4@VDG^*R?.*NV7I)!1U3-VM7W28!16'*>B<\ M>ZIXZVBKW(L_X2A>6:Q,W\[EL==)ET<_`)\U[HB^A]PC(GJ=%YS2]%X##4ZW M&@')^ML8@W&JZ M_Z(U^'5F[6>$4^!D^.\#X"#;8QY%-"'&=7K?1(1U.#&!4IQ2VF`8;0(T"JW( MD\,)9H23Y)DS.=&8$Z%V7](:QOKXE*JN""SNDUWWN#\&X,1>=DIF_PXH?SL+ MO;+/9MM$!<.Q1]J=#]P]^<9^I'X9[TPP7$KXMNV>KX/7%*'>65OB`*CI=83W`AU5][UY-,;!%57(N;RF_1 MES>*O,]^<*ZCU3\C>>B>B9<[XRKDLOE`]S6I(1CU/5H?%]IA,JD=*F$C2CS`1CL707 M2"5Q1*%;>^>J:8M4LJM.\+Q)':)X,EN9W!D.5.E;@S>M.3G2:UM+>/F+ M7$=7R=KE9+M9D?G]-UIO5U5]^7-U>+Q[77Y#%?W]:;GZ> MA!MW":.9+W<=`;J^-7AUF\EN]4:ZG*>LP85#TQCMMKA&]-+=;X/,5CL;LL!5 M=4#?W[KV:%U>#Z#4Z\V26RQXN#\$T1NECY3?YQH/@`$=4FE#4T!Y/<,V2#!M MO['-GXZM;[;Q&/L%O<-6J1&B6YF1J*>^9379/5'\>TL0&F\TFLG0/7UKX2C< M?1MQV(S-;7F"F=Z9Q?R48B:[U=`"H1-,,9628)VWUAW'NTE3L1 M$._+/8_G?'""!\?WEN&5<_#9AJVY-I@)(5:6(U-(19ZB-EA0G`U%!9%H?XCI M,PT3IC5%WJ1[FJZV;#>GOX-HQP7==;`-6(6'8!>4XSVXM(95Y^\G:_24>63E M(=X#FR^%VT:TA<@X9*>^`>"*-T7W!*Z(E\.SF(\T=:#.S$*6#3AQ8]SZKC8; MIPDA5FX&4TA%HH8V6#!/D4SGA)O0`_A[1N$\36/_Z9C"5?(F@E-O%*:LHY@H MNR44\*2)^8FS&_.IG$[[=(W^)#M$GXQFC0?KA$ID0HGQ%T2PGI&<.9'<29D] ME#`Y_0#)OC"*Z1:IZ!>AMGSD:+VS$/GUGYP`\HR,"&Z=.G%J'=XEW?EA.#;" MVKO8T;")^UM^=LG5F_(/H&;"*%U1\#S=R3P_@QG=7%6)IG")I8.BOL]JPF#I M:DLA=.,MEZ`A!1'^35EPSH)A9II7MJ:H4$.0:B85`::"84$Z$;#&,$/4H/ MWCGN,SN:QV_%2(?>S9&=TZ$>U5G7&E$@%!,T`Y%7#:QO;K<\H(DLE9U%3E2$ MY/+G@YP.I=A?/R@S?DXHL&Q'Q=)8WZ\3F"LGCGF!.EDPSN$Y,J&"G#SIL2T@ MI2GQH"@>^TL0A;N+P'^!!YXLY+B(.\M+L9;*L+)_NKSL:R1_2Q756/D/"GXN MWP0%;SGC:+O-V[,]*NO(#V3QZNP/@2C*RDZ$4"@[^2V90;4\/Y85]'A;LO5? MH2\PB]6M_5WH,PRP6`F_3WZ"#7R7;2PV]#6]#/1O4J;$2!=PK:"!;6M'>6[F M$)*U7ON)&T0)TZ&FH:HG04[F6@.C/"QU[:VM.>;"Z)/!DH*&_`)4A)-5(@K& M7G0&P(+J6+BF.UA7'K.BH^;3P8@2R6R9@SJQ6`:K5/VB@]^A$2UZ*9`V MWH@=$(WX1&,&09$ES8/4P1Z!?&EL39@PUY_RET MCI[/Z+Z<1&"5N-D2KE(Z=3QI@EA/\TS,DRJ:&ODLO&B=2E;_+I5=2Z.]3]4+ M6WEE&E5>[?2L%W(M7>;4[GT6??Q]*$45>DGIGAAJ5&EFD;XYDD]_@_BY+[^! MW):]+\3(7_,:[`]"Z;E./%)F3GTWE<\M\\].['$WH)LHWE)^"-?%[0_`%]'G M8H@..7&W&+(G1ES&^T-7.EE(TT($5R+89J9P1@K6XJV1<.:Y6USI`\.:S>]$ M=X1TQZ/S+/8*L.-740Q>7*#/G9<%\*T>.$H]UTVD\;KE??%T7G;[$>X2$[8S M6XLK,=%O4$=T%W(N=4[\XW\6O9[KJ-VIJ.=JI1]',TX6.J[BUEI\$NYZBX\2 M^"J<2.1WI2F[X)\FY6^#<9-?)_+STOR1D@`RP@+%^==^MPH;[Y98$2I*R"#G M=U,X/C,S3OU=*&)EW;=-[#"179GJE/\4<`1%-UY29K:AY+WH#\8FIJSKKJGX M;]T[J9WO([ZYVNS@D_=;C)X=S1+:[$IU/CM5,,.,R.^33`!2DH"_6)5D((40 M,_+$Q<`*?\#LSJS+W*S+TE(7.3GCZ=E%7OM=&[[42#4M&W0&ILER:%!8G^^% MV.:S-`\Y&GRRF1VFNF)1Q1-AU]]2P,ABI`:,8!G\*VANHF-T5LFU=,Q>&FUN M#]\MBKAHQ5I=1!Q.+>*E-F3"=G=A!RZ6KHCOZ/Z)QGHC<=X.W1O\5&"%#[A: MTC&G6D6TNK0'Y!?1S+I+15MA14`#]NN-YNZ@5FT;:":5BT"MSL8(\(*=:T=` MUW@:03>30[HA6R6G->-"192U2+TEWL253NTAT82HVS)4KP20]SG]A!?W&8CN7IFOV@8.&DW^A[(1 MLJ/AB:@5CT*EC"/Z')P)57TMRIP!?^%-,%W[,E&$ZR'H8Q3"R]G\U=?[P=32 M(&M"'9"*8I@@&%]/-")KU6:6.8H6).07($)4I#,,U]&>[;@T"J1IBY0!NT[P M/.NUB<2C*8I.Q(H?Z9E6D%]$TRG8EUNV_UZR?S8:E5)#9$M2$;EB/K2RCF\S MRL+5K"_0C/!VB$I0X_&*Z=VJ\F15R3/>-E<(4(WV3)Y1-JYZ<4@4DF=X[[X@ MG\+"NP_WH:KPVN&'QJLH21,>COC6%.=D3(UW4FL!KGQN:XG*9G`FG&W`D:#.01\"H>6#?M4 MS:%)U1`OOE@M5(3,S*[R4W:R&1VYP;D,_*+-(.(5G`D?.H[Q4'`-*8\Z87FFB9N[#_Q9"*$ M?84=<+]@_\[S3Y"#&+)M%).8NE',O3Y4OE6=THEH#$1A@<`U8\M$B#3QVLW- M$4R!@?CY_*]I:W?2-PI2MT[D)#4!U5:F=B\4AXP$9R(/(_N0\[`Q)HF M9CMZA)G:!6`^==L0VYW+[26K7G(5+$C!@V1,R'O)IBZ%@I49__\3UD83,3#8 M\W7>1\T*EB<$NJ=-22+539$32BG$+A_YFN0=]="G$%";*$KX^N)-ZPXRHR:$ MRF6]\4,_>:;>#Y#:KTESSQHCZZY2](KVULIL327.9:V$2,F_BQ2+5O.F&,M8 MFFRYN#^HQ$50X[]&\6_+\$&DK&Q2X[/&R&JL%+VBQK4RCZ\;YT+6Z`8TA:AQ MV1C5$C>)#7^_\,.+@UI6!$5^=#[?.2F-?2=HU./3MLAJK!*\HL5U$H^OQ&W2(H$[A#SD/\'_*U>G`#\[QK+MK=A@!6ITA9B$;W2%=MH)P8P4+,8)&J5Q7>1+#WAG#CV/6G<>&]9AJ(%R%4Y3 M/2Z6YZX;,X/S2)_8>GN^-U.V0+@<5@N97_^>_MGN!:_JVZH:J]"(R%8HM[-& M@HJ_PFUD?!QKC]AXM=JJ2V/1:LBWEHWS>DE#NO731&;$^IUZ-TP;/S$MC2'` MCOOM)#QX-+FC#F39WE=7Q+[,$"9:;^CYG.S,R>[T[2EFM7RC\THRAJ3@2(`E MR7F",Q?)N9(26Q33,$8G/&6=$!>=`(I&CGDGI*S9(>^$_`BCI:=\ZO47P5.$ER[^QI;?1+:RXXQX&.8+,S04^4 MHQT,VL-2W=ZG](*S(`4/(IC,"&=#.!\"C'I%X6C6XD\@@L?C/))KW]F%49+Z MKCHO@@D!PIIJ!"%?-VM;VUT;#42IZ(R@$54@$E*B0HM4[@[EP_J#/02-RU/_ MT?`*JB&WRXLCE+QT0J/I6=,886HVBIY/2VU+NU.R08QJH*1L/YV9.'T$C3.Q M,X21)N"MOZ5KUZ=,U_433]$(8<)I1,V/\>DS3:TYB7SQ;%TY;A-HKW7&P#E]HN7%!*^W8%6RKWVY:% M[1+`W>13U-+E)YJ,$V&LB.1%2LRFXW([&G('&[E!?>%!H;LGT!,)W2^881;I M=9^I=PSH:GM>Y;$$]O)-_K&Q]F57;DA9*OJ!SU-9]$?=)WRCU==K`SDZ@%N@CNZ,3&0/LV(]!.Z!J?7G8(]2! M]R']L[\GHKXCT@LE^G`C+D:7Q\0/:9+P/-QRG5P$_MX/'?DP4I,KTI089ZEI M!RU;6=ICFNS.H2X-8A=._Q0[!F5"Q7YH$=*.95HH13)*:ZBF04Y&5@>DDI?, M!,%H+VQ-(M>D-VDM6K?24L2!QSH,X.1,R3TG&AKQ@U,NT!!3G/&)A`)V4N"<#B'@$ M*158,0C*T;9&K[)3%XYC(+7-H)`7&AYIJ3ZL67)#`SJL$!!#0$7D1PLD/?,M MR3!ZU6E,TP8ILY)*T)-T2N4&]G,H5;]>E[5`EZ+>C@5O+^_06;XD6]UFOZ8= MKO8IM_':1FA:>"9!O2;6;,^MJV,+P8=4R;_X*3SJ\0(Y>J\652L$==0+FRMC MM8E=5=1]OS*>T)"_@8KBK:B^+>V%CL87NG'R=)1Z4(,>!,>]OZ-LZH9)&G-Y M:[PR:YMCF/=F\0LKKV]KV=@W"5(UG3D%*9'@3KE>*'Q;*)H7L(%@()YR'^+( M.[KI*E[3^,5WZW)NJYMB99S0BUWDFFB6=[0;58V`U00-O%GF"L6;XE_3P[6` MGXI[G="[BGC*0!I"OL":ZP\M!=X52`,(T!2#YN<6WOKL%(YG0CEJ@^%JVJ/. M4SV`\A!H&UM;8@TET4_C^-TX:6-<'Q=>UCV'X MHRZO$1,(*][$3I@X+O<1^:N?/O/SPNI`8P?L6_8PO-JNG3U=\'SP];>LG9FB M7L'V[(JR(O;C:%USAQ!7DHS: M)Y!#-W$"UBD7A#MI74@OK:E4T[ER4KJ+8O]W?IRI=:`S(9Q"M9TZ2.4YVTQE M?5Z:BM18K>>45+OZC+]$-J4JKRM+TI21';.0UC``C_N]$[^1B!G`>JQXYJ** MJB$K>QT!CGEHAI!=#IC)CN<9U]#U^N;3$#3=;N)W'8KJ59SY!D6O32CQ:O% M:@RL7*RU%2*;#LCLT\(WY?H8PZ3E@1G"9X7_<77@6[C%*XU=/]&ZZ71AA.6J MW!5RX;_<%^MHMZ.=P%765&A]\>0DD%BT5*R5S&.VJ=^)DLU/;Z3<[L%YX[^> M?W9B;T;D5V8D^T["LZ]S83#2=P[2+]G?8+/!T_Z2*(,I&%DMD6`<[G(.(_=> M+U.RD2K1HCUB]0)F#X%V^G6*7=&&E$4-(64S/@NSZ[$1':`&PEM3)KTW2UW3BO#2O$3Y/T]A_.J9@#DD:L:U)3%%#K(?" M+.K#?C]D^G!V4/?\X)@R]FOJLIU1R@[LBURI(WU@5>N]9B)$]HJMUAGG*I!2?LY`FM05>3)W1&:^&\V09>W5G3 MI(:./%H3Y&/9,.!-RK1;?1H[[H_\B,D=!!3;9-CA&Q[9.G-#>U3K`[[TXC8$ MZM$F;7>8BJHQ&2?I"F-X*$0^_`W7`T8'PE%'\YHR`5P_VZ">"UC^,T97MQ`/ M=.,`N9WC]&U&#@$OY,[,/V6&]*!R,!JU7^4#2K+:7OLOOD=#+RD%D2N@9`0` M(R>9$4$DJBH."^`[`2"D.U!DW0"TQI$W(P?'1RR=6"ROFNG)-P'F>T5#+MC[ MQ%9@JWO$3B@M[`]-8=7M#6L6E\EM";OB52THJ-M!*`LGY&FBTU(Y85;=Y1&0LOA4ZA%5MCWF!*6%W: MI;"WOO/D!_R*K;FG2XVGT-%&LHLMN2,1T%=X_K/L%+'8'X+HC5+Y;&DD=D9S M$!:G;A*>P9\[M2.30M-XM-Y-B[ M1#-XU>UA.UP6]H6-0.HVA#EQ;A8FMP]LC:]T;8\XC]3N>3SCW0!>J'5$N6$ MV@RXP0?5'.EXX(KKBO&,`M_C*R=WZU(],VN;(GAL-(B=^V1HVMGUNJ@5HGJ'QR\=3YH+ M7T`^'3@VJSZ@DN<+V?\8&5@G.:T))GCO441UR\PHO%[S@:,.WH MT2"`N+G0NW/BWR@<31?B!D-Y".6-^7-1WIS(]BCCT57Z?=;<\B/BEK+C27%_ M)X6]I"'=^JI[C8RB=`69]3=Y+\F^Q'EP[`S%+UU,HKPU;J*Y^X^C'],'^0S* M5T6F1(OL";3NW3&-B"0G#_DS*N(,H-Z,K$GXIC"$ZE4 M,/T=H&R7S0_4.\RV,F>WQJ5TH*Z\:G&2A%I>%&Z9%`IAX=<8G6E;'%VW7![] MP&-K!J3Q6N[9!'D1909^B*-$M=CG[?FHEBEFA-/@A!GV`>&7*"P;`8T=NZ?J M>75BF4\-,W>1&D7Z-$J=0&\36D$`-Z[I&.$?HLC[[`>J,V7V)PQMQA)+UTTR M#4CR(-Y;:Q^L>$,B6V*_=K:4&N4]V?-X#0LG>&!+YC*\<@X^FV[U;E8%$0$J M",>7=&/ZC!EV>T]`L'.X8(!<06=U,!YIZO@A]19.'/+5I/#U9!M]WU4>`3(B MDE&1]V7?5DF(.`:IZ%@)ARGD\&+<]H!WQJ80`';L/-\7/P=HS[YCR$-PNN# M*9#\&:*)P.Y[A)DTB@E]1D9^D[K:9BO( M`XWYO?!\#_9&>1?,MQ\)-,J>/?D.OWPMS&^6^6^5=\,V4X?+^SN^,;F/'IQ8 M51*SN3E6XO!Z\8LD_V9RCWG;I1-4<7DDKU1Y6W:LY5D?A*L`TJU7>]D3(?N! M":ZLL8E2H;%1OS5MT:LSZC7;2.+1U/JO%,IT4F_.5,C9T?LC9*F"8!EF5ZE\ M0%L=TR1EIHY93X7&9!R(9$$$#YXY25C)$OV,2,[VKWGZ(YW_M'B<_[`@]Y_N M+A>/9'5#KE9W=ZM[LOYQ_KA8D]6GS7HSO[]>WO]`+@A/TK"XMGKTT&"L@+MT M$M_M/Y:<#89!ZXNSW4A>SM?+*ZOC>$]3B*%^B",(1O,NWSXE\*0G@J7A8=5E MFQZ^W=%<4/*8\8P<4I2]!P[$#[\D.1-2<+$_&WLC=`'A$4#!Z='/03GC@M*- MF"JZ$`"J'ES5T9$S/F@8CY,M9.=ZY=6&2(Y\O=5<:E=3Q8"4B":3VVX@//P@ MHK@@PMNSK>*=$\ID]2=>5)E*WVW$>BS&02R7]Z(2[2'34%\`S_F7_".5+3 M78-,%X-^FN;,47=,)6JR](G9F2\XK#(G8<[^ER[<[Y]='"H9$<(13)>=).-/)A1X.T1E%-1]'N&W"$3KO!^$! M2)+CTZ_43<$!U=E#%/'OG0V`YO5R$SL>!=?HY-9WN3\B&"]FI&KK<)M0(;Q@ MFH/)WS";2>R^8IK*4U&H@I!DE+R4J*1%+G,]`*P9"3),_SJF*31GL:W?B*JT1X/A^!MOHLI592K+Z,TI428Z>U`Y;/=C,SNC&\C M4_723!(33BUJ!W-Z4C!`GOK#X`LX/I@JB<#GY`QP3`#>L-G;[M?L<^YIVG"5 M9DJ,LXUO!RW;LG?#--KVW!C$N?[5;[]%/E'<1**=H4UE8WTN-1P&CDY05UJB MD01AH36$D:^P#>WM+JU&PBCRQ)P?1]]+PB_'GA2-BVEO1$+_<99,F\,QB45R M7C(M19!RR\52R61RBV8-5(/%TP`CQB*J!M5V,2USP8R<[PWT!(@,7Y4N$F?V M!7$V'M,C=\`]Q_,S=>)5J)U_C61(,\X03C['6N(8;U8U"UZ91YQ$.5UF!,@( MHT.9..VQ+)+4W_,()\=XTI"MG[A.0-X`*E/O;R(>;4OT]T3MVP'NXRI03=!&=4&9#1A%(AP9E/4O3VTPD()S>; M-&B&F$S_,=7)Q`Z*G283IYOB9"H!,IM,"B1(DTF(WF$R,<+I328UFB$FTQ__ MF7SCP*E),\.Z,OMG\8DK0^_N#Z?"/-H$[0QR:#^X:=YUEY'/7WU=UMY6'"9W MRZT#:7#%W80.XWY;`:?=Y79%08'+-/7SU@_I,J7[#HI9(IV<1E9@&:BB%@^& M#I8!M%2^7X"6<.)IZER68+&EODFRR>G:"1P#/:O@F,2@E-)\E?>G'1YF=8PF M-W`-D$T>:,VPCF9`1,[I/'JFMFYPZ,%YP2L%&/%T*7D$$=MVK0XTSK(]C>O1 MH=U-9O*LMA#X?!-$G^OB#XU0\0AJSHF\_Q0Z1X^-IC>ZSXH.H28,7W9].0R_ M!G=#PH&<62GA`++CVB"PK^;K'\G-[>JO:W+SN+HCJX?%XWP#*2/F5YOE3\O- MPF`J#N;S_:;&>X&#*(,5A!C-G-OG!;`?[?#!O MEO?S^RO$P832/ZLM9#Y.UE&@2IH.+6!YX&T(-,+H?0,Y5^L-Y,M9SV\M]V%N MG.4E99T"%$M.UAA9K5L)GZ\CB[\]+.[7EOO9O'+(U&J?M)#\_FIUMR";^=_( MP^/JI^5ZN;JW6QCX+!FE+E%5GI"9-10IN!"S;ID*S?-ED<7\\9XI\9HP=3Y) MKX7:T3+=FV%7CYFLKF5GZP67B>8FTN'B*"K3/M=8N]']!AED8KPV4 MQ+Q_47?-'=_(QE^"&2OR)[O?GG6Q_5T-A/ M?=L!R&:UF=^65P$^(="'I)0O5J1>GA_3YRCV?U>>4TZ3W((;]'5M[833GL8N^M!2ZB'* M/6BR+#PX27I]I)=.`.6>1&GNFRA^I"\^_;S:9GF+ER%/+'UT@N#MS@_]_7%_ M!JLW-X3<#/W!YVD;NK.RF]&AKYR*&L])2AA'(EG*,O2$,26"*UEMB_S79<9$ M8P/_)`?^(#H`W,P;>H#L!>=* M%HT^AHRR'F/X=W2U73L!33;1YMF//69=^;:MVB'U!!CFR`1"87'J6ELV*LVB MJ*:+I`'[P*G()B*B9_`.00^O6&TJB`/?3.4!$]:<4M)G2IM;"=RT@B@>#C. M6A)HJ@N9L*/$G<0&><;3QUN-&WQ]4W2]K(BMTC]V#$5M M(7]G91VH^`4\+17BJ'/9-C5&*D11*WI>3L)(YG%?(%5"JI\>2RW'33IK\N)H M+O:HHNJZ5EEG3EA18%"!TE?4D,T5Y/5+PFTR)O4[0%SW&7_;A8;QZ75^#'(FOPP6\_W2\M/R_S;:RLL'5/ MU<7E^1]Y_M5Q'@_87E?_9M,H'_C\B@WTA3CIB$TUR@-3L["+#8(K:2E0AAL7 MJ!,=TV<:)OX+%5Z$6FM4HB7",IU0$^D4B6E9+Z\X) M'AS?6X97SL%/G4"/)&]/@.#"#XDDP1V7@4Y4Y]M%.^;"K.-AB3/A7"&1E'G2;.MSH#DI%.I==4?FN&X654[ M@T#7MIE>.=W$4KOJL/#?L_D>QV^@:N.])7;H?WV\:NO!',H;"99"Q))PGVF8)LPL.\W M9A^DY3YPH0\.Y3YPH0\"X#E.,0+=LB-.&7#&N&%S7SB+'IF\14J`2\HV)#2/ M^&*@_3"*_?2-66W*1(&(@E,NPKGNCJ;/D5>Z=E)>G9;..`2L#RE$**.)" M9#Z>@G7Y?FU&BA`Y<+I:O++];A1[?@C%3_CM+;BE\Z4"#E>+[9:Z,DW`,Y,( MW)W"S*\!OOW`!LWU#T'F3LVD8OT8P)\RW/;]&7$'*X]ZNES]"O'9YZR\IL3*%L"]\>_Z!8.Y(O0:W?*:8&L1`68V*>X%>7?'1'2.G7BU!:H2[KS M0]"ZD:'53MNNH#;16(^GG0[0+49AG+,SI,QXI/RUHLA;R0SV:GOG^"$MKG&6 MX2;:T#"D;`6E-XX+0:S*L(>^'#%JU0_2"44-^U[L+->V'T!6=3X[R96/'Z9!R'_`8#BK[(2KZP0\AZH']I>B*[9A=T7CZ M'4\Y8JD<;M^.&=(/O_"V`1DACYS+9-Q$EW![#8E"/-D9F^BD.U1=UYT7@OWK M"SRW?%T9V;5Y_:2L<]+BNITQ!*-VR9WF.,_<(+)?G[!%,7/C]8$+?4"S/F`3 M]XFR"2QXXI@Q'*RYC6._/C%S0YHLX9D-]OC7*+[V$W'(CN+,D4O5'!_5Z+,??%0S$,_/&P=SP,W<:9\;_GW?#R\ MTGADB!`OVL^=TA3NG9J;=B-*G*OV%J"RN_8.:$;T5C$1O^IEQ`-" MLAP@D`4A\;1^3O+,/6PV$3S.A>RL`#$HA9L)6^E[EX`H?5(XY,!-C?3K86M^ M_F%2N2"'/_]SUI3Y\";95P='C/43"TLWW]UA%8615`B=XB!*^ M'VQ?'";+:+-^IKQ:EG:(>P67GSDR%U)65DU]6Y3P\GK!2_'EZH:V`\SKI#!8 M`$:>X`81YET!B$?5(8\UUS2%=X68N]N+9U"'F1YF;*C_`D^(6?I<%9`6Q`AJ MW1I:KN?&E'85OZ58BIS!!3TI,2`E#EGZ9I2S4%^`>6JR.*<03@G+U`E\)R3/ M42)"$Y$/38..I%,:R;@TDC+CLEV7\JQB!=QC[Z$\B"YXAS>\>'+$4ETT10F@ M-A8:LC=*H=VQA=9U\0^.'\+6;Q6RX\)!;HE66ZU_#K3/ML-12$I$

XP3Q MG0`0TATHJ*[7V^)X#P1?D@!B]9CLWBF.K?\*#O`VCS[":'"L9:!.##!N/<+W/F*+O>BZ?W/VA_]# M[A2=-^1^FG]K'GKY=UK;B[8<$`Q(-Y"Y16E';M?$=)%-,U,C/02+:AW%0GD$;]NY. M*>))L27%U4,C$F@"_UN%_/K$^ZB>>(L!0)G[E1K=D*B\S",CNR_XK6LV6%R*-88 MFX5ANZ783@S#U_*&8TBAJTM:QEUZ"9]Z5G/_R]SADG^"E+\!FY@)^%Z.VD.\ M#[(K"O!$&"O@I7GK8E43X/13]0\_\S`_N\!)N(8X90T!W[6QO#6U_<`]&Y;\ M)UE,0=6?KYAT,RD*)A,T+%JHQN:EPF%: M1D8C7C=34[@79MPF:6],,1=PZ)AP>IN>=F/8T0!%E*`:[=C8J!"CVVZ.Z3&FY3S(0G(^<&DB.!%@A55Y8Q#`BT2D=?2(4\8LM_*\\+%_'G9!XKPGN+\I[XDW M]@T":V^Y.^2_;YGT[&?V$_L'.`VS'_X?4$L#!!0````(``92JD#Z7(;8-AT` M`!#S`0`5`!P`=FEV;RTR,#$R,#,S,5]P&UL550)``.KS:M/J\VK3W5X M"P`!!"4.```$.0$``.U=2W/C.)*^;\3^!ZWGL#T'E^VJ[HGMCJZ=D%\=CK%+ M#MNU/7.J@$E(0A<%:`C2C_[U"_`E4@1`\"$1@!UU*-L"H,S\$HE$(I'X]>\O MJV#R!$.*"/Y\?#V)Z"*B'T,&$1@#[("`8?C[`Y.#O__N? M__'K?QT>_O/T[GKB$R]>01Q-O!"""/J39Q0M)Z?D&'QXF'W#*:!L1/99,L3'#R?I)P'"WQ_9 M1Q-&/J:?#Y91M/[EZ.CY^?G#RV,8?"#AXNCC\?&GH[SA0=KREQ>**JV?/^5M M3X[^>7-][RWA"APBS!GV-KWX,*)^)S___/-1\BEK2M$O-.E_33P0)0)MI&LB M;<%_.\R;'?(_'9Y\//QT\N&%^@=,!I/)KR$)X!V<3Q("?HE>UPP=BE;K@!.> M_&T9POGG@R?T1-@(3*Z?TOY_.<\PFV+_`DKW"86?V'@D1+"EM"H=>Y-Q1K`/,3-Y[`=*`N1S@UKH"%.1)<`+2*_P_9()8$D" MGYG.BW_';-ZU([O7%_6?.&B!T9Q!Q^R&YY&8&0Z\N&5D,#)I_G_+B:0WY&Y) M?^`KW)"$YP/NENQS&`$4#$EW,>*0$[.+=`7=AR2ID^1$_?<"\,GP")_LB?0' M^!+%;5>,5@/W9N,&_$'"LYA&A-%$F3]T#Q?@Q/4 M;240CS$X<1W7!,D@NR*OT^1H&FMGL[KS]E1KP-VN8`.N606IZ]*$OV:456AF M:$#FW?LYU7S<`?;RV5>@B(]V?#PYG.3MRS\"[$_2SI-R[X1L1GA`O`JM`0^5 MD+!)P/POWU3D31]I%`(OR@<*P",,TI$T^QVU(C&39A*RH=#[L"!/1SY$1XSJ M$_X#)__D\/@D"]C\A?WI6_KE=W"!^'?BZ`M8P2UZV7=)FA7DE:&?AE520>CE M`[(?*[C7`TQ9BZ-ULI4^])8H*%1F'I)5*^EE5!`5"R1DF\C/!Q^/#R8Q9921 M-1]C8S=V+_LSQD<(@BLV.U[^`5^EPJ^ULU#Z-1XR\?]8%_\Z1&PW$KU^/CC9 M!Q8Y3P]L6`$$U8^MDGR5]$S@?QM#WW-*;IFY)XP!G_FO*F%OM;-2ZEL\9.+_ MGS'$/V7T^)RFRP`L!&+?^MPJ<6_1GHGYY'A,-;]$U`/!OR`(+]E?J$+1:RVM MDKV4BQR%41;7*E7I--3#H=+68B0J?.18"%;:W6-Q%H=A14'DME_>U"HDY&SD M0(RR`J?T7Z(`AF>,F@4)Y?[F5BNKQ"_D()?\*(MOYO^2U8K@^XAXWY,S+#J+ MHR2-@>VGY8Z_LI.%N*@9*G9D,IA^/=J.-.PR_B`[J*]&'DY.>.RA:,M^+@XS M)^73S$T3.B'SR6;`R0]?,8A]Q-K\M5U@HJR-K@`8)VJ)`PBFO]E M6S>S/W^[PHQC6%`G"5UP#*4MNT^B[F3?AF2.HFM"10+0FP$`RD-P@G-%_A M"#(0^>)1'25-Y[B!T9+X_$R:1HFQE*K)GK[="M7;DRP46PF+[=,L6L+P"\$D M%1E>I-+(YK)B/=3M:+@*Z;*AV-3W,6;F0=X:ZO$@;J>[>HBK8_-V`=T&8V?@ M;4:VMS]2-N#C."#YLI0R6%K+SM$38OLO7^@X:/2R"VLMEN1'G;;-YUE5.)+M MG["5Z:NPB&;%:8;-#E?.:J;;5.5CR=O:`FB=#3S`@:[X>R?%M:&\\Q`WT M[\;+'1WEWT+F"J:G!")K7/[4<(^H0JLK.]$S0J/9_#="?'I/`M&NL];"<)AJ M]+H3#KH'`:1WS';@&'Z!HOE4:V$X6#5Z3=CK2S+FISA"/@IB[FO=0R]F9A5! M>O'B!;$/_?3\8K6.H\84^HX#&0QE'[8RQ#_U#A(8MO"U$L=L?@%"S)P(>@O# M)+=DNN+75439KL.,.UKZ3:]I5*3-#B,$@ZW-;0!PM,G`863QA6T[0*%N:K1+ MK"9]-S&FT8U"*8,LCV\72GD.O8#])_;!=+H9O$#H,Y$O!Z[M@[9-$+]L[`F@ MEK0S'%L)U8J42*?`/.=+D7#F2EM:!FA!=PZI:_/S=X@62\;AE-$%%O!+O'J$ MX6Q>R_.5S=N6_0V'OR4WN5*X%J(4BB&;"C593/T_XO0L6U<]=$:R45%T^,I5 MQK7<4LG,D8E$WY+(1[!1153\Y*IA2AZY9(=V#0&OX[9$ZSO(OA=@]*=ZG];0 MP?S=6@,#@Z5[-$[I\6[2E,I*9F/G%VD^=KI(P\>;)`..?9&F7*\P9U*1V:)N M/DJR)(PX);^I%;-O)XT0*MKH,,M;$U4&L2*KLP)<) MT;&=JD::?=A3-92#6*P:2K[<.5.3<'^),,!>3]50#F*Q:BCY@(!7[6G3"1A^,JX_S\0Q,)2`'K];%``358&2RY<)Z4?&(5A9,J&;J=: M\.W$(3W@S`QVQVZ=UQ\R6P_26B5L)QQ"0/DQ1O*_MCK(NMNK$S*.W+P+<#&? M0X\)Z^+%2VJ\WS'QS;!8,J+3@5;=;5"*=APY>LJK[S;U\B7'TXCN3G-[SW(W MN9:FZHA@U]5K*VJS)+L-&3-6/`A]7CKY`;QD=3;2H@4O,/00 MA70V3S(D9NM*N9Y*ND_[00S3`4T[T95;=X(3M^`UBSL7&3.E+!J!86CJ8*IC<`]`M8S]=2TY9V[3V3!E M:+$RM.'2(<4PO698]Q,813DQUQ*--DD0]`O!'I/7%=M=,56^@Q[['07\(L3F M%OT#Z7^HM?NOM%?C=B\;=]R1<\@H]E#E"8MR->+*QV.IQ+[F5U&[N,*UJT9K M1<(HR_:8S>N/$M5-3D.'MZ(=37+0?$?"-DN1)X'S)S%7/*M(9C-D#=^*?LCX M=S0R>I[1KE]4M;''6]&41D'L+_UNSQ4$`,)<@C-\CNB:4)3:4NG2T]#^K>A+ M@QCZ']D/L"^6A$G3]Y*O@M MJ$@?^0QVR#^8I=%4I%OPRIECOX8Q+!@J*@@G]86S-CKJU&JX-ZM4K:34O^3X M[LQ24N*R.`'G1Q`"L8CT1K/CF]$037GT?T_`F-"M?IRJ5T[ZV]"AMC(9[!:R M40D$M3,0C:B,1A_#(KE]#H6DT991%Y?!SH*28W%N/'D1)?YL.?%C+B0%_!J= M+,9?@SOC2BG*:DU5PH:;K3_C/'F[2GK'4+/C6U@FVLAC-Y<61K^Y>`H"P/YP MOX0E@U#<6/RD>6,Q&V62#3/NW<0L900$MUE(0^^.HJ+;*.]J$USZ7,E7 MS_'F4/9@:>-4JK4;;0D43OWJW*D1Z\Y57&FFE@)!C3YFHJE!N#O9(4E4)Y4' M]^T:YV5#>S,1;2#:G'5\&\< M>-BF23H=G-LQG=H._V`P15&('N.(G[(]$+YT M$1PQ1H+DR:[TT36MF=]M8/-59RA.W7QG:>IY\2H.>#@H/;PC*\;-$F**GN`F M7O<%LHWG`W@1[<+:CF"^RK1F:4<96N/<8O!12OLM0/X5/@-KQ/15?3M-IY,% ML&MPL;=X\KZ?;(H`PM#/JP.79L`YG"-/F,&IT\E\U'6X<#1IMZ39TF(WM2;F M(UJGV9U8S&U.KQ(U82OS@1.2[>C%F_S$DOD/I87P#B:^GQ;$ M&GW,AUJ#">.RJP:;S>5$=N54%C8T'UP9Y8YZ5?)KRR-G06J=H59S!784TQX/ M%J5S6V]B$50"C]6Q.+%0*+IG_Y9@*:'=H>#N=N+\%QBE3VLBO.`/*S^C(!"` MJM?-"HSU6''4WU%`;!F,-:@TLP,9,NO*KX0YX0.53 MA4U=(?9S`!-HL%^^T="F,N!P0UNC-,.Q/)BW9K#]^"V45A94=K!&'9H8V4DL MIO^)JO6#(4!F^RM;6@*ODPIW$OM.8B2LY?\;^U6H=DJ?T+3D9 MN`WMK8&W@0^'SG\`%KTCG?[9&KA2B4-6R4W(D)>V,QE!"LSM^2E$_3!R5J'YL-%154MVY MX+6I]:8VE))V1F,FH=D=+]'1IRFUP&WW)N6HSJ>DNLL-8/QC&+YN_&CL7\8A M1E$<"BL/JGM\^VC)UD"3%Y>,+!,"\B+HB[56>4C:IK,5QS%M&'(T?8PGG:.T M`!+GGV!>QPAB3USY3]G:@*RB5EF\2F;HK0'HZN5^BH@W M81\C67LE)<"DAEBWD_$&6)>1O5UB&K$4VFTBTB6,D`>*-(=-7;23+G71)C]4 M1OWK>YVT(8QI$)!G+N1+$IZ3^#&:QT&]6+G"P+;K;U/9KI:LF;`=VL7=MB^$ M33N]"V[EIC8A+>?"G8!&E M\]QX0Y1BXZIL/>JQ]X:@!P;<:2`NB*1N/M9$TL"@=C@N9&!OMT?W.Z&*<%`Y M&E2R/ND#6/0*)R9%6'>QB#7]J%F#?].$S"?9%TP0GI2_XK\GZ9=,?OB*0>PC MUF_L*%3+,J-:_<8IL)B1]B!X&ZY"^\.XK[VUDOVF]F&5>+,*]A?4I4SP*GL$ M)Z=(+TAT:-;0?G1D*BI4@T!,M%F(;-%X3E8`B1YWEK0;'0&5(A7E+L2TFP5$ MR7V]@:M'&`I`$+09"P"EW@A<\IQ>=V+7DMJ14O`:VAL-9`/M[L2NMTM#2M&4 M-30:1AG13F5L--7QE4]0_;Y&H]R"#Z>BU-I`VPIL,Y`NA*@+UX[M\F'RI*!J M8U!J-+HOJMX-E"@UZ_&M]Q<'FH"M:>*.7AKH[16O88@(CU^%T9BW]Q!_XQ/[ MM.3_\_1@@8K(FYH+NIQF=]XD3IA*#U#.XY"K8Q$T=@S'`@#/=(OYT8K1B#\5AXI<-HU04>U:.13WM1DS'O8:HQEE&;HS70)F)< MM`2ACOSM+<6ILU8O,U'5)C]?B=V,V>7\#F3O!_^&L92GQ7S0T*9>08K>BF=> ME6N!J-C.#*(%3N_<>*\/(6`>LY=5FDQ^"U+L"]?[%,Y9'R;=U(=FPX20N=OG M,/U?H)U[_&Z+]':/4G'T,H;J!4OQBYZ-/1S0GX*7WGLE8\(LMR&9H^A:6NNU M^-`B^,ID._IDB3)6F'PX2QBE%R\P]!`5QRDZ#&*NZ]N%&Z?./(7L)\&WG@JA M&L,Z?5`QXTXN@W(RG!',**2,M=G\*T;"IX_:#F"='D@Y<>BNSSUS=M$<>;P6 M5UH+(-FP!8A7V-\-TD1(Q'+WT)1@_0-@/8@6X;CO97M<2@;6^285_;]/YT_+'UIC<=Z7W+VSHVY2VA M'P=P-F^J`*U:6SN-8O8<[LR6HWNJC2RD9W$\VT!+231'L$E!-%ERM.R*TLB? M\UNJ0C?S.[A'R]55(R>O\TCFS^;.K!D7&WW/Y]N_DO697^\Y M?F\T'VH@O='-D1KX)J.QFO">[6F#=NXN`]2US9?QB8$#:X&@1NVCJ:D%E6'UFW)^#TN"$>A*.&8@8;19*SGZV M+9KH>*?>QO!Y(J%ZJ`D1F.-8^+$7S<*L7H"D;JNXV1@0*C6NY$8(R#6K/FA& M8_).8THEE19K5;0=\6U9J>)LP2`B>R@L9"8I".(56D`,-Z_IB6L_-CLM&)(-NH_4W*;+#)R5M*.%+L M`])#N`?65QGHJS4S._5'3K=KT;XJDY)8GZC1J#L!B=:5+=XVO2K@C,+@C*VL M"_YP:2)1Z0L'.IW&7)7$2B5&2$R]6<'9)%*S(5O^;(RLH1E@J+2KDIPAX,"$ MAYVTEJ+&J)2PJ:D634VU.>&I1FAXFN*$]\=`'/V=!BTRTU MGB6>)OH(,&S3V0:DV_`SU+H:P7"'1W$SIFX8+9;1'5S'H;<$%$X7(4PO%*M- M<(?^IF/<@25'T]ET`F(\J2_FG-;"8IUOX4VR,=^#8]_4E]Q3,:G\X';]+0BG MM6/(N$,%":T7,' MU[PV!5XHMN+RIN/>"-VFJR3:T]?L0[T+HBU'&JU6?P-F]=/TKB/V*BTJP"@2O..K[7R1W&@GQ!( MSQ%88$(CY"DNMC9T&-E626Y+-A!M<&+:11R2-018"QM%8S-Q41!LW/4>:5AO M#N]3CTX.C*"1F8`("#4NOCK,TI&;XJ2P(4V%2J66FQ2(CDP: M=]`^T-0&`:39.W/B2Y:U%N-%O'MI>C%IM_D9"MF!L@R'RCE-&*0\2:!4P9/^ MCJ)ER41`(H-U\9#F>&T:,.]4>ZH9K!/`",3=V2BF,>-'? MBY>L>+T"8+UNEH.OQZ1YJ70#)6TG/(L2M+,/+$CT/>CT/>C4)-#9.]'H>]'H>]'H:84'\K!$H7\+PEHH5:>#*0Z:UGE*`R_&S4<)AK(]5$D&&A>&NXQB"MK2 MNP)=F+(%]JGOHY2R,[:&Y[8>1<0\STOA)?`0T']L'J0 M$6VVR'UY-R[319;XQ+U-)J$;$'Z'W))=0\`HITNTOH.,%("S^XQ<(,*R(&U' ML,IDMV7.%F,Q72S"Y+GC1)LK&LXYR;V.>X0].,68Q.Q_+KW9O-F#&VIHF\W' M8$)0[0%&*;4IW?I)^`QBG]^0YK]E>UOQGJ]%=YL5HQ6C*FMB$_A%F@_?V6#: M304$@[BL"`)V]Y93L]^3]U-`$9W-;TN#;Q^Q,Y7;/F%/>DW(?%+I-T;V7L4+ M*.')U*),VVQ^B3#`'@)!(];I5:,A MRWE\RU-'5O:G>0)U+/#CW$S:G.7RYR(C>(V>N"M8)?'T-?4^`T"I7M6>]H,9 M/^_Z,/=&IF.665K/5M69C]TJ\[Q/R.84)= M5#F'NQ6KUF"\(?P+6$%IYFKK$<;"NH,Z:P`LYG''N;`W`,=S9G?B$.'%`_26 MF`1D@2`](R&\#8D?>Q$/P)W!(.#'.(I#Z/D0`A^N M0/B=7B,O"9+R\`:(H.Q90^U>MD*NPYLM:65Y?/T:T41-[^/U.GC=/($C1UBW MIZTHZ_)GW>SE?RVDF^WO)];5(>]X[\L^OA4[EW#J?@,7@]0"L=#9SF-3W5 M`+#"DW%+],YUX;=07!>CN8N!^`L46T,#,G[>'O93SXM7<9*--UWQ]*T_1>E' M#=*3#N*,?D@Y=/01`DG(4WI/_Z=:%H$\]-GQ1KY!(5!-4C1NY#1V,3I,J^7-6/.&*64,#QOR`('YZ)2",:NUBC`XV< MN+J#5C+.ODEH"30ZN8%\RHNC)_UQ1TC?P=Y@-GGMU(OV;X(!%P6;=1`,H#U.B'A*U.03V]%/SC7 M,]S:,"1=K->!@I,\?/*36^$3C5LL]73HKJ^]O1-1IF'3Z\#2F:C9<:S) MV(Q*,1TU.1EW1OYZQ(E^!!2R7_X?4$L#!!0````(``92JD"J)2J@@PH```!> M```1`!P`=FEV;RTR,#$R,#,S,2YXH/^#ZB^]`G7\R.ZA&R1W<%Z%46=CQ$YQWPZT-)9Y M*Y,^DG+B^^L[I$1+?NGA)&L=*BRPD,29X0Q_Y'`X'.?RY]=YX"Q!2,K95:-S MUFXXP%SN4>9?-4+9)-*EM/'S3W_]R^7?FLU?KI\&CL?=<`Y,.:X`HL!S7JB: M.=?\A8$S)KX/XLPQA$,B)`@KW>FTS_2_3K?=;,;RKHE$?FPS]-VSSKKE`568 M4M-XX7QN_:O5;7>Z3O?B_--%N^/T'B)"ZH"%K M\3OTL3:=+U^^M$QKPU%$^*"^DCG(!7%A33X'03U*V(1R''F$`LY@D5+!!$+(423+@GEKWG!Z^SZVH<:UDOH96NX@!YZC^G,`_)7)B M.&R+'HA.L]UIXE#@I'&<2\(85T3AI#3O^LMB0=F4QZ_X0:-T(7@`8Q3AZ(?G MIW[>B&NRUHCZ#*UW"5,]U^4A4[B6ACR@2"@;#O6N&MDD:R6L&AY,*:-&W7:W MW76:SBV5;L!E*`!?4M*<1)QCY5VVMH5LRP]Q$3ZRG\SS0H!$R,W@#/!#S!V3 M9'&Z)'##X`C&1+/#?/%7"\A[X/1`?N/B)I2*(Y7L,6\$OI[M?9P'8F[LB-`J M0IB#V:=MS(Q,9RW4("N(P)/AZ` M)6[+1.5S(50B234H!4'9#T?>CI,/1#W^^\-8Y' MX)B.)PK0Y<06QV-81QS'9RSV.=HR##D+LULVG5%[V/>$M5,Q[8^9X#S_GNB6`MHM[F2N"P>4K>_IRSB66C4&]4;_9H MQ1U:KC\[UIW5^!V#7WI9%2',66CET:L7W_'@E;C?*G;/]6DW=Y(+H'VJ(3P` MX0UG'C#L!A\D#I:GK^]':+FYYGV!_*+@>ZM&0T`U!RB'.6J1DH=&J!33(?;,]>0.>=8@LH[L") M>D"GF>ZC7B9%8-N#5!XX!;W;)C@U&`IFQPNF6W M'G.!HZ4[1GR]S92#['$!PFB^![-46S9HG:-`2\37H.6#=AL7>O:8=X>QMEKM ME$9E4F0"J.&SW.E'G<./1/V?U4'I_W05Z1-,'5,C>J&+%Z\:DLX7@:XM-=]F M`J97#5W]V;3EG;^BN6>O\\"2:/D9U:H&V>T1BCNV(HAP=Z3LU+"B$([+26&P MU[+*6P&(GV9/7W([NA_Y3X<$J&GKW8P/R*2L\<@"P0=:/=#R/\A9CDNLK.F;J_*#++]==[+7\,M6NK88WS9KCR_1;BZ4PW8JP0O4 M9T?E[P/N&GGYG%\C1AS3]I=FI]OL_'CV*CVK:T%5MDKDB^A@6/1;T_)I%=8U5(X"BG@N4KK8*1)<$]\_D2IQ9-UY4?TF$OCWYH)LS%>D^7M?N$+`KW MOI>Q!8&2]DMI7?87\!>$P3+H\?]\!/B[/P0HMPR.7`.9/RMX`P!&UG$(V'EE M4J%B57H^IOGLRR%-XI^"F*A/^^5?LT*_WD0J05R<$UKS[#`QH27QTU5#B1"7 M=;0QF!_K7&`+97X?0WD=.J%Y(1)3%6H)_Q8\7%A"#.CGV"T-`IW-MZ*B-G3D ME'MC(]8+11S''C)P*+@+X.E2E3%YO0:&?E[)>\'G=Z\@7"H!SRLCQ=UOCXOX M-!-9>P1CVM0Y9Z"(6'V(L5';)$HS8`-,J#H\!(]J!F)]C-86Q`TS/"`!(@N6 MQH[`FT3\6<;E"5R@2]V9S?:NT"*,]!>$KFT\-"(%F2NZ'!Z(.Z,,Q$I?+RQB MAW8?"HS^0K&>!7E4'VQ<%&&ILK;=\#D>"F<(`%U"-#\'7$:7=2M=:74=H,-: MXUJ0.K(U^N'AA;+?OZL;UQ--*OUMB%OI%#7DV]M3)DG%=J7LF_&H(F[;OG(\ M%3,X]IY/,"$J<2S;7ZNYJ%+;/WH^CBC\`9[>&9^16RA"&5(,N32G1_D`1-^C M:1'6S#<(.#%LSXS:JV%Y2XG/./;HHHKS"0AK7@[1AO?P^!S-_:XVW(7Z\$_8 M0?TS"$ZM^X!.810E=#=UWM-P:ET+_,#V@&<[AK-B_DW_:0(O#`"/!)'N3Z#/ M?%J-Q(CK5=RXX]J/Y*[8(#PN`>,C?Z;5#X4[(Q)ZOH#HXJ:G;H@0*]3IOR0( MUW%6.9YJ;A#;Y:/IB&3S^SL`YJF+&;8+-YQ`_UWCJUC5`8:]6K#<8T:JK6)S M[S^XN:+G,,?735>YK^74OK(?!.&<^A@4]''*"9-6V=J5,DE.K7\/@T^/!MC% M$D;@AL*D!>Y>W2#THM!&GRU"M3>/="1SQ2;<$'V#2BZID?8&8X;C8P& M5!I/-@H7BV"5[)*;%A6E/K55.W^98']LF$M6-;=`I+H-(2X!&QK>>RZ>8$GA MY7%J4VA]YM$E]="28/5`&9V'\[7G>(.$M/%6U^]K/@8FNE;`U[$L"3#PX>,9 M%;BDA*X^CBW,)HIG)D[+141XHDR3YMB)YW::*AW2)=KNC>KV-E=L03T0%DY1 MG5#W/`9WQGC`?0P8;KB`H>!>Z!H_=P.!+@>!+7=X-/NI_>.`?H.`SCCWTLLE M225=`QJ4I).>%YP]!XKB61&#*J6"C0S4.PD[[IP^(#B0 M5`7V&3H48`BF!+@G+@UHXGS>*N6[Q6\'8V_/,XE"$FA3]'6+B[:,^;5.X8=" MZ'RJ,6_,-PQ**FGI`WZ\\VA;2BS67L)J+M.?C,=A''V.V^IWLC-W_1A2%]1A#+^3: MGT3NW4G?2UQ%)\1!LTRBKF_>XA-<$FZ78/F3FKTNB-JNDSF"L:)#H/?=C3(# MP9/IFY$:+,-4@3RA#7X31_:L,,R/''B4>5E?$A&UL550%``.KS:M/=7@+``$$)0X```0Y`0``4$L!`AX# M%`````@`!E*J0"`GX2BP#0``QJT``!4`&````````0```*2!%F```'9I=F\M M,C`Q,C`S,S%?8V%L+GAM;%54!0`#J\VK3W5X"P`!!"4.```$.0$``%!+`0(> M`Q0````(``92JD#@":8*O`P``+^]```5`!@```````$```"D@15N``!V:79O M+3(P,3(P,S,Q7V1E9BYX;6Q55`4``ZO-JT]U>`L``00E#@``!#D!``!02P$" M'@,4````"``&4JI`OHUBP\4Z``!CS`(`%0`8```````!````I($@>P``=FEV M;RTR,#$R,#,S,5]L86(N>&UL550%``.KS:M/=7@+``$$)0X```0Y`0``4$L! M`AX#%`````@`!E*J0/I`Q0````(``92JD"J)2J@@PH```!>```1`!@```````$```"D@;G3``!V M:79O+3(P,3(P,S,Q+GAS9%54!0`#J\VK3W5X"P`!!"4.```$.0$``%!+!08` 1````!@`&`!H"``"'W@`````` ` end XML 16 R2.htm IDEA: XBRL DOCUMENT v2.4.0.6

Condensed Consolidated Statements of Operations (Unaudited) (USD $)
In Thousands, except Per Share data, unless otherwise specified
3 Months Ended 6 Months Ended

Mar. 31, 2012

Mar. 31, 2011

Mar. 31, 2012

Mar. 31, 2011

Condensed Consolidated Statements of Operations [Abstract]

NET SALES $ 47,441 $ 41,059 $ 87,707 $ 78,322

COST OF SALES 17,691 15,102 33,224 28,863

GROSS PROFIT 29,750 25,957 54,483 49,459

OPERATING EXPENSES

Research and development 2,508 2,326 4,781 4,635

Selling and marketing 5,781 5,598 11,349 11,073

General and administrative 6,431 5,831 13,074 12,459

Plant consolidation costs 203 647

Sales and marketing leadership reorganization 1,240 1,240

Total operating expenses 14,923 14,995 29,851 29,407

OPERATING INCOME 14,827 10,962 24,632 20,052

OTHER INCOME (EXPENSE)

Interest income 8 27 13 44

Other, net (43) 118 273 321

Total other income (expense) (35) 145 286 365

EARNINGS BEFORE INCOME TAXES 14,792 11,107 24,918 20,417

INCOME TAX PROVISION 5,166 3,847 8,714 7,132

NET EARNINGS $ 9,626 $ 7,260 $ 16,204 $ 13,285

BASIC EARNINGS PER COMMON SHARE $ 0.23 $ 0.18 $ 0.39 $ 0.33

DILUTED EARNINGS PER COMMON SHARE $ 0.23 $ 0.18 $ 0.39 $ 0.32

AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - BASIC 41,080 40,686 41,071 40,647

EFFECT OF DILUTIVE STOCK OPTIONS AND RESTRICTED SHARES AND UNITS 540 662 500 672

AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - DILUTED 41,620 41,348 41,571 41,319

ANTI-DILUTIVE SECURITIES:

Common share options and restricted shares and units 316 211 310 176

DIVIDENDS DECLARED PER COMMON SHARE $ 0.19 $ 0.19 $ 0.38 $ 0.38

X

- Definition

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Antidilution

-URI http://asc.fasb.org/extlink&oid=6505113

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 171

-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 128

-Paragraph 40

-Subparagraph c

-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 128

-Paragraph 13, 14

-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 Emerging Issues Task Force (EITF)

-Number 07-4

-Paragraph 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 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Diluted Earnings Per Share

-URI http://asc.fasb.org/extlink&oid=6510752

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Contingent Stock Agreement

-URI http://asc.fasb.org/extlink&oid=6508534

+ Details

Name: us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Aggregate dividends declared during the period for each share of common stock outstanding.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

+ Details

Name: us-gaap_CommonStockDividendsPerShareDeclared

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: duration

X

- Definition

Total costs related to goods produced and sold during the reporting period.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Article 5

-Section 03

-Paragraph 2

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.2(a))

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

+ Details

Name: us-gaap_CostOfGoodsSold

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 55

-Paragraph 52

-URI http://asc.fasb.org/extlink&oid=6945512&loc=d3e4984-109258

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

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 07-4

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Article 5

-Section 03

-Paragraph 20

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.19)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 7

-Paragraph 18

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-04.23)

-URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 36, 37, 38

-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 260

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.21)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 21

-Article 9

Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 45

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6920599&loc=d3e1252-109256

+ Details

Name: us-gaap_EarningsPerShareBasic

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: duration

X

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 11, 12, 36

-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 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.21)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Article 5

-Section 03

-Paragraph 20

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 45

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6920599&loc=d3e1252-109256

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 7

-Paragraph 18

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 21

-Article 9

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

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 07-4

-Paragraph 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.

+ Details

Name: us-gaap_EarningsPerShareDiluted

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: duration

X

- Definition

The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.4)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

+ Details

Name: us-gaap_GeneralAndAdministrativeExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.1,2)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

+ Details

Name: us-gaap_GrossProfit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Sum of operating profit and nonoperating income or expense before Income or Loss from equity method investments, income taxes, extraordinary items, and noncontrolling interest.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Article 4

-Section 08

-Paragraph h

-Subparagraph 1(i)

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(h)(1)(i))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

+ Details

Name: us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Details

Name: us-gaap_IncomeStatementAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The sum of the current income tax expense or benefit and the deferred income tax expense or benefit pertaining to continuing operations.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Income Tax Expense (or Benefit)

-URI http://asc.fasb.org/extlink&oid=6515339

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-Subparagraph (a),(b)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph h

-Article 4

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 45

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(h))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

+ Details

Name: us-gaap_IncomeTaxExpenseBenefit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Income derived from investments in debt and equity securities and on cash and cash equivalents. Interest income represents earnings which reflect the time value of money or transactions in which the payments are for the use or forbearance of money. Dividend income represents a distribution of earnings to shareholders by investee companies.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 115

-Paragraph 14

-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 SEC

-Name Regulation S-X (SX)

-Number 210

-Article 5

-Section 03

-Paragraph 7

-Subparagraph a, b

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.7(a),(b))

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

+ Details

Name: us-gaap_InvestmentIncomeInterestAndDividend

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business).

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Article 5

-Section 03

-Paragraph 7

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.7)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

+ Details

Name: us-gaap_NonoperatingIncomeExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.

+ References

No definition available.

+ Details

Name: us-gaap_OperatingExpenses

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Details

Name: us-gaap_OperatingExpensesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The net result for the period of deducting operating expenses from operating revenues.

+ References

No definition available.

+ Details

Name: us-gaap_OperatingIncomeLoss

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The net amount of other income and expense amounts, the components of which are not separately disclosed on the income statement, resulting from ancillary business-related activities (that is, excluding major activities considered part of the normal operations of the business) also known as other nonoperating income (expense) recognized for the period. Such amounts may include: (a) dividends, (b) interest on securities, (c) net gains or losses on securities, (d) unusual costs, (e) gains or losses on foreign exchange transactions, and (f) miscellaneous other income and expense items.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Article 5

-Section 03

-Paragraph 9

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.9)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

+ Details

Name: us-gaap_OtherNonoperatingIncomeExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Details

Name: us-gaap_OtherNonoperatingIncomeExpenseAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 55

-Paragraph 4J

-URI http://asc.fasb.org/extlink&oid=6922042&loc=SL4591551-111686

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

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph a

-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 AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph A1, A4, A5

-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 AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph c(1)

-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 AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 29

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 50

-Paragraph 1A

-Subparagraph (a),(c)

-URI http://asc.fasb.org/extlink&oid=6921930&loc=SL4573702-111684

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 55

-Paragraph 4K

-URI http://asc.fasb.org/extlink&oid=6922042&loc=SL4591552-111686

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

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 5

-Subparagraph 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 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 45

-Paragraph 19

-URI http://asc.fasb.org/extlink&oid=6921628&loc=SL4569616-111683

+ Details

Name: us-gaap_ProfitLoss

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 985

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6501960&loc=d3e128462-111756

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 730

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6420194&loc=d3e21568-108373

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 51

-Subparagraph g

-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 2

-Paragraph 12, 13

-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 Statement of Financial Accounting Standard (FAS)

-Number 86

-Paragraph 11, 12

-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

Name: us-gaap_ResearchAndDevelopmentExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Total revenue from sale of goods and services rendered during the reporting period, in the normal course of business, reduced by sales returns and allowances, and sales discounts.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Article 5

-Section 03

-Paragraph 1

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.1)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

+ Details

Name: us-gaap_SalesRevenueNet

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The aggregate total amount of expenses directly related to the marketing or selling of products or services.

+ References

No definition available.

+ Details

Name: us-gaap_SellingAndMarketingExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The sum of dilutive potential common shares or units used in the calculation of the diluted per-share or per-unit computation.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 40

-Subparagraph a

-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 260

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

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

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 07-4

-Paragraph 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.

+ Details

Name: us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 45

-Paragraph 16

-URI http://asc.fasb.org/extlink&oid=6920599&loc=d3e1505-109256

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

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 07-4

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 40

-Subparagraph a

-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 128

-Paragraph 8

-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 260

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

+ Details

Name: us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 45

-Paragraph 10

-URI http://asc.fasb.org/extlink&oid=6920599&loc=d3e1448-109256

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 171

-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 Accounting Standards Codification

-Glossary Weighted-Average Number of Common Shares Outstanding

-URI http://asc.fasb.org/extlink&oid=6528421

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 40

-Subparagraph a

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 8

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

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 07-4

-Paragraph 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.

+ Details

Name: us-gaap_WeightedAverageNumberOfSharesOutstandingBasic

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Details

Name: vivo_AntidilutiveSecuritiesExcludedFromComputationAbstract

Namespace Prefix: vivo_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

This element represents costs incurred in connection with the reorganization of European and Global Sales & Marketing leadership.

+ References

No definition available.

+ Details

Name: vivo_LeadershipReorganizationCosts

Namespace Prefix: vivo_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Plant consolidation costs.

+ References

No definition available.

+ Details

Name: vivo_PlantConsolidationCosts

Namespace Prefix: vivo_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

XML 17 R6.htm IDEA: XBRL DOCUMENT v2.4.0.6

Condensed Consolidated Statement of Changes in Shareholders' Equity (Unaudited) (USD $)
In Thousands, unless otherwise specified

Total

USD ($)

Common Shares Issued

Additional Paid-In Capital

USD ($)

Retained Earnings

USD ($)

Accumulated Other Comprehensive Income (Loss)

USD ($)

Comprehensive Income (Loss)

USD ($)

Beginning balance at Sep. 30, 2011 $ 138,524 $ 100,010 $ 38,065 $ 449 $ 0

Beginning balance, Shares at Sep. 30, 2011 41,237

Cash dividends paid (15,609) (15,609)

Exercise of stock options 200 200

Exercise of stock options, Shares 21

Issuance of restricted shares, net of forfeitures (3)

Conversion of restricted stock units 2

Stock compensation expense 1,321 1,321

Comprehensive income:

Net earnings 16,204 16,204 16,204

Other comprehensive income taxes (71) (71) (71)

Foreign currency translation adjustment 197 197 197

Comprehensive income 16,330 16,330

Ending balance at Mar. 31, 2012 $ 140,766 $ 101,531 $ 38,660 $ 575 $ 0

Ending balance, Shares at Mar. 31, 2012 41,257

X

- Definition

This element represents the amount of recognized equity-based compensation during the period, that is, the amount recognized as expense in the income statement (or as asset if compensation is capitalized). Alternate captions include the words "stock-based compensation".

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 35

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6415241&loc=d3e4534-113899

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 20

-Section 55

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6576910&loc=d3e11149-113907

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph 64

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A91

-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 718

-SubTopic 20

-Section 55

-Paragraph 13

-URI http://asc.fasb.org/extlink&oid=6576910&loc=d3e11178-113907

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph 39

-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

Name: us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Details

Name: us-gaap_ComprehensiveIncomeNetOfTaxAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the economic entity, including both controlling (parent) and noncontrolling interests. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, including any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 55

-Paragraph 4K

-URI http://asc.fasb.org/extlink&oid=6922042&loc=SL4591552-111686

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 45

-Paragraph 19

-URI http://asc.fasb.org/extlink&oid=6921628&loc=SL4569616-111683

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

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph A5

-Appendix A

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

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 29

-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 AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph a

-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

Name: us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Equity impact of common stock cash dividends declared by an entity during the period. This element includes paid and unpaid dividends declared during the period.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

+ Details

Name: us-gaap_DividendsCommonStockCash

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Pre tax adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into functional currency of the reporting entity, net of reclassification of realized foreign currency translation gains (losses). Includes gain (loss) on foreign currency forward exchange contracts. Includes foreign currency transactions designated as hedges of net investment in a foreign entity and intercompany foreign currency transactions that are of a long-term nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements. Includes the gain (loss) on a derivative instrument or nonderivative financial instrument that may give rise to a foreign currency transaction gain (loss) that has been designated and qualified as a hedging instrument for hedging of the foreign currency exposure of a net investment in a foreign operation.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 830

-SubTopic 20

-Section 35

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6939497&loc=d3e30304-110892

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 130

-Paragraph 24

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 130

-Paragraph 14, 17, 19, 26

-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 AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph c(3)

-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 Statement of Financial Accounting Standard (FAS)

-Number 133

-Paragraph 45

-Subparagraph c

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 830

-SubTopic 30

-Section 45

-Paragraph 20

-Subparagraph (b),(d)

-URI http://asc.fasb.org/extlink&oid=6915805&loc=d3e32211-110900

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 11

-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e637-108580

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 52

-Paragraph 13, 20, 31

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 55

-Paragraph 2

-Subparagraph (a)-(c)

-URI http://asc.fasb.org/extlink&oid=6920433&loc=d3e998-108581

+ Details

Name: us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPeriodIncreaseDecrease

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: na

Period Type: duration

X

- Definition

Tax effect of the change in accumulated other comprehensive income (loss), that is, the tax effect on items included in other comprehensive income (loss) during the period.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e640-108580

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 31

-Article 5

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-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 AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph c(3)

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 130

-Paragraph 24

-Subparagraph 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 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 36

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 20

-Section 45

-Paragraph 11

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6909487&loc=d3e39076-109324

+ Details

Name: us-gaap_OtherComprehensiveIncomeLossTax

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 55

-Paragraph 4J

-URI http://asc.fasb.org/extlink&oid=6922042&loc=SL4591551-111686

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

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph a

-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 AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph A1, A4, A5

-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 AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph c(1)

-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 AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 29

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 50

-Paragraph 1A

-Subparagraph (a),(c)

-URI http://asc.fasb.org/extlink&oid=6921930&loc=SL4573702-111684

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 55

-Paragraph 4K

-URI http://asc.fasb.org/extlink&oid=6922042&loc=SL4591552-111686

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

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 5

-Subparagraph 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 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 45

-Paragraph 19

-URI http://asc.fasb.org/extlink&oid=6921628&loc=SL4569616-111683

+ Details

Name: us-gaap_ProfitLoss

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Number of shares of stock issued as of the balance sheet date, including shares that had been issued and were previously outstanding but which are now held in the treasury.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

+ Details

Name: us-gaap_SharesIssued

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Total of Stockholders' Equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity including portions attributable to both the parent and noncontrolling interests (previously referred to as minority interest), if any. The entity including portions attributable to the parent and noncontrolling interests is sometimes referred to as the economic entity. This excludes temporary equity and is sometimes called permanent equity.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 45

-Paragraph 16

-URI http://asc.fasb.org/extlink&oid=6921628&loc=SL4568740-111683

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 55

-Paragraph 4I

-URI http://asc.fasb.org/extlink&oid=6922042&loc=SL4590271-111686

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

-Name Accounting Research Bulletin (ARB)

-Publisher AICPA

-Number 51

-Paragraph 26

-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 AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph A3

-Appendix A

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

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 25

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 45

-Paragraph 15

-URI http://asc.fasb.org/extlink&oid=6921628&loc=SL4568447-111683

+ Details

Name: us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

The number of shares issued during the period upon the conversion of units. An example of a convertible unit is an umbrella partnership real estate investment trust unit (UPREIT unit).

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 4, 5

-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 AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-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 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28,29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30, 31

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

+ Details

Name: us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Number of shares issued during the period related to Restricted Stock Awards, net of any shares forfeited.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 4, 5

-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

Name: us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Number of share options (or share units) exercised during the current period.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28,29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)(iv)(2)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

+ Details

Name: us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Value stock issued during the period as a result of the exercise of stock options.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29-31)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30, 31

-Article 5

+ Details

Name: us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

XML 18 R22.htm IDEA: XBRL DOCUMENT v2.4.0.6

Major Customers and Segment Information (Details Textual) (USD $)
In Thousands, unless otherwise specified
3 Months Ended 6 Months Ended

Mar. 31, 2012

Mar. 31, 2011

Mar. 31, 2012

Customer

Mar. 31, 2011

Major Customers and Segment Information (Textual) [Abstract]

Consolidation of the Maine operations into the Tennessee facility 203 647

Cost incurred, total 1,704

Cost of sales 509

Operating expenses 1,195

Additional cost expected to be incurred 350 350

U.S. Diagnostics [Member]

Segment Reporting Information [Line Items]

Number of customers 2

Percentage of third-party sales 49.00% 50.00% 49.00% 51.00%

Sales and marketing leadership reorganization costs 365 365

Life Science [Member]

Segment Reporting Information [Line Items]

Number of customers 2

Percentage of third-party sales 21.00% 12.00% 24.00% 14.00%

European Diagnostics [Member]

Segment Reporting Information [Line Items]

Sales and marketing leadership reorganization costs $ 875 $ 875

X

- Details

Name: us-gaap_SegmentReportingInformationLineItems

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Additional cost expected to be incurred related to consolidation.

+ References

No definition available.

+ Details

Name: vivo_AdditionalCostExpectedToBeIncurredRelatedToConsolidation

Namespace Prefix: vivo_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Aggregate Maine and Tennessee facility consolidation costs incurred since announcement of consolidation.

+ References

No definition available.

+ Details

Name: vivo_AggregateMaineConsolidationCostIncurredSinceAnnouncementOfConsolidation

Namespace Prefix: vivo_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Cost related consolidation of the Maine operations into the Tennessee facility.

+ References

No definition available.

+ Details

Name: vivo_CostRelatedConsolidationOfMaineOperationsInToTennesseeFacility

Namespace Prefix: vivo_

Data Type: xbrli:monetaryItemType

Balance Type: na

Period Type: duration

X

- Definition

Maine and Tennessee facility consolidation costs included in cost of sales since announcement.

+ References

No definition available.

+ Details

Name: vivo_MaineConsolidationCostIncludedInCostOfSales

Namespace Prefix: vivo_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Maine and Tennessee facility consolidation costs included in operating expenses since announcement.

+ References

No definition available.

+ Details

Name: vivo_MaineConsolidationCostIncludedInOperatingExpenses

Namespace Prefix: vivo_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Details

Name: vivo_MajorCustomersAndSegmentInformationTextualAbstract

Namespace Prefix: vivo_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Number of major distributor customer.

+ References

No definition available.

+ Details

Name: vivo_NumberOfMajorDistributorCustomer

Namespace Prefix: vivo_

Data Type: xbrli:integerItemType

Balance Type: na

Period Type: duration

X

- Definition

Percentage of segment's third-party sales to two customers.

+ References

No definition available.

+ Details

Name: vivo_PercentageOfSalesToThirdParty

Namespace Prefix: vivo_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- Definition

Sales and marketing leadership reorganization costs.

+ References

No definition available.

+ Details

Name: vivo_SalesAndMarketingLeadershipReorganizationCosts

Namespace Prefix: vivo_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

XML 19 R24.htm IDEA: XBRL DOCUMENT v2.4.0.6

Intangible Assets (Details Textual) (USD $)
In Thousands, unless otherwise specified
3 Months Ended 6 Months Ended

Mar. 31, 2012

Mar. 31, 2011

Mar. 31, 2012

Mar. 31, 2011

Intangible Assets (Textual) [Abstract]

Amortization expense for intangible assets $ 543 $ 606 $ 1,063 $ 1,201

Estimated amortization expense for intangible assets remainder of fiscal year 2012 1,115

Estimated amortization expense for intangible assets fiscal year 2013 2,199

Estimated amortization expense for intangible assets fiscal year 2014 1,763

Estimated amortization expense for intangible assets fiscal year 2015 1,514

Estimated amortization expense for intangible assets fiscal year 2016 1,171

Estimated amortization expense for intangible assets fiscal year 2017 $ 924

X

- Definition

Aggregate amount of intangible asset amortization recognized as expense during the period.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 45

-Subparagraph a(2)

-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 350

-SubTopic 30

-Section 50

-Paragraph 2

-Subparagraph (a)(2)

-URI http://asc.fasb.org/extlink&oid=6905858&loc=d3e16323-109275

+ Details

Name: us-gaap_FiniteLivedIntangibleAssetsAmortizationExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The amount of amortization expense expected to be recognized during the remainder of the current fiscal year.

+ References

No definition available.

+ Details

Name: us-gaap_FutureAmortizationExpenseRemainderOfFiscalYear

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The amount of amortization expense expected to be recognized during year five of the five succeeding fiscal years.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 45

-Subparagraph a(3)

-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 350

-SubTopic 30

-Section 50

-Paragraph 2

-Subparagraph (a)(3)

-URI http://asc.fasb.org/extlink&oid=6905858&loc=d3e16323-109275

+ Details

Name: us-gaap_FutureAmortizationExpenseYearFive

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The amount of amortization expense expected to be recognized during year four of the five succeeding fiscal years.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 45

-Subparagraph a(3)

-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 350

-SubTopic 30

-Section 50

-Paragraph 2

-Subparagraph (a)(3)

-URI http://asc.fasb.org/extlink&oid=6905858&loc=d3e16323-109275

+ Details

Name: us-gaap_FutureAmortizationExpenseYearFour

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The amount of amortization expense expected to be recognized during year one of the five succeeding fiscal years.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 45

-Subparagraph a(3)

-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 350

-SubTopic 30

-Section 50

-Paragraph 2

-Subparagraph (a)(3)

-URI http://asc.fasb.org/extlink&oid=6905858&loc=d3e16323-109275

+ Details

Name: us-gaap_FutureAmortizationExpenseYearOne

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The amount of amortization expense expected to be recognized during year three of the five succeeding fiscal years.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 45

-Subparagraph a(3)

-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 350

-SubTopic 30

-Section 50

-Paragraph 2

-Subparagraph (a)(3)

-URI http://asc.fasb.org/extlink&oid=6905858&loc=d3e16323-109275

+ Details

Name: us-gaap_FutureAmortizationExpenseYearThree

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The amount of amortization expense expected to be recognized during year two of the five succeeding fiscal years.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 45

-Subparagraph a(3)

-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 350

-SubTopic 30

-Section 50

-Paragraph 2

-Subparagraph (a)(3)

-URI http://asc.fasb.org/extlink&oid=6905858&loc=d3e16323-109275

+ Details

Name: us-gaap_FutureAmortizationExpenseYearTwo

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Details

Name: vivo_IntangibleAssetsTextualAbstract

Namespace Prefix: vivo_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 20 Show.js IDEA: XBRL DOCUMENT /** * Rivet Software Inc. * * @copyright Copyright (c) 2006-2011 Rivet Software, Inc. All rights reserved. * Version 2.1.0.1 * */ var moreDialog = null; var Show = { Default:'raw', more:function( obj ){ var bClosed = false; if( moreDialog != null ) { try { bClosed = moreDialog.closed; } catch(e) { //Per article at http://support.microsoft.com/kb/244375 there is a problem with the WebBrowser control // that somtimes causes it to throw when checking the closed property on a child window that has been //closed. So if the exception occurs we assume the window is closed and move on from there. bClosed = true; } if( !bClosed ){ moreDialog.close(); } } obj = obj.parentNode.getElementsByTagName( 'pre' )[0]; var hasHtmlTag = false; var objHtml = ''; var raw = ''; //Check for raw HTML var nodes = obj.getElementsByTagName( '*' ); if( nodes.length ){ objHtml = obj.innerHTML; }else{ if( obj.innerText ){ raw = obj.innerText; }else{ raw = obj.textContent; } var matches = raw.match( /<\/?[a-zA-Z]{1}\w*[^>]*>/g ); if( matches && matches.length ){ objHtml = raw; //If there is an html node it will be 1st or 2nd, // but we can check a little further. var n = Math.min( 5, matches.length ); for( var i = 0; i < n; i++ ){ var el = matches[ i ].toString().toLowerCase(); if( el.indexOf( '= 0 ){ hasHtmlTag = true; break; } } } } if( objHtml.length ){ var html = ''; if( hasHtmlTag ){ html = objHtml; }else{ html = ''+ "\n"+''+ "\n"+' Report Preview Details'+ "\n"+' '+ "\n"+''+ "\n"+''+ objHtml + "\n"+''+ "\n"+''; } moreDialog = window.open("","More","width=700,height=650,status=0,resizable=yes,menubar=no,toolbar=no,scrollbars=yes"); moreDialog.document.write( html ); moreDialog.document.close(); if( !hasHtmlTag ){ moreDialog.document.body.style.margin = '0.5em'; } } else { //default view logic var lines = raw.split( "\n" ); var longest = 0; if( lines.length > 0 ){ for( var p = 0; p < lines.length; p++ ){ longest = Math.max( longest, lines[p].length ); } } //Decide on the default view this.Default = longest < 120 ? 'raw' : 'formatted'; //Build formatted view var text = raw.split( "\n\n" ) >= raw.split( "\r\n\r\n" ) ? raw.split( "\n\n" ) : raw.split( "\r\n\r\n" ) ; var formatted = ''; if( text.length > 0 ){ if( text.length == 1 ){ text = raw.split( "\n" ) >= raw.split( "\r\n" ) ? raw.split( "\n" ) : raw.split( "\r\n" ) ; formatted = "
"+ text.join( "

\n" ) +"
"; }else{ for( var p = 0; p < text.length; p++ ){ formatted += "
" + text[p] + "
\n"; } } }else{ formatted = '
' + raw + '
'; } html = ''+ "\n"+''+ "\n"+' Report Preview Details'+ "\n"+' '+ "\n"+''+ "\n"+''+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+'
'+ "\n"+' formatted: '+ ( this.Default == 'raw' ? 'as Filed' : 'with Text Wrapped' ) +''+ "\n"+'
'+ "\n"+'
'+formatted+'
'+ "\n"+'
'+ "\n"+'
'+raw+'
'+ "\n"+'
'+ "\n"+''+ "\n"+''; moreDialog = window.open("","More","width=700,height=650,status=0,resizable=yes,menubar=no,toolbar=no,scrollbars=yes"); moreDialog.document.write(html); moreDialog.document.close(); this.toggle( moreDialog ); } moreDialog.document.title = 'Report Preview Details'; }, toggle:function( win, domLink ){ var domId = this.Default; var doc = win.document; var domEl = doc.getElementById( domId ); domEl.style.display = 'block'; this.Default = domId == 'raw' ? 'formatted' : 'raw'; if( domLink ){ domLink.innerHTML = this.Default == 'raw' ? 'with Text Wrapped' : 'as Filed'; } var domElOpposite = doc.getElementById( this.Default ); domElOpposite.style.display = 'none'; }, LastAR : null, showAR : function ( link, id, win ){ if( Show.LastAR ){ Show.hideAR(); } var ref = link; do { ref = ref.nextSibling; } while (ref && ref.nodeName != 'TABLE'); if (!ref || ref.nodeName != 'TABLE') { var tmp = win ? win.document.getElementById(id) : document.getElementById(id); if( tmp ){ ref = tmp.cloneNode(true); ref.id = ''; link.parentNode.appendChild(ref); } } if( ref ){ ref.style.display = 'block'; Show.LastAR = ref; } }, toggleNext : function( link ){ var ref = link; do{ ref = ref.nextSibling; }while( ref.nodeName != 'DIV' ); if( ref.style && ref.style.display && ref.style.display == 'none' ){ ref.style.display = 'block'; if( link.textContent ){ link.textContent = link.textContent.replace( '+', '-' ); }else{ link.innerText = link.innerText.replace( '+', '-' ); } }else{ ref.style.display = 'none'; if( link.textContent ){ link.textContent = link.textContent.replace( '-', '+' ); }else{ link.innerText = link.innerText.replace( '-', '+' ); } } }, hideAR : function(){ Show.LastAR.style.display = 'none'; } } XML 21 R7.htm IDEA: XBRL DOCUMENT v2.4.0.6

Basis of Presentation
6 Months Ended

Mar. 31, 2012

Basis of Presentation [Abstract]

Basis of Presentation

1. Basis of Presentation

The interim condensed consolidated financial statements are unaudited and are prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information, and the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations. In the opinion of Management, the interim financial statements include all normal adjustments and disclosures necessary to present fairly the Company’s financial position as of March 31, 2012, the results of its operations for the three and six month periods ended March 31, 2012 and 2011, and its cash flows for the six month periods ended March 31, 2012 and 2011. These statements should be read in conjunction with the financial statements and footnotes thereto included in the Company’s fiscal 2011 Annual Report on Form 10-K. Financial information as of September 30, 2011 has been derived from the Company’s audited consolidated financial statements.

The results of operations for interim periods are not necessarily indicative of the results to be expected for the year.

X

- Details

Name: us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 720

-SubTopic 15

-URI http://asc.fasb.org/subtopic&trid=2122524

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6921930&loc=d3e5614-111684

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 50

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=6970148&loc=SL6228881-111685

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

-Name Statement of Position (SOP)

-Publisher AICPA

-Number 94-6

-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 272

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6373374&loc=d3e70478-108055

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 205

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6359566&loc=d3e326-107755

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

-Publisher FASB

-Name FASB Staff Position (FSP)

-Number FAS140-4/FIN46(R)-8

-Paragraph 8, C1, C7

-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

-Name FASB Interpretation (FIN)

-Publisher FASB

-Number 46R

-Paragraph 4, 14, 15

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 852

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2209116

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 275

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2134480

Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 2-6

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 915

-SubTopic 235

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6472506&loc=d3e38932-110933

Reference 13: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 205

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2122150

Reference 14: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 205

-SubTopic 10

-Section 45

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6359553&loc=d3e288-107754

Reference 15: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 16: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2197480

+ Details

Name: us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 22 R3.htm IDEA: XBRL DOCUMENT v2.4.0.6

Condensed Consolidated Statements of Cash Flows (Unaudited) (USD $)
In Thousands, unless otherwise specified
6 Months Ended

Mar. 31, 2012

Mar. 31, 2011

CASH FLOWS FROM OPERATING ACTIVITIES

Net earnings $ 16,204 $ 13,285

Non-cash items included in net earnings:

Depreciation of property, plant and equipment 1,760 1,711

Amortization of intangible assets 1,063 1,201

Amortization of deferred illumigene instrument costs 347 25

Stock-based compensation 1,321 1,324

Deferred income taxes (846) (1,320)

(Gain) loss on disposition of fixed assets and other assets (9) 6

Change in current assets (1,109) (7,128)

Change in current liabilities 1,029 2,309

Other, net (895) (1,072)

Net cash provided by operating activities 18,865 10,341

CASH FLOWS FROM INVESTING ACTIVITIES

Purchases of property, plant and equipment (1,847) (5,260)

Proceeds from sale of assets 400

Purchases of intangibles and other assets (1,305) (12)

Net cash used for investing activities (2,752) (5,272)

CASH FLOWS FROM FINANCING ACTIVITIES

Dividends paid (15,609) (15,451)

Proceeds and tax benefits from exercises of stock options 256 829

Net cash used for financing activities (15,353) (14,622)

Effect of Exchange Rate Changes on Cash and Equivalents (49) 53

Net Increase (Decrease) in Cash and Equivalents 711 (9,500)

Cash and Equivalents at Beginning of Period 23,626 37,879

Cash and Equivalents at End of Period $ 24,337 $ 28,379

X

- Details

Name: us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 50

-Paragraph 2

-Subparagraph (a)(2)

-URI http://asc.fasb.org/extlink&oid=6905858&loc=d3e16323-109275

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 45

-Subparagraph a(2)

-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 Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 45

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6388964&loc=d3e16225-109274

+ Details

Name: us-gaap_AmortizationOfIntangibleAssets

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Entity may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Compensating balance arrangements that do not legally restrict the withdrawal or usage of cash amounts may be reported as Cash and Cash Equivalents, while legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits are not generally reported as cash and cash equivalents. Includes cash and cash equivalents associated with the entity's continuing operations. Excludes cash and cash equivalents associated with the disposal group (and discontinued operation).

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.1)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 1

-Article 5

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 7

-Footnote 1

-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 Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3044-108585

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 8, 9

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6676-107765

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash

-URI http://asc.fasb.org/extlink&oid=6506951

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 7, 26

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash Equivalents

-URI http://asc.fasb.org/extlink&oid=6507016

+ Details

Name: us-gaap_CashAndCashEquivalentsAtCarryingValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

The increase (decrease) during the reporting period in cash and cash equivalents. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 26

-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 230

-SubTopic 10

-Section 45

-Paragraph 24

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3521-108585

+ Details

Name: us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: na

Period Type: duration

X

- Definition

The component of income tax expense for the period representing the increase (decrease) in the entity's deferred tax assets and liabilities pertaining to continuing operations.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Deferred Tax Expense (or Benefit)

-URI http://asc.fasb.org/extlink&oid=6510177

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph h

-Article 4

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

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 6

-Section I

-Subsection 7

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 45

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 289

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(h))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 6.I.7)

-URI http://asc.fasb.org/extlink&oid=6889476&loc=d3e330036-122817

+ Details

Name: us-gaap_DeferredIncomeTaxExpenseBenefit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28

-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 AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 5

-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 Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

+ Details

Name: us-gaap_Depreciation

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The effect of exchange rate changes on cash balances held in foreign currencies.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 25

-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 830

-SubTopic 230

-Section 45

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6450594&loc=d3e33268-110906

+ Details

Name: us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The gains (losses) included in earnings resulting from the sale or disposal of tangible assets. This item does not include any gain (loss) recognized on the sale of oil and gas property or timber property.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 144

-Paragraph 47

-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 360

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2941-110230

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 205

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760

+ Details

Name: us-gaap_GainLossOnDispositionOfAssets

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The net cash inflow or outflow from financing activity for the period.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 26

-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 230

-SubTopic 10

-Section 45

-Paragraph 24

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3521-108585

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 26

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3574-108585

+ Details

Name: us-gaap_NetCashProvidedByUsedInFinancingActivities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Details

Name: us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The net cash inflow or outflow from investing activity.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 26

-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 230

-SubTopic 10

-Section 45

-Paragraph 24

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3521-108585

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 26

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3574-108585

+ Details

Name: us-gaap_NetCashProvidedByUsedInInvestingActivities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Details

Name: us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The net cash from (used in) all of the entity's operating activities, including those of discontinued operations, of the reporting entity. Operating activities generally involve producing and delivering goods and providing services. Operating activity cash flows include transactions, adjustments, and changes in value that are not defined as investing or financing activities. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 24

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3521-108585

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 25

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3536-108585

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28

-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 95

-Paragraph 26

-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 230

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

+ Details

Name: us-gaap_NetCashProvidedByUsedInOperatingActivities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The cash outflow from the distribution of an entity's earnings in the form of dividends to common shareholders.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 15

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3291-108585

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 18

-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 95

-Paragraph 20

-Subparagraph a

-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 Accounting Standards Codification

-Glossary Financing Activities

-URI http://asc.fasb.org/extlink&oid=6513228

+ Details

Name: us-gaap_PaymentsOfDividendsCommonStock

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The cash outflow to acquire asset without physical form usually arising from contractual or other legal rights, excluding goodwill.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 13

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3213-108585

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 15

-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 95

-Paragraph 17

-Subparagraph c

-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 Accounting Standards Codification

-Glossary Investing Activities

-URI http://asc.fasb.org/extlink&oid=6516133

+ Details

Name: us-gaap_PaymentsToAcquireIntangibleAssets

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 13

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3213-108585

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 15

-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 95

-Paragraph 17

-Subparagraph c

-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 Accounting Standards Codification

-Glossary Investing Activities

-URI http://asc.fasb.org/extlink&oid=6516133

+ Details

Name: us-gaap_PaymentsToAcquirePropertyPlantAndEquipment

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The cash inflow from the sale of property, plant and equipment (capital expenditures), software, and other intangible assets.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 12

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3179-108585

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 15

-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 95

-Paragraph 16

-Subparagraph c

-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 Accounting Standards Codification

-Glossary Investing Activities

-URI http://asc.fasb.org/extlink&oid=6516133

+ Details

Name: us-gaap_ProceedsFromSaleOfProductiveAssets

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 55

-Paragraph 4J

-URI http://asc.fasb.org/extlink&oid=6922042&loc=SL4591551-111686

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

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph a

-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 AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph A1, A4, A5

-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 AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph c(1)

-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 AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 29

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 50

-Paragraph 1A

-Subparagraph (a),(c)

-URI http://asc.fasb.org/extlink&oid=6921930&loc=SL4573702-111684

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 55

-Paragraph 4K

-URI http://asc.fasb.org/extlink&oid=6922042&loc=SL4591552-111686

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

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 5

-Subparagraph 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 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 45

-Paragraph 19

-URI http://asc.fasb.org/extlink&oid=6921628&loc=SL4569616-111683

+ Details

Name: us-gaap_ProfitLoss

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The aggregate amount of noncash, equity-based employee remuneration. This may include the value of stock or unit options, amortization of restricted stock or units, and adjustment for officers' compensation. As noncash, this element is an add back when calculating net cash generated by operating activities using the indirect method.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28

-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 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

+ Details

Name: us-gaap_ShareBasedCompensation

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Amortization of deferred instrument costs.

+ References

No definition available.

+ Details

Name: vivo_AmortizationOfDeferredInstrumentCosts

Namespace Prefix: vivo_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Change in recurring obligations of a business that arise from the acquisition of merchandise, materials, supplies and services used in the production and sale of goods and services, the net change during the reporting period in other expenses incurred but not yet paid, and the net change during the period in the amount of cash payments due to taxing authorities for taxes that are based on the reporting entity's earnings.

+ References

No definition available.

+ Details

Name: vivo_ChangeInAccountsPayableAccruedExpensesAndIncomeTaxesPayable

Namespace Prefix: vivo_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The net change during the reporting period in the total amount due within one year (or one operating cycle) from all parties, associated with underlying transactions that are classified as operating activities, the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities, and the net change during the reporting period in the amount of outstanding money paid in advance for goods or services that bring economic benefits for future periods.

+ References

No definition available.

+ Details

Name: vivo_ChangeInAccountsReceivableInventoryAndPrepaidExpenses

Namespace Prefix: vivo_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The net change during the reporting period in the amount due within one year (or one business cycle) of receivables and payables that were originally due beyond one year (or one business cycle) and the net change during the reporting period in other operating assets and liabilities not otherwise defined in the taxonomy.

+ References

No definition available.

+ Details

Name: vivo_OtherCashFlowsFromOperatingActivities

Namespace Prefix: vivo_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The cash inflow associated with the amount received from holders exercising their stock options and reductions in the entity's income taxes that arise when compensation cost (from non-qualified share-based compensation) recognized on the entity's tax return exceeds compensation cost from share-based compensation recognized in financial statements. This element represents the cash inflow reported in the enterprise's financing activities.

+ References

No definition available.

+ Details

Name: vivo_ProceedsAndTaxBenefitsFromExercisesOfStockOptions

Namespace Prefix: vivo_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

XML 23 R17.htm IDEA: XBRL DOCUMENT v2.4.0.6

Significant Accounting Policies (Details) (USD $)
In Thousands, unless otherwise specified
3 Months Ended 6 Months Ended

Mar. 31, 2012

Mar. 31, 2011

Mar. 31, 2012

Mar. 31, 2011

Comprehensive income:

Net earnings $ 9,626 $ 7,260 $ 16,204 $ 13,285

Foreign currency translation adjustment 1,241 1,804 197 868

Other comprehensive income taxes (434) (629) (71) (304)

Comprehensive income $ 10,433 $ 8,435 $ 16,330 $ 13,849

X

- Details

Name: us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTaxAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the economic entity, including both controlling (parent) and noncontrolling interests. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, including any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 55

-Paragraph 4K

-URI http://asc.fasb.org/extlink&oid=6922042&loc=SL4591552-111686

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 45

-Paragraph 19

-URI http://asc.fasb.org/extlink&oid=6921628&loc=SL4569616-111683

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

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph A5

-Appendix A

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

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 29

-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 AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph a

-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

Name: us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Pre tax adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into functional currency of the reporting entity, net of reclassification of realized foreign currency translation gains (losses). Includes gain (loss) on foreign currency forward exchange contracts. Includes foreign currency transactions designated as hedges of net investment in a foreign entity and intercompany foreign currency transactions that are of a long-term nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements. Includes the gain (loss) on a derivative instrument or nonderivative financial instrument that may give rise to a foreign currency transaction gain (loss) that has been designated and qualified as a hedging instrument for hedging of the foreign currency exposure of a net investment in a foreign operation.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 830

-SubTopic 20

-Section 35

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6939497&loc=d3e30304-110892

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 130

-Paragraph 24

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 130

-Paragraph 14, 17, 19, 26

-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 AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph c(3)

-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 Statement of Financial Accounting Standard (FAS)

-Number 133

-Paragraph 45

-Subparagraph c

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 830

-SubTopic 30

-Section 45

-Paragraph 20

-Subparagraph (b),(d)

-URI http://asc.fasb.org/extlink&oid=6915805&loc=d3e32211-110900

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 11

-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e637-108580

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 52

-Paragraph 13, 20, 31

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 55

-Paragraph 2

-Subparagraph (a)-(c)

-URI http://asc.fasb.org/extlink&oid=6920433&loc=d3e998-108581

+ Details

Name: us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPeriodIncreaseDecrease

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: na

Period Type: duration

X

- Definition

Tax effect of the change in accumulated other comprehensive income (loss), that is, the tax effect on items included in other comprehensive income (loss) during the period.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e640-108580

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 31

-Article 5

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-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 AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph c(3)

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 130

-Paragraph 24

-Subparagraph 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 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 36

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 20

-Section 45

-Paragraph 11

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6909487&loc=d3e39076-109324

+ Details

Name: us-gaap_OtherComprehensiveIncomeLossTax

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 55

-Paragraph 4J

-URI http://asc.fasb.org/extlink&oid=6922042&loc=SL4591551-111686

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

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph a

-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 AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph A1, A4, A5

-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 AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph c(1)

-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 AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 29

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 50

-Paragraph 1A

-Subparagraph (a),(c)

-URI http://asc.fasb.org/extlink&oid=6921930&loc=SL4573702-111684

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 55

-Paragraph 4K

-URI http://asc.fasb.org/extlink&oid=6922042&loc=SL4591552-111686

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

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 5

-Subparagraph 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 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 45

-Paragraph 19

-URI http://asc.fasb.org/extlink&oid=6921628&loc=SL4569616-111683

+ Details

Name: us-gaap_ProfitLoss

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

XML 24 R1.htm IDEA: XBRL DOCUMENT v2.4.0.6

Document and Entity Information
6 Months Ended

Mar. 31, 2012

Apr. 30, 2012

Document and Entity Information [Abstract]

Entity Registrant Name MERIDIAN BIOSCIENCE INC

Entity Central Index Key 0000794172

Document Type 10-Q

Document Period End Date Mar. 31, 2012

Amendment Flag false

Document Fiscal Year Focus 2012

Document Fiscal Period Focus Q2

Current Fiscal Year End Date --09-30

Entity Filer Category Large Accelerated Filer

Entity Common Stock, Shares Outstanding 41,257,432

X

- Definition

If the value is true, then the document as an amendment to previously-filed/accepted document.

+ References

No definition available.

+ Details

Name: dei_AmendmentFlag

Namespace Prefix: dei_

Data Type: xbrli:booleanItemType

Balance Type: na

Period Type: duration

X

- Definition

End date of current fiscal year in the format --MM-DD.

+ References

No definition available.

+ Details

Name: dei_CurrentFiscalYearEndDate

Namespace Prefix: dei_

Data Type: xbrli:gMonthDayItemType

Balance Type: na

Period Type: duration

X

- Definition

This is focus fiscal period of the document report. For a first quarter 2006 quarterly report, which may also provide financial information from prior periods, the first fiscal quarter should be given as the fiscal period focus. Values: FY, Q1, Q2, Q3, Q4, H1, H2, M9, T1, T2, T3, M8, CY.

+ References

No definition available.

+ Details

Name: dei_DocumentFiscalPeriodFocus

Namespace Prefix: dei_

Data Type: dei:fiscalPeriodItemType

Balance Type: na

Period Type: duration

X

- Definition

This is focus fiscal year of the document report in CCYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.

+ References

No definition available.

+ Details

Name: dei_DocumentFiscalYearFocus

Namespace Prefix: dei_

Data Type: xbrli:gYearItemType

Balance Type: na

Period Type: duration

X

- Definition

The end date of the period reflected on the cover page if a periodic report. For all other reports and registration statements containing historical data, it is the date up through which that historical data is presented. If there is no historical data in the report, use the filing date. The format of the date is CCYY-MM-DD.

+ References

No definition available.

+ Details

Name: dei_DocumentPeriodEndDate

Namespace Prefix: dei_

Data Type: xbrli:dateItemType

Balance Type: na

Period Type: duration

X

- Definition

The type of document being provided (such as 10-K, 10-Q, N-1A, etc). The document type is limited to the same value as the supporting SEC submission type, minus any "/A" suffix. The acceptable values are as follows: S-1, S-3, S-4, S-11, F-1, F-3, F-4, F-9, F-10, 6-K, 8-K, 10, 10-K, 10-Q, 20-F, 40-F, N-1A, 485BPOS, 497, NCSR, N-CSR, N-CSRS, N-Q, 10-KT, 10-QT, 20-FT, POS AM and Other.

+ References

No definition available.

+ Details

Name: dei_DocumentType

Namespace Prefix: dei_

Data Type: dei:submissionTypeItemType

Balance Type: na

Period Type: duration

X

- Definition

A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.

+ References

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

-Publisher SEC

-Name Regulation 12B

-Number 240

-Section 12b

-Subsection 1

+ Details

Name: dei_EntityCentralIndexKey

Namespace Prefix: dei_

Data Type: dei:centralIndexKeyItemType

Balance Type: na

Period Type: duration

X

- Definition

Indicate number of shares outstanding of each of registrant's classes of common stock, as of latest practicable date. Where multiple classes exist define each class by adding class of stock items such as Common Class A [Member], Common Class B [Member] onto the Instrument [Domain] of the Entity Listings, Instrument

+ References

No definition available.

+ Details

Name: dei_EntityCommonStockSharesOutstanding

Namespace Prefix: dei_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Indicate whether the registrant is one of the following: (1) Large Accelerated Filer, (2) Accelerated Filer, (3) Non-accelerated Filer, or (4) Smaller Reporting Company. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.

+ References

No definition available.

+ Details

Name: dei_EntityFilerCategory

Namespace Prefix: dei_

Data Type: dei:filerCategoryItemType

Balance Type: na

Period Type: duration

X

- Definition

The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.

+ References

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

-Publisher SEC

-Name Regulation 12B

-Number 240

-Section 12b

-Subsection 1

+ Details

Name: dei_EntityRegistrantName

Namespace Prefix: dei_

Data Type: xbrli:normalizedStringItemType

Balance Type: na

Period Type: duration

X

- Details

Name: vivo_DocumentAndEntityInformationAbstract

Namespace Prefix: vivo_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 25 R18.htm IDEA: XBRL DOCUMENT v2.4.0.6

Significant Accounting Policies (Details 1) (USD $)
In Thousands, unless otherwise specified

Mar. 31, 2012

Sep. 30, 2011

Mar. 31, 2011

Sep. 30, 2010

Investment portfolio

Overnight repurchase agreements $ 11,128 $ 11,784

Cash on hand - Restricted 1,000 1,000

Cash on hand - Unrestricted 13,209 11,842

Total 24,337 23,626 28,379 37,879

Other [Member]

Investment portfolio

Cash on hand - Restricted 1,000 1,000

Total $ 1,000 $ 1,000

X

- Definition

Unrestricted cash available for day-to-day operating needs, for an entity that has cash equivalents, but does not aggregate cash equivalents with cash on the balance sheet.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.1)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 1

-Article 5

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 7

-Footnote 1

-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 Accounting Standards Codification

-Glossary Cash

-URI http://asc.fasb.org/extlink&oid=6506951

+ Details

Name: us-gaap_Cash

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Entity may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Compensating balance arrangements that do not legally restrict the withdrawal or usage of cash amounts may be reported as Cash and Cash Equivalents, while legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits are not generally reported as cash and cash equivalents. Includes cash and cash equivalents associated with the entity's continuing operations. Excludes cash and cash equivalents associated with the disposal group (and discontinued operation).

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.1)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 1

-Article 5

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 7

-Footnote 1

-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 Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3044-108585

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 8, 9

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6676-107765

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash

-URI http://asc.fasb.org/extlink&oid=6506951

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 7, 26

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash Equivalents

-URI http://asc.fasb.org/extlink&oid=6507016

+ Details

Name: us-gaap_CashAndCashEquivalentsAtCarryingValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Cash and equivalents whose use in whole or in part is restricted for the long-term, generally by contractual agreements or regulatory requirements.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 1

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.1)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_RestrictedCashAndCashEquivalentsNoncurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Details

Name: vivo_InvestmentPortfolioAbstract

Namespace Prefix: vivo_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Overnight repurchase agreements at carrying value.

+ References

No definition available.

+ Details

Name: vivo_OvernightRepurchaseAgreementsAtCarryingValue

Namespace Prefix: vivo_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

XML 26 R4.htm IDEA: XBRL DOCUMENT v2.4.0.6

Condensed Consolidated Balance Sheets (USD $)
In Thousands, unless otherwise specified

Mar. 31, 2012

Sep. 30, 2011

CURRENT ASSETS

Cash and equivalents $ 24,337 $ 23,626

Accounts receivable, less allowances of $448 and $310 27,754 24,844

Inventories 32,074 32,689

Prepaid expenses and other current assets 4,972 6,343

Deferred income taxes 3,077 2,852

Total current assets 92,214 90,354

PROPERTY, PLANT AND EQUIPMENT, at Cost

Land 1,181 1,184

Buildings and improvements 26,322 23,033

Machinery, equipment and furniture 34,573 32,408

Construction in progress 636 3,887

Subtotal 62,712 60,512

Less: accumulated depreciation and amortization 36,107 33,973

Net property, plant and equipment 26,605 26,539

OTHER ASSETS

Goodwill 23,133 23,124

Other intangible assets, net 11,320 10,947

Restricted cash 1,000 1,000

Deferred illumigene instrument costs, net 3,726 3,304

Other assets 260 225

Total other assets 39,439 38,600

TOTAL ASSETS 158,258 155,493

CURRENT LIABILITIES

Accounts payable 5,507 5,548

Accrued employee compensation costs 4,743 4,235

Other accrued expenses 4,991 4,692

Income taxes payable 1,079 789

Total current liabilities 16,320 15,264

DEFERRED INCOME TAXES 1,172 1,705

COMMITMENTS AND CONTINGENCIES

SHAREHOLDERS' EQUITY

Preferred stock, no par value, 1,000,000 shares authorized, none issued

Common shares, no par value, 71,000,000 shares authorized, 41,257,172 and 41,237,120 shares issued, respectively

Additional paid-in capital 101,531 100,010

Retained earnings 38,660 38,065

Accumulated other comprehensive income 575 449

Total shareholders' equity 140,766 138,524

TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY $ 158,258 $ 155,493

X

- Definition

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 19

-Subparagraph a

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.19(a))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_AccountsPayableCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Carrying amount as of the balance sheet date of the unpaid sum of the known and estimated amounts payable to satisfy all currently due domestic and foreign income tax obligations.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Article 7

-Section 03

-Paragraph 15

-Subparagraph b(1)

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Article 9

-Section 03

-Paragraph 15

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 20

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.20)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Section Appendix E

-Paragraph 289

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

-Publisher FASB

-Name FASB Interpretation (FIN)

-Number 48

-Paragraph 15, 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.

+ Details

Name: us-gaap_AccruedIncomeTaxesCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 20

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.20)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_AccruedLiabilitiesCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

The cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land) that has been recognized in the income statement.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.14)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 5

-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 SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 14

-Article 5

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 5

-Subparagraph c

-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

Name: us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 13

-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e653-108580

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 130

-Paragraph 14, 17, 26

-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 SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 31

-Article 5

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-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 FASB Staff Position (FSP)

-Number FAS115-1/124-1

-Paragraph 15D

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 11

-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e637-108580

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 14

-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e681-108580

+ Details

Name: us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Value received from shareholders in common stock-related transactions that are in excess of par value or stated value and amounts received from other stock-related transactions. Includes only common stock transactions (excludes preferred stock transactions). May be called contributed capital, capital in excess of par, capital surplus, or paid-in capital.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 31

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.30(a)(1))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_AdditionalPaidInCapitalCommonStock

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Article 7

-Section 03

-Paragraph 12

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

-Topic 210

-SubTopic 10

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

-Section S99

-Name Accounting Standards Codification

-Publisher FASB

-Paragraph 1

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

-Publisher FASB

-Name Statement of Financial Accounting Concepts (CON)

-Number 6

-Paragraph 25

-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 SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 18

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.18)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_Assets

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6801-107765

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

-Section 45

-SubTopic 10

-Topic 210

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6676-107765

-Publisher FASB

-Name Accounting Standards Codification

-Paragraph 1

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 9

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.9)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6676-107765

+ Details

Name: us-gaap_AssetsCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Details

Name: us-gaap_AssetsCurrentAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 18

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.10-17)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_AssetsNoncurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Gross amount, as of the balance sheet date, of long-lived, depreciable assets that include building structures held for productive use including any addition, improvement, or renovation to the structure, such as interior masonry, interior flooring, electrical, and plumbing.

+ References

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 5

-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 210

-SubTopic 10

-Section 45

-Paragraph 4

-Subparagraph (f)

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6812-107765

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

+ Details

Name: us-gaap_BuildingsAndImprovementsGross

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Entity may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Compensating balance arrangements that do not legally restrict the withdrawal or usage of cash amounts may be reported as Cash and Cash Equivalents, while legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits are not generally reported as cash and cash equivalents. Includes cash and cash equivalents associated with the entity's continuing operations. Excludes cash and cash equivalents associated with the disposal group (and discontinued operation).

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.1)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 1

-Article 5

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 7

-Footnote 1

-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 Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3044-108585

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 8, 9

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6676-107765

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash

-URI http://asc.fasb.org/extlink&oid=6506951

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 7, 26

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash Equivalents

-URI http://asc.fasb.org/extlink&oid=6507016

+ Details

Name: us-gaap_CashAndCashEquivalentsAtCarryingValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Represents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-03.17)

-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 17

-Article 9

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Article 7

-Section 03

-Paragraph 19

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 25

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-03.(a),19)

-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 450

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6952336&loc=d3e14326-108349

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 5

-Paragraph 8, 9

-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 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.25)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_CommitmentsAndContingencies

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_CommonStockValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Gross amount, at the balance sheet date, of long-lived assets under construction that include construction costs to date on capital projects that have not been completed and assets being constructed that are not ready to be placed into service.

+ References

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 5

-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 360

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

+ Details

Name: us-gaap_ConstructionInProgressGross

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

The current portion of the aggregate tax effects as of the balance sheet date of all future tax deductions arising from temporary differences between tax basis and generally accepted accounting principles basis recognition of assets, liabilities, revenues and expenses, which can only be deducted for tax purposes when permitted under enacted tax laws; after deducting the allocated valuation allowance, if any, to reduce such amount to net realizable value. Deferred tax liabilities and assets are classified as current or noncurrent based on the classification of the related asset or liability for financial reporting. A deferred tax liability or asset that is not related to an asset or liability for financial reporting, including deferred tax assets related to carryforwards, are classified according to the expected reversal date of the temporary difference. An unrecognized tax benefit that is directly related to a position taken in a tax year that results in a net operating loss carryforward is presented as a reduction of the related deferred tax asset.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=6907571&loc=d3e31928-109318

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 41, 42, 43

-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 Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=6907571&loc=d3e31958-109318

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6907571&loc=d3e31917-109318

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=6907571&loc=d3e31931-109318

+ Details

Name: us-gaap_DeferredTaxAssetsNetCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Represents the noncurrent portion of deferred tax liabilities, which result from applying the applicable tax rate to net taxable temporary differences pertaining to each jurisdiction to which the entity is obligated to pay income tax. A noncurrent taxable temporary difference is a difference between the tax basis and the carrying amount of a noncurrent asset or liability in the financial statements prepared in accordance with generally accepted accounting principles. In a classified statement of financial position, an enterprise separates deferred tax liabilities and assets into a current amount and a noncurrent amount. Deferred tax liabilities and assets are classified as current or noncurrent based on the classification of the related asset or liability for financial reporting. A deferred tax liability or asset that is not related to an asset or liability for financial reporting, including deferred tax assets related to carryforwards, are classified according to the expected reversal date of the temporary difference.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=6907571&loc=d3e31958-109318

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 41, 42

-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 Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6907571&loc=d3e31917-109318

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=6907571&loc=d3e31931-109318

+ Details

Name: us-gaap_DeferredTaxLiabilitiesNoncurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Total of the carrying values as of the balance sheet date of obligations incurred through that date and payable for obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 20

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.20)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_EmployeeRelatedLiabilitiesCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 45

-Subparagraph e

-Clause 1

-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 Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 43

-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 141R

-Paragraph 68

-Subparagraph l

-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 142

-Paragraph 45

-Subparagraph e

-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 Statement of Financial Accounting Standard (FAS)

-Number 141R

-Paragraph 34

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6905597&loc=d3e13816-109267

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 20

-Section 45

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13770-109266

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141R

-Paragraph 72

-Subparagraph d

-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

Name: us-gaap_Goodwill

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Sum of the carrying amounts of all intangible assets, excluding goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 42, 45

-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 350

-SubTopic 30

-Section 50

-Paragraph 2

-Subparagraph ((a)(1),(b))

-URI http://asc.fasb.org/extlink&oid=6905858&loc=d3e16323-109275

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 45

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6388964&loc=d3e16212-109274

+ Details

Name: us-gaap_IntangibleAssetsNetExcludingGoodwill

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Carrying amount (lower of cost or market) as of the balance sheet date of inventories less all valuation and other allowances. Excludes noncurrent inventory balances (expected to remain on hand past one year or one operating cycle, if longer).

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.6(a))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 330

-SubTopic 10

-Section 35

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6386567&loc=d3e3927-108312

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 1

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6676-107765

+ Details

Name: us-gaap_InventoryNet

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Carrying amount as of the balance sheet date of real estate held for productive use. This excludes land held for sale.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.13)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 4

-Subparagraph (e)

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6812-107765

+ Details

Name: us-gaap_Land

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Total of all Liabilities and Stockholders' Equity items (or Partners' Capital, as applicable), including the portion of equity attributable to noncontrolling interests, if any.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 32

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.32)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Article 7

-Section 03

-Paragraph 25

+ Details

Name: us-gaap_LiabilitiesAndStockholdersEquity

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 21

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.21)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_LiabilitiesCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Details

Name: us-gaap_LiabilitiesCurrentAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Aggregate carrying amount, as of the balance sheet date, of noncurrent assets not separately disclosed in the balance sheet. Noncurrent assets are expected to be realized or consumed after one year (or the normal operating cycle, if longer).

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 17

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.17)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_OtherAssetsNoncurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Details

Name: us-gaap_OtherAssetsNoncurrentAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Aggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 2, 3, 4, 5, 6, 7, 8

-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 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Article 5

-Section 02

-Paragraph 29

+ Details

Name: us-gaap_PreferredStockValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Sum of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 1

-Subparagraph (g)

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6676-107765

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 340

-SubTopic 10

-Section 05

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=6386993&loc=d3e5879-108316

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

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 43

-Section A

-Paragraph 4

-Chapter 3

-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 Accounting Standards Codification

-Glossary Current Assets

-URI http://asc.fasb.org/extlink&oid=6509628

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6787-107765

+ Details

Name: us-gaap_PrepaidExpenseCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Details

Name: us-gaap_PropertyPlantAndEquipmentAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Gross amount, at the balance sheet date, of long-lived physical assets used in the normal conduct of business and not intended for resale. This can include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software.

+ References

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 5

-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 360

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.13)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_PropertyPlantAndEquipmentGross

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Tangible assets that are held by an entity for use in the production or supply of goods and services, for rental to others, or for administrative purposes and that are expected to provide economic benefit for more than one year; net of accumulated depreciation. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.13)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Article 7

-Section 03

-Paragraph 8

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 13

-Subparagraph a

-Article 5

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 12

-Paragraph 5

-Subparagraph b, c

-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 360

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

+ Details

Name: us-gaap_PropertyPlantAndEquipmentNet

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

The total amount due to the entity within one year of the balance sheet date (or one operating cycle, if longer) from outside sources, including trade accounts receivable, notes and loans receivable, as well as any other types of receivables, net of allowances established for the purpose of reducing such receivables to an amount that approximates their net realizable value.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 4

-Article 5

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 3

-Subparagraph a

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.3,4)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_ReceivablesNetCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Cash and equivalents whose use in whole or in part is restricted for the long-term, generally by contractual agreements or regulatory requirements.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 1

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.1)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_RestrictedCashAndCashEquivalentsNoncurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

The cumulative amount of the reporting entity's undistributed earnings or deficit.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.31(a)(3))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 31

-Article 5

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

+ Details

Name: us-gaap_RetainedEarningsAccumulatedDeficit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Details

Name: us-gaap_StockholdersEquityAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Total of Stockholders' Equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity including portions attributable to both the parent and noncontrolling interests (previously referred to as minority interest), if any. The entity including portions attributable to the parent and noncontrolling interests is sometimes referred to as the economic entity. This excludes temporary equity and is sometimes called permanent equity.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 45

-Paragraph 16

-URI http://asc.fasb.org/extlink&oid=6921628&loc=SL4568740-111683

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 55

-Paragraph 4I

-URI http://asc.fasb.org/extlink&oid=6922042&loc=SL4590271-111686

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

-Name Accounting Research Bulletin (ARB)

-Publisher AICPA

-Number 51

-Paragraph 26

-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 AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph A3

-Appendix A

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

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 25

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 45

-Paragraph 15

-URI http://asc.fasb.org/extlink&oid=6921628&loc=SL4568447-111683

+ Details

Name: us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Deferred instrument costs noncurrent.

+ References

No definition available.

+ Details

Name: vivo_DeferredInstrumentCostsNoncurrent

Namespace Prefix: vivo_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Carrying amount as of the balance sheet date of long-lived, depreciable assets used in production process to produce goods and services and depreciable assets commonly used in offices and stores. Examples include desks, chairs, and store fixtures.

+ References

No definition available.

+ Details

Name: vivo_MachineryEquipmentAndFurniture

Namespace Prefix: vivo_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

XML 27 R12.htm IDEA: XBRL DOCUMENT v2.4.0.6

Significant Accounting Policies (Policies)
6 Months Ended

Mar. 31, 2012

Significant Accounting Policies [Abstract]

Revenue Recognition and Accounts Receivable

(a) Revenue Recognition and Accounts Receivable –

Revenue is generally recognized from sales when product is shipped and title has passed to the buyer. Revenue for the U.S. Diagnostics operating segment is reduced at the date of sale for estimated rebates that will be claimed by customers. Management estimates accruals for rebate agreements based on data provided by these customers, estimates of inventories of our products held by these customers, historical statistics, current trends, and other factors. Changes to the accruals are recorded in the period that they become known. Our rebate accruals were $4,721 at March 31, 2012 and $4,176 at September 30, 2011.

Revenue for our Diagnostics operating segments includes bundled product revenue for our illumigene ^® molecular test system. The bundled product includes an instrument, instrument accessories and test kits. If not sold outright, amounts invoiced for the illumigene^® test kits cover the instrument, accessories and test kits. Revenue is recognized based on test kit sales. If not sold outright, costs for the instruments are recognized in cost of sales over the expected instrument utilization period, generally three years.

Life Science revenue for contract services may come from research and development services or manufacturing services, including process development work, or a combination of both. Revenue is recognized based on each of the deliverables in a given arrangement having distinct and separate customer pricing. Pricing is often subject to a competitive bidding process. Contract research and development services may be performed on a “time and materials” basis or “fixed fee” basis. For “time and materials” arrangements, revenue is recognized as services are performed and billed. For “fixed fee” arrangements, revenue is recognized upon completion and acceptance by the customer. For contract manufacturing services, revenue is generally recognized upon delivery of product and acceptance by the customer. In some cases, customers may request that we store on their behalf, clinical grade biologicals that we produce under contract manufacturing agreements. These cases arise when customers do not have clinical grade storage facilities or do not want to risk contamination during transport. For such cases, revenue may be recognized on a bill-and-hold basis. No such bill-and-hold arrangements existed at March 31, 2012 or September 30, 2011.

Trade accounts receivable are recorded in the accompanying Condensed Consolidated Balance Sheets at invoiced amounts less provisions for rebates and doubtful accounts. The allowance for doubtful accounts represents our estimate of probable credit losses and is based on current trends and historical write-off experience. The allowance for doubtful accounts and related metrics, such as days’ sales outstanding, are reviewed monthly. Accounts with past due balances over 90 days are reviewed individually for collectibility. Customer invoices are charged off against the allowance when we believe it is probable that the invoices will not be paid. Approximately $5,800 of our accounts receivable at March 31, 2012 is due from Italian hospital customers whose funding ultimately comes from the Italian government. During the fourth quarter of fiscal 2011 and first quarter of fiscal 2012, we experienced a deterioration in the aging of our Italian accounts receivable. While such deterioration appeared to stabilize during the second quarter of fiscal 2012, we continue to monitor such accounts closely.

Comprehensive Income (Loss)

(b) Comprehensive Income (Loss) –

Our comprehensive income or loss is comprised of net earnings, foreign currency translation and the related income tax effects.

Assets and liabilities of foreign operations are translated using period-end exchange rates with gains or losses resulting from translation included as a separate component of comprehensive income or loss. Revenues and expenses are translated using exchange rates prevailing during the period. We also recognize foreign currency transaction gains and losses on certain assets and liabilities that are denominated in the Australian dollar, British pound and Euro currencies. These gains and losses are included in other income and expense in the accompanying Condensed Consolidated Statements of Operations.

Income Taxes

(c) Income Taxes –

The provision for income taxes includes federal, foreign, state and local income taxes currently payable and those deferred because of temporary differences between income for financial reporting and income for tax purposes. We prepare estimates of permanent and temporary differences between income for financial reporting purposes and income for tax purposes. These differences are adjusted to actual upon filing of our tax returns, typically occurring in the third and fourth quarters of the current fiscal year for the preceding fiscal year’s estimates.

We account for uncertain tax positions using a benefit recognition model with a two-step approach: (i) a more-likely-than-not recognition criterion; and (ii) a measurement attribute that measures the position as the largest amount of tax benefit that is greater than 50% likely of being realized upon ultimate settlement. If it is not more likely than not that the benefit will be sustained on its technical merits, no benefit is recorded. We recognize accrued interest and penalties related to unrecognized tax benefits as a portion of our income tax provision in the Condensed Consolidated Statements of Operations.

Stock-based Compensation

(d) Stock-based Compensation –

We recognize compensation expense for all share-based awards made to employees, based upon the fair value of the share-based award on the date of the grant. Awards are expensed over their requisite service period.

Cash and cash equivalents

(e) Cash and Cash Equivalents –

Recent accounting pronouncements

(f) Recent Accounting Pronouncements –

In May 2011, FASB issued Accounting Standards Update (ASU) No. 2011-04, Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs. FASB ASU No. 2011-04 amended and clarified the measurement and disclosure requirements of FASB ASC 820, resulting in common requirements for measuring fair value and for disclosing information about fair value measurements, clarification of how to apply existing fair value measurement and disclosure requirements, and changes to certain principles and requirements for measuring fair value and disclosing information about fair value measurements. The new requirements, which were effective for the Company January 1, 2012, had no impact on the Company’s consolidated results of operations, cash flows or financial position.

In December 2011, the Internal Revenue Service (IRS) issued new Temporary Regulations that provide guidance on amounts paid to improve tangible property (commonly referred to as the “Repair” Regulations), which are generally effective for taxable years beginning on or after January 1, 2012. The Company is currently in the process of assessing the impact the new regulations will have on its tax obligations for fiscal 2013 and beyond, and at this time does not anticipate that it will have a material impact on the Company’s consolidated results of operations, cash flows or financial position.

Reclassifications

(g) Reclassifications –

Certain reclassifications have been made to the prior period financial statements to conform to the current fiscal period presentation. Such reclassifications had no impact on net earnings or shareholders’ equity.

X

- Details

Name: us-gaap_AccountingPoliciesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 7, 8, 9, 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 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Technical Practice Aid (TPA)

-Number 2110

-Paragraph 6

-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 Accounting Standards Codification

-Topic 305

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2122427

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 1

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4273-108586

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash

-URI http://asc.fasb.org/extlink&oid=6506951

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

-Publisher SEC

-Name Financial Reporting Release (FRR)

-Number 203

-Paragraph 02-03

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash Equivalents

-URI http://asc.fasb.org/extlink&oid=6507016

+ Details

Name: us-gaap_CashAndCashEquivalentsPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for salaries, bonuses, incentive awards, postretirement and postemployment benefits granted to employees, including equity-based arrangements; discloses methodologies for measurement, and the bases for recognizing related assets and liabilities and recognizing and reporting compensation expense.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (b),(f(1))

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 132R

-Paragraph 5, 6, 7, 9, 11, 12, 13

-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

-Name Statement of Financial Accounting Standard (FAS)

-Publisher FASB

-Number 123R

-Paragraph 4, 9-15, A240

-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 Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18726-107790

+ Details

Name: us-gaap_CompensationRelatedCostsPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 954

-SubTopic 740

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6491622&loc=d3e9504-115650

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2144681

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 6-34, 43, 47, 49

-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 Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 17

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32809-109319

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 4

-Paragraph 11

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=6907571&loc=d3e32280-109318

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

-Publisher FASB

-Name FASB Interpretation (FIN)

-Number 48

-Paragraph 20

-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 740

-SubTopic 30

-URI http://asc.fasb.org/subtopic&trid=2144749

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 25

-URI http://asc.fasb.org/extlink&oid=6907571&loc=d3e32247-109318

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 19

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32840-109319

+ Details

Name: us-gaap_IncomeTaxPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for revenue recognition. If the entity has different policies for different types of revenue transactions, the policy for each material type of transaction is generally disclosed. If a sales transaction has multiple element arrangements (for example, delivery of multiple products, services or the rights to use assets) the disclosure may indicate the accounting policy for each unit of accounting as well as how units of accounting are determined and valued. The disclosure may encompass important judgment as to appropriateness of principles related to recognition of revenue. The disclosure also may indicate the entity's treatment of any unearned or deferred revenue that arises from the transaction.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18726-107790

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 605

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 13.B.Q1)

-URI http://asc.fasb.org/extlink&oid=6600647&loc=d3e214044-122780

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 22

-Paragraph 8, 12, 13

-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 Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18823-107790

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

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 13

-Section B

-Paragraph Question 1

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

+ Details

Name: us-gaap_RevenueRecognitionPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Describes an entity's accounting policy for recording comprehensive income.

+ References

No definition available.

+ Details

Name: vivo_ComprehensiveIncomeLossPolicyTextBlock

Namespace Prefix: vivo_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Recent accounting pronouncements.

+ References

No definition available.

+ Details

Name: vivo_RecentAccountingPronouncementsPolicyTextBlock

Namespace Prefix: vivo_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Reclassifications.

+ References

No definition available.

+ Details

Name: vivo_ReclassificationsPolicyTextBlock

Namespace Prefix: vivo_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 28 R11.htm IDEA: XBRL DOCUMENT v2.4.0.6

Intangible Assets
6 Months Ended

Mar. 31, 2012

Intangible Assets [Abstract]

Intangible Assets

5. Intangible Assets

A summary of our acquired intangible assets subject to amortization, as of March 31, 2012 and September 30, 2011 is as follows:

March 31, 2012 September 30, 2011

Gross
Carrying
Value Accumulated
Amortization Gross
Carrying
Value Accumulated
Amortization

Manufacturing technologies, core products and cell lines
$ 11,661 $ 8,936 $ 11,626 $ 8,545

Trademarks, licenses and patents
4,884 1,558 3,538 1,337

Customer lists and supply agreements
12,315 7,046 12,222 6,557

$ 28,860 $ 17,540 $ 27,386 $ 16,439

The actual aggregate amortization expense for these intangible assets was $543 and $606 for the three months ended March 31, 2012 and 2011, respectively, and $1,063 and $1,201 for the six months ended March 31, 2012 and 2011, respectively. The estimated aggregate amortization expense for these intangible assets for each of the fiscal years through fiscal 2017 is as follows: remainder of fiscal 2012 – $1,115, fiscal 2013 – $2,199, fiscal 2014 – $1,763, fiscal 2015 – $1,514, fiscal 2016 – $1,171 and fiscal 2017 – $924.

X

- Definition

The entire disclosure for all or part of the information related to intangible assets.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6905858&loc=d3e16373-109275

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 44, 45, 46

-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 Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6905858&loc=d3e16323-109275

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6905858&loc=d3e16265-109275

+ Details

Name: us-gaap_IntangibleAssetsDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Details

Name: vivo_IntangibleAssetsAbstract

Namespace Prefix: vivo_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 29 R23.htm IDEA: XBRL DOCUMENT v2.4.0.6

Intangible Assets (Details) (USD $)
In Thousands, unless otherwise specified

Mar. 31, 2012

Sep. 30, 2011

Summary of acquired intangible assets subject to amortization

Gross Carrying Value $ 28,860 $ 27,386

Accumulated Amortization 17,540 16,439

Manufacturing Technologies Core Products and Cell Lines [Member]

Summary of acquired intangible assets subject to amortization

Gross Carrying Value 11,661 11,626

Accumulated Amortization 8,936 8,545

Trademarks Licenses and Patents [Member]

Summary of acquired intangible assets subject to amortization

Gross Carrying Value 4,884 3,538

Accumulated Amortization 1,558 1,337

Customer Lists And Supply Agreements [Member]

Summary of acquired intangible assets subject to amortization

Gross Carrying Value 12,315 12,222

Accumulated Amortization $ 7,046 $ 6,557

X

- Definition

The accumulated amount of amortization of a major finite-lived intangible asset class. A major class is composed of intangible assets that can be grouped together because they are similar, either by their nature or by their use in the operations of a company.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 45

-Subparagraph a(1)

-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 350

-SubTopic 30

-Section 50

-Paragraph 2

-Subparagraph (a)(1)

-URI http://asc.fasb.org/extlink&oid=6905858&loc=d3e16323-109275

+ Details

Name: us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Sum of the gross carrying amounts before accumulated amortization as of the balance sheet date of all intangible assets having statutory or estimated useful lives. The aggregate gross carrying amount (including any previously recognized impairment charges) of a major finite-lived intangible asset class. A major class is composed of intangible assets that can be grouped together because they are similar, either by their nature or by their use in the operations of a company.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 45

-Subparagraph a(1)

-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 350

-SubTopic 30

-Section 50

-Paragraph 2

-Subparagraph (a)(1)

-URI http://asc.fasb.org/extlink&oid=6905858&loc=d3e16323-109275

+ Details

Name: us-gaap_FiniteLivedIntangibleAssetsGross

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Details

Name: us-gaap_FiniteLivedIntangibleAssetsNetAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 30 R19.htm IDEA: XBRL DOCUMENT v2.4.0.6

Significant Accounting Policies (Details Textual) (USD $)
In Thousands, unless otherwise specified
6 Months Ended

Mar. 31, 2012

Sep. 30, 2011

Significant Accounting Policies (Textual) [Abstract]

Rebate accruals $ 4,721 $ 4,176

Expected instrument utilization period 3 years

Period of review of accounts individually 90 days

Accounts receivable from Italian hospital customers $ 5,800

Tax benefits recognized from uncertain tax positions measurement Greater than 50% likelihood of being realized upon ultimate settlement

Likelihood percentage of tax benefit being recognized upon ultimate settlement 50.00%

X

- Definition

Accrued rebates.

+ References

No definition available.

+ Details

Name: vivo_AccruedRebates

Namespace Prefix: vivo_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Deteriorated accountants receivables current.

+ References

No definition available.

+ Details

Name: vivo_DeterioratedAccountantsReceivablesCurrent

Namespace Prefix: vivo_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Expected instrument utilization period.

+ References

No definition available.

+ Details

Name: vivo_ExpectedInstrumentUtilizationPeriod

Namespace Prefix: vivo_

Data Type: xbrli:durationItemType

Balance Type: na

Period Type: duration

X

- Definition

Likelihood percentage of tax benefit being recognized upon ultimate settlement.

+ References

No definition available.

+ Details

Name: vivo_LikelihoodPercentageOfTaxBenefitBeingRecognizedUponUltimateSettlement

Namespace Prefix: vivo_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- Definition

Past due balance period for review of accounts individually minimum.

+ References

No definition available.

+ Details

Name: vivo_PastDueBalancePeriodForReviewOfAccountsIndividuallyMinimum

Namespace Prefix: vivo_

Data Type: xbrli:durationItemType

Balance Type: na

Period Type: duration

X

- Details

Name: vivo_SignificantAccountingPoliciesTextualAbstract

Namespace Prefix: vivo_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Tax benefits recognized from uncertain tax positions measurement.

+ References

No definition available.

+ Details

Name: vivo_TaxBenefitsRecognizedFromUncertainTaxPositionsMeasurement

Namespace Prefix: vivo_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 31 R15.htm IDEA: XBRL DOCUMENT v2.4.0.6

Major Customers and Segment Information (Tables)
6 Months Ended

Mar. 31, 2012

Major Customers and Segment Information [Abstract]

Segment information

U.S.
Diagnostics European
Diagnostics Life Science Eliminations(1) Total

Three Months Ended March 31, 2012



Net sales—

Third-party
$ 28,657 $ 6,924 $ 11,860 $ — $ 47,441

Inter-segment
2,736 4 324 (3,064 ) —

Operating income (2)
10,843 1,376 2,710 (102 ) 14,827

Goodwill (March 31, 2012)
1,381 — 21,752 — 23,133

Other intangible assets, net (March 31, 2012)
2,593 — 8,727 — 11,320

Total assets (March 31, 2012)
80,261 17,096 96,401 (35,500 ) 158,258

Three Months Ended March 31, 2011

Net sales—

Third-party
$ 25,528 $ 6,385 $ 9,146 $ — $ 41,059

Inter-segment
2,455 3 105 (2,563 ) —

Operating income (3)
9,807 50 923 182 10,962

Goodwill (September 30, 2011)
1,381 — 21,743 — 23,124

Other intangible assets, net (September 30, 2011)
1,604 — 9,343 — 10,947

Total assets (September 30, 2011)
73,850 19,390 92,467 (30,214 ) 155,493

Six Months Ended March 31, 2012

Net sales—

Third-party
$ 53,857 $ 12,429 $ 21,421 $ — $ 87,707

Inter-segment
4,964 4 660 (5,628 ) —

Operating income (2)
19,008 2,327 3,408 (111 ) 24,632

Six Months Ended March 31, 2011

Net sales—

Third-party
$ 48,178 $ 12,314 $ 17,830 $ — $ 78,322

Inter-segment
5,063 7 318 (5,388 ) —

Operating income (3)
18,381 803 702 166 20,052

X

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 21

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8721-108599

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 22

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8736-108599

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 131

-Paragraph 27, 28

-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 Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 30

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6905597&loc=d3e13816-109267

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 25

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8813-108599

+ Details

Name: us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_SegmentReportingAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 32 R13.htm IDEA: XBRL DOCUMENT v2.4.0.6

Significant Accounting Policies (Tables)
6 Months Ended

Mar. 31, 2012

Significant Accounting Policies [Abstract]

Comprehensive income

Three Months Six Months

Ended March 31, Ended March 31,

2012 2011 2012 2011

Net earnings
$ 9,626 $ 7,260 $ 16,204 $ 13,285

Foreign currency translation adjustment
1,241 1,804 197 868

Income taxes
(434 ) (629 ) (71 ) (304 )

Comprehensive income
$ 10,433 $ 8,435 $ 16,330 $ 13,849

Investment portfolio

March 31, 2012 September 30, 2011

Cash and
Equivalents Other Cash and
Equivalents Other

Overnight repurchase agreements
$ 11,128 $ — $ 11,784 $ —

Cash on hand—

Restricted
— 1,000 — 1,000

Unrestricted
13,209 — 11,842 —

Total
$ 24,337 $ 1,000 $ 23,626 $ 1,000

X

- Details

Name: us-gaap_AccountingPoliciesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Tabular disclosure of components of comprehensive income (loss) including, but not limited to: (a) foreign currency translation adjustments; (b) gains (losses) on foreign currency transactions that are designated as, and are effective as, economic hedges of a net investment in a foreign entity; (c) gains (losses) on intercompany foreign currency transactions that are of a long-term-investment nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements; (d) change in the market value of a futures contract that qualifies as a hedge of an asset reported at fair value; (e) unrealized holding gains (losses) on available-for-sale securities and that resulting from transfers of debt securities from the held-to-maturity category to the available-for-sale category; (f) a net loss recognized as an additional pension liability not yet recognized as net periodic pension cost; and (g) the net gain (loss) and net prior service cost or credit for pension plans and other postretirement benefit plans.

+ References

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

-Topic 220

-SubTopic 10

-Publisher FASB

-Number

-Article

-Subparagraph

-Name Accounting Standards Codification

-Paragraph 1

-Section 45

-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e526-108580

+ Details

Name: us-gaap_ScheduleOfComprehensiveIncomeLossTableTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Tabular disclosure of the cash and cash items which are restricted as to withdrawal or usage. The provisions of any restrictions are described in a note to the financial statements. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.1)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 8, 9

-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 SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 1

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash Equivalents

-URI http://asc.fasb.org/extlink&oid=6507016

+ Details

Name: us-gaap_ScheduleOfRestrictedCashAndCashEquivalentsTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 33 R14.htm IDEA: XBRL DOCUMENT v2.4.0.6

Inventories (Tables)
6 Months Ended

Mar. 31, 2012

Inventories [Abstract]

Inventories

March 31,
2012 September 30,
2011

Raw materials
$ 7,526 $ 7,272

Work-in-process
8,466 7,016

Finished goods - illumigene instruments
3,098 4,179

Finished goods - kits and other
12,984 14,222

Total
$ 32,074 $ 32,689

X

- Details

Name: us-gaap_InventoryDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process.

+ References

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

-Topic

-SubTopic

-Publisher SEC

-Number 210

-Article 5

-Subparagraph a,b,c

-Name Regulation S-X (SX)

-Paragraph 6

-Section 2

+ Details

Name: us-gaap_ScheduleOfInventoryCurrentTableTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 34 R16.htm IDEA: XBRL DOCUMENT v2.4.0.6

Intangible Assets (Tables)
6 Months Ended

Mar. 31, 2012

Intangible Assets [Abstract]

Summary of acquired intangible assets subject to amortization

March 31, 2012 September 30, 2011

Gross
Carrying
Value Accumulated
Amortization Gross
Carrying
Value Accumulated
Amortization

Manufacturing technologies, core products and cell lines
$ 11,661 $ 8,936 $ 11,626 $ 8,545

Trademarks, licenses and patents
4,884 1,558 3,538 1,337

Customer lists and supply agreements
12,315 7,046 12,222 6,557

$ 28,860 $ 17,540 $ 27,386 $ 16,439

X

- Definition

Tabular disclosure of amortizable intangibles assets, in total and by major class, including the gross carrying amount and accumulated amortization. A major class is composed of intangible assets that can be grouped together because they are similar, either by their nature or by their use in the operations of a company.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 45

-Subparagraph a

-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 350

-SubTopic 30

-Section 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6905858&loc=d3e16265-109275

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 50

-Paragraph 2

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6905858&loc=d3e16323-109275

+ Details

Name: us-gaap_ScheduleOfFiniteLivedIntangibleAssetsByMajorClassTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Details

Name: vivo_IntangibleAssetsAbstract

Namespace Prefix: vivo_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 35 R21.htm IDEA: XBRL DOCUMENT v2.4.0.6

Major Customers and Segment Information (Details) (USD $)
In Thousands, unless otherwise specified
3 Months Ended 6 Months Ended

Mar. 31, 2012

Mar. 31, 2011

Mar. 31, 2012

Mar. 31, 2011

Sep. 30, 2011

Segment information for the interim periods

Net sales - Third-party $ 47,441 $ 41,059 $ 87,707 $ 78,322

Operating income 14,827 10,962 24,632 20,052

Goodwill 23,133 23,133 23,124

Other intangible assets, net 11,320 11,320 10,947

Total assets 158,258 158,258 155,493

U.S. Diagnostics [Member]

Segment information for the interim periods

Net sales - Third-party 28,657 25,528 53,857 48,178

Net sales - Inter-segment 2,736 2,455 4,964 5,063

Operating income 10,843 9,807 19,008 18,381

Goodwill 1,381 1,381 1,381

Other intangible assets, net 2,593 2,593 1,604

Total assets 80,261 80,261 73,850

European Diagnostics [Member]

Segment information for the interim periods

Net sales - Third-party 6,924 6,385 12,429 12,314

Net sales - Inter-segment 4 3 4 7

Operating income 1,376 50 2,327 803

Total assets 17,096 17,096 19,390

Life Science [Member]

Segment information for the interim periods

Net sales - Third-party 11,860 9,146 21,421 17,830

Net sales - Inter-segment 324 105 660 318

Operating income 2,710 923 3,408 702

Goodwill 21,752 21,752 21,743

Other intangible assets, net 8,727 8,727 9,343

Total assets 96,401 96,401 92,467

Eliminations [Member]

Segment information for the interim periods

Net sales - Inter-segment (3,064) (2,563) (5,628) (5,388)

Operating income (102) 182 (111) 166

Total assets $ (35,500) $ (35,500) $ (30,214)

X

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Article 7

-Section 03

-Paragraph 12

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

-Topic 210

-SubTopic 10

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

-Section S99

-Name Accounting Standards Codification

-Publisher FASB

-Paragraph 1

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

-Publisher FASB

-Name Statement of Financial Accounting Concepts (CON)

-Number 6

-Paragraph 25

-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 SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 18

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.18)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_Assets

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 45

-Subparagraph e

-Clause 1

-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 Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 43

-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 141R

-Paragraph 68

-Subparagraph l

-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 142

-Paragraph 45

-Subparagraph e

-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 Statement of Financial Accounting Standard (FAS)

-Number 141R

-Paragraph 34

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6905597&loc=d3e13816-109267

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 20

-Section 45

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13770-109266

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141R

-Paragraph 72

-Subparagraph d

-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

Name: us-gaap_Goodwill

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Sum of the carrying amounts of all intangible assets, excluding goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 42, 45

-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 350

-SubTopic 30

-Section 50

-Paragraph 2

-Subparagraph ((a)(1),(b))

-URI http://asc.fasb.org/extlink&oid=6905858&loc=d3e16323-109275

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 45

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6388964&loc=d3e16212-109274

+ Details

Name: us-gaap_IntangibleAssetsNetExcludingGoodwill

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

The net result for the period of deducting operating expenses from operating revenues.

+ References

No definition available.

+ Details

Name: us-gaap_OperatingIncomeLoss

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Amount of revenue from transactions with other operating segments of the same entity.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 131

-Paragraph 27

-Subparagraph 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

Name: us-gaap_RevenuesFromTransactionsWithOtherOperatingSegmentsOfSameEntity

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Total revenue from sale of goods and services rendered during the reporting period, in the normal course of business, reduced by sales returns and allowances, and sales discounts.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Article 5

-Section 03

-Paragraph 1

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.1)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

+ Details

Name: us-gaap_SalesRevenueNet

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Details

Name: vivo_ScheduleOfSegmentReportingInformationBySegmentAbstract

Namespace Prefix: vivo_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 36 R5.htm IDEA: XBRL DOCUMENT v2.4.0.6

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)
In Thousands, except Share data, unless otherwise specified

Mar. 31, 2012

Sep. 30, 2011

Condensed Consolidated Balance Sheets [Abstract]

Allowances for accounts receivable $ 448 $ 310

Preferred stock, par value

Preferred stock, shares authorized 1,000,000 1,000,000

Preferred stock, shares issued

Common stock, par value

Common stock, shares authorized 71,000,000 71,000,000

Common stock, shares issued 41,257,172 41,237,120

X

- Definition

A valuation allowance for trade and other receivables due to an Entity within one year (or the normal operating cycle, whichever is longer) that are expected to be uncollectible.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 4

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6965416&loc=d3e5074-111524

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.4)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Issuance value per share of no-par value common stock; generally not indicative of the fair market value per share.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_CommonStockNoParValue

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition

The maximum number of common shares permitted to be issued by an entity's charter and bylaws.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_CommonStockSharesAuthorized

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_CommonStockSharesIssued

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Issuance value per share of no-par value, nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer); generally not indicative of the fair market value per share.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Article 5

-Section 02

-Paragraph 29

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 2, 3, 4, 5, 6, 7, 8

-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

Name: us-gaap_PreferredStockNoParValue

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition

The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Article 5

-Section 02

-Paragraph 29

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 2, 3, 4, 5, 6, 7, 8

-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 Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_PreferredStockSharesAuthorized

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Total number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes related preferred shares that were issued, repurchased, and remain in the treasury). May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Article 5

-Section 02

-Paragraph 29

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_PreferredStockSharesIssued

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Details

Name: us-gaap_StatementOfFinancialPositionAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 37 R10.htm IDEA: XBRL DOCUMENT v2.4.0.6

Major Customers and Segment Information
6 Months Ended

Mar. 31, 2012

Major Customers and Segment Information [Abstract]

Major Customers and Segment Information

4. Major Customers and Segment Information

Meridian was formed in 1976 and functions as a fully-integrated research, development, manufacturing, marketing and sales organization with primary emphasis in the fields of in vitro diagnostics and life science. Our principal businesses are (i) the development, manufacture and distribution of diagnostic test kits primarily for gastrointestinal, viral, respiratory and parasitic infectious diseases; (ii) the manufacture and distribution of bulk antigens, antibodies, PCR/qPCR reagents, nucleotides, competent cells and bioresearch reagents used by researchers and other diagnostic manufacturers; and (iii) the contract development and manufacture of proteins and other biologicals for use by biopharmaceutical and biotechnology companies engaged in research for new drugs and vaccines.

Our reportable operating segments are U.S. Diagnostics, European Diagnostics and Life Science. Initial segmentation between Diagnostics and Life Science has been determined based upon products and customers, with further segmentation of Diagnostics between U.S. and European being based upon geographic regions served and management responsibility. The U.S. Diagnostics operating segment consists of manufacturing operations in Cincinnati, Ohio, and the sale and distribution of diagnostic test kits in the U.S. and countries outside of Australia, Europe, Africa and the Middle East. The European Diagnostics operating segment consists of the sale and distribution of diagnostic test kits in Australia, Europe, Africa and the Middle East. The Life Science operating segment consists of manufacturing operations in Memphis, Tennessee; Saco, Maine; Boca Raton, Florida; London, England; Luckenwalde, Germany; and Sydney, Australia, and the sale and distribution of bulk antigens, antibodies, PCR/qPCR reagents, nucleotides, competent cells and bioresearch reagents domestically and abroad. The Life Science operating segment also includes the contract development and manufacture of cGMP clinical grade proteins and other biologicals for use by biopharmaceutical and biotechnology companies engaged in research for new drugs and vaccines.

During the fourth quarter of fiscal 2011, plans were announced to consolidate the Saco, Maine operations into the Memphis, Tennessee facility, with such consolidation commencing early in the first quarter of fiscal 2012 and expected to be completed in the third quarter of fiscal 2012. During the second quarter and six month period of fiscal 2012, the Company incurred $203 and $647, respectively, of costs associated with the facility consolidation, primarily related to employee retention. To date, $1,704 of total costs have been incurred since the announcement of the consolidation in the fourth quarter of fiscal 2011 ($509 in Cost of Sales and $1,195 in Operating Expenses). Additional costs related to the consolidation totaling approximately $350 are expected to be incurred during the remainder of fiscal 2012, with the majority of such costs to be incurred in connection with retention bonus and other employee-related costs.

Two distributor customers accounted for 49% and 50% of the U.S. Diagnostics operating segment third-party sales during the three months ended March 31, 2012 and 2011, respectively, and 49% and 51% during the six months ended March 31, 2012 and 2011, respectively. Two customers accounted for 21% and 12% of the Life Science operating segment third-party sales during the three months ended March 31, 2012 and 2011, respectively, and 24% and 14% during the six months ended March 31, 2012 and 2011, respectively.

Segment information for the interim periods is as follows:

U.S.
Diagnostics European
Diagnostics Life Science Eliminations(1) Total

Three Months Ended March 31, 2012



Net sales—

Third-party
$ 28,657 $ 6,924 $ 11,860 $ — $ 47,441

Inter-segment
2,736 4 324 (3,064 ) —

Operating income (2)
10,843 1,376 2,710 (102 ) 14,827

Goodwill (March 31, 2012)
1,381 — 21,752 — 23,133

Other intangible assets, net (March 31, 2012)
2,593 — 8,727 — 11,320

Total assets (March 31, 2012)
80,261 17,096 96,401 (35,500 ) 158,258

Three Months Ended March 31, 2011

Net sales—

Third-party
$ 25,528 $ 6,385 $ 9,146 $ — $ 41,059

Inter-segment
2,455 3 105 (2,563 ) —

Operating income (3)
9,807 50 923 182 10,962

Goodwill (September 30, 2011)
1,381 — 21,743 — 23,124

Other intangible assets, net (September 30, 2011)
1,604 — 9,343 — 10,947

Total assets (September 30, 2011)
73,850 19,390 92,467 (30,214 ) 155,493

Six Months Ended March 31, 2012

Net sales—

Third-party
$ 53,857 $ 12,429 $ 21,421 $ — $ 87,707

Inter-segment
4,964 4 660 (5,628 ) —

Operating income (2)
19,008 2,327 3,408 (111 ) 24,632

Six Months Ended March 31, 2011

Net sales—

Third-party
$ 48,178 $ 12,314 $ 17,830 $ — $ 78,322

Inter-segment
5,063 7 318 (5,388 ) —

Operating income (3)
18,381 803 702 166 20,052

(1) Eliminations consist of inter-segment transactions.

(2) Life Science includes $203 and $647 of costs related to consolidation of the Maine operations into the Tennessee facility during the three and six months ended March 31, 2012, respectively.

(3) U.S. Diagnostics and European Diagnostics include $365 and $875, respectively, in both the three and six months ended March 31, 2011 related to sales and marketing leadership reorganization costs.

Transactions between operating segments are accounted for at established intercompany prices for internal and management purposes, with all intercompany amounts eliminated in consolidation.

X

- Details

Name: us-gaap_SegmentReportingAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 10

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 33

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 34

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 29

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 35

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 41

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 32

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 131

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 30

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599

Reference 12: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 26

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599

Reference 13: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 40

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599

Reference 14: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 42

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599

Reference 15: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 31

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599

+ Details

Name: us-gaap_SegmentReportingDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 38 FilingSummary.xml IDEA: XBRL DOCUMENT 2.4.0.6 Html 60 149 1 false 15 0 false 5 false false R1.htm 00 - Document - Document and Entity Information Sheet http://meridianbioscience.com/role/DocumentAndEntityInformation Document and Entity Information false false R2.htm 0110 - Statement - Condensed Consolidated Statements of Operations (Unaudited) Sheet http://meridianbioscience.com/role/StatementsOfOperations Condensed Consolidated Statements of Operations (Unaudited) false false R3.htm 0120 - Statement - Condensed Consolidated Statements of Cash Flows (Unaudited) Sheet http://meridianbioscience.com/role/StatementsOfCashFlows Condensed Consolidated Statements of Cash Flows (Unaudited) true false R4.htm 0130 - Statement - Condensed Consolidated Balance Sheets Sheet http://meridianbioscience.com/role/BalanceSheets Condensed Consolidated Balance Sheets false false R5.htm 0131 - Statement - Condensed Consolidated Balance Sheets (Parenthetical) Sheet http://meridianbioscience.com/role/BalanceSheetsParenthetical Condensed Consolidated Balance Sheets (Parenthetical) false false R6.htm 0140 - Statement - Condensed Consolidated Statement of Changes in Shareholders' Equity (Unaudited) Sheet http://meridianbioscience.com/role/CondensedConsolidatedStatementOfChangesInShareholdersEquity Condensed Consolidated Statement of Changes in Shareholders' Equity (Unaudited) false false R7.htm 0201 - Disclosure - Basis of Presentation Sheet http://meridianbioscience.com/role/BasisOfPresentation Basis of Presentation false false R8.htm 0202 - Disclosure - Significant Accounting Policies Sheet http://meridianbioscience.com/role/SignificantAccountingPolicies Significant Accounting Policies false false R9.htm 0203 - Disclosure - Inventories Sheet http://meridianbioscience.com/role/Inventories Inventories false false R10.htm 0204 - Disclosure - Major Customers and Segment Information Sheet http://meridianbioscience.com/role/MajorCustomersAndSegmentInformation Major Customers and Segment Information false false R11.htm 0205 - Disclosure - Intangible Assets Sheet http://meridianbioscience.com/role/IntangibleAssets Intangible Assets false false R12.htm 0401 - Disclosure - Significant Accounting Policies (Policies) Sheet http://meridianbioscience.com/role/SignificantAccountingPoliciesPolicies Significant Accounting Policies (Policies) false false R13.htm 0502 - Disclosure - Significant Accounting Policies (Tables) Sheet http://meridianbioscience.com/role/SignificantAccountingPoliciesTables Significant Accounting Policies (Tables) false false R14.htm 0503 - Disclosure - Inventories (Tables) Sheet http://meridianbioscience.com/role/InventoriesTables Inventories (Tables) false false R15.htm 0504 - Disclosure - Major Customers and Segment Information (Tables) Sheet http://meridianbioscience.com/role/MajorCustomersAndSegmentDataTables Major Customers and Segment Information (Tables) false false R16.htm 0505 - Disclosure - Intangible Assets (Tables) Sheet http://meridianbioscience.com/role/IntangibleAssetsTables Intangible Assets (Tables) false false R17.htm 0602 - Disclosure - Significant Accounting Policies (Details) Sheet http://meridianbioscience.com/role/SignificantAccountingPoliciesDetails Significant Accounting Policies (Details) false false R18.htm 06021 - Disclosure - Significant Accounting Policies (Details 1) Sheet http://meridianbioscience.com/role/SignificantAccountingPoliciesDetails1 Significant Accounting Policies (Details 1) false false R19.htm 06022 - Disclosure - Significant Accounting Policies (Details Textual) Sheet http://meridianbioscience.com/role/SignificantAccountingPoliciesDetailsTextual Significant Accounting Policies (Details Textual) false false R20.htm 0603 - Disclosure - Inventories (Details) Sheet http://meridianbioscience.com/role/InventoriesDetails Inventories (Details) false false R21.htm 0604 - Disclosure - Major Customers and Segment Information (Details) Sheet http://meridianbioscience.com/role/MajorCustomersAndSegmentDataDetails2 Major Customers and Segment Information (Details) false false R22.htm 06041 - Disclosure - Major Customers and Segment Information (Details Textual) Sheet http://meridianbioscience.com/role/MajorCustomersAndSegmentDataDetailsTextual Major Customers and Segment Information (Details Textual) false false R23.htm 0605 - Disclosure - Intangible Assets (Details) Sheet http://meridianbioscience.com/role/IntangibleAssetsDetails Intangible Assets (Details) false false R24.htm 06051 - Disclosure - Intangible Assets (Details Textual) Sheet http://meridianbioscience.com/role/IntangibleAssetsDetailsTextual Intangible Assets (Details Textual) false false All Reports Book All Reports Process Flow-Through: 0110 - Statement - Condensed Consolidated Statements of Operations (Unaudited) Process Flow-Through: 0120 - Statement - Condensed Consolidated Statements of Cash Flows (Unaudited) Process Flow-Through: 0130 - Statement - Condensed Consolidated Balance Sheets Process Flow-Through: Removing column 'Mar. 31, 2011' Process Flow-Through: Removing column 'Sep. 30, 2010' Process Flow-Through: 0131 - Statement - Condensed Consolidated Balance Sheets (Parenthetical) vivo-20120331.xml vivo-20120331.xsd vivo-20120331_cal.xml vivo-20120331_def.xml vivo-20120331_lab.xml vivo-20120331_pre.xml true true XML 39 R20.htm IDEA: XBRL DOCUMENT v2.4.0.6

Inventories (Details) (USD $)
In Thousands, unless otherwise specified

Mar. 31, 2012

Sep. 30, 2011

Inventories

Raw materials $ 7,526 $ 7,272

Work-in-process 8,466 7,016

Total 32,074 32,689

Illumigene instruments [Member]

Inventories

Finished goods 3,098 4,179

Kits and other [Member]

Inventories

Finished goods $ 12,984 $ 14,222

X

- Definition

Carrying amount as of the balance sheet date of merchandise or goods held by the company that are readily available for sale.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 6

-Subparagraph a

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.6(a)(1))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_InventoryFinishedGoods

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Carrying amount (lower of cost or market) as of the balance sheet date of inventories less all valuation and other allowances. Excludes noncurrent inventory balances (expected to remain on hand past one year or one operating cycle, if longer).

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.6(a))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 330

-SubTopic 10

-Section 35

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6386567&loc=d3e3927-108312

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 1

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6676-107765

+ Details

Name: us-gaap_InventoryNet

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Details

Name: us-gaap_InventoryNetAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Carrying amount as of the balance sheet date of unprocessed items to be consumed in the manufacturing or production process. Also includes purchased parts that will be used as components of a finished product.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 6

-Subparagraph a

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.6(a)(4))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_InventoryRawMaterials

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Carrying amount as of the balance sheet date of merchandise or goods which are partially completed, are generally comprised of raw materials, labor and factory overhead costs, and which require further materials, labor and overhead to be converted into finished goods, and which generally require the use of estimates to determine percentage complete and pricing.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 6

-Subparagraph a

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.6(a)(3))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_InventoryWorkInProcess

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

Large accelerated filer

Accelerated filer

Non-accelerated filer

Smaller reporting company

Condensed Consolidated Statements of Operations (Unaudited) (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended		6 Months Ended
	Mar. 31, 2012	Mar. 31, 2011	Mar. 31, 2012	Mar. 31, 2011
Condensed Consolidated Statements of Operations [Abstract]
NET SALES	$ 47,441	$ 41,059	$ 87,707	$ 78,322
COST OF SALES	17,691	15,102	33,224	28,863
GROSS PROFIT	29,750	25,957	54,483	49,459
OPERATING EXPENSES
Research and development	2,508	2,326	4,781	4,635
Selling and marketing	5,781	5,598	11,349	11,073
General and administrative	6,431	5,831	13,074	12,459
Plant consolidation costs	203		647
Sales and marketing leadership reorganization		1,240		1,240
Total operating expenses	14,923	14,995	29,851	29,407
OPERATING INCOME	14,827	10,962	24,632	20,052
OTHER INCOME (EXPENSE)
Interest income	8	27	13	44
Other, net	(43)	118	273	321
Total other income (expense)	(35)	145	286	365
EARNINGS BEFORE INCOME TAXES	14,792	11,107	24,918	20,417
INCOME TAX PROVISION	5,166	3,847	8,714	7,132
NET EARNINGS	$ 9,626	$ 7,260	$ 16,204	$ 13,285
BASIC EARNINGS PER COMMON SHARE	$ 0.23	$ 0.18	$ 0.39	$ 0.33
DILUTED EARNINGS PER COMMON SHARE	$ 0.23	$ 0.18	$ 0.39	$ 0.32
AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - BASIC	41,080	40,686	41,071	40,647
EFFECT OF DILUTIVE STOCK OPTIONS AND RESTRICTED SHARES AND UNITS	540	662	500	672
AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - DILUTED	41,620	41,348	41,571	41,319
ANTI-DILUTIVE SECURITIES:
Common share options and restricted shares and units	316	211	310	176
DIVIDENDS DECLARED PER COMMON SHARE	$ 0.19	$ 0.19	$ 0.38	$ 0.38

Condensed Consolidated Statement of Changes in Shareholders' Equity (Unaudited) (USD $) In Thousands, unless otherwise specified	Total USD ($)	Common Shares Issued	Additional Paid-In Capital USD ($)	Retained Earnings USD ($)	Accumulated Other Comprehensive Income (Loss) USD ($)	Comprehensive Income (Loss) USD ($)
Beginning balance at Sep. 30, 2011	$ 138,524		$ 100,010	$ 38,065	$ 449	$ 0
Beginning balance, Shares at Sep. 30, 2011		41,237
Cash dividends paid	(15,609)			(15,609)
Exercise of stock options	200		200
Exercise of stock options, Shares		21
Issuance of restricted shares, net of forfeitures		(3)
Conversion of restricted stock units		2
Stock compensation expense	1,321		1,321
Comprehensive income:
Net earnings	16,204			16,204		16,204
Other comprehensive income taxes	(71)				(71)	(71)
Foreign currency translation adjustment	197				197	197
Comprehensive income	16,330					16,330
Ending balance at Mar. 31, 2012	$ 140,766		$ 101,531	$ 38,660	$ 575	$ 0
Ending balance, Shares at Mar. 31, 2012		41,257

Major Customers and Segment Information (Details Textual) (USD $) In Thousands, unless otherwise specified	3 Months Ended		6 Months Ended
	Mar. 31, 2012	Mar. 31, 2011	Mar. 31, 2012 Customer	Mar. 31, 2011
Major Customers and Segment Information (Textual) [Abstract]
Consolidation of the Maine operations into the Tennessee facility	203		647
Cost incurred, total	1,704
Cost of sales			509
Operating expenses			1,195
Additional cost expected to be incurred	350		350
U.S. Diagnostics [Member]
Segment Reporting Information [Line Items]
Number of customers			2
Percentage of third-party sales	49.00%	50.00%	49.00%	51.00%
Sales and marketing leadership reorganization costs		365		365
Life Science [Member]
Segment Reporting Information [Line Items]
Number of customers			2
Percentage of third-party sales	21.00%	12.00%	24.00%	14.00%
European Diagnostics [Member]
Segment Reporting Information [Line Items]
Sales and marketing leadership reorganization costs		$ 875		$ 875

Condensed Consolidated Statements of Cash Flows (Unaudited) (USD $) In Thousands, unless otherwise specified	6 Months Ended
	Mar. 31, 2012	Mar. 31, 2011
CASH FLOWS FROM OPERATING ACTIVITIES
Net earnings	$ 16,204	$ 13,285
Non-cash items included in net earnings:
Depreciation of property, plant and equipment	1,760	1,711
Amortization of intangible assets	1,063	1,201
Amortization of deferred illumigene instrument costs	347	25
Stock-based compensation	1,321	1,324
Deferred income taxes	(846)	(1,320)
(Gain) loss on disposition of fixed assets and other assets	(9)	6
Change in current assets	(1,109)	(7,128)
Change in current liabilities	1,029	2,309
Other, net	(895)	(1,072)
Net cash provided by operating activities	18,865	10,341
CASH FLOWS FROM INVESTING ACTIVITIES
Purchases of property, plant and equipment	(1,847)	(5,260)
Proceeds from sale of assets	400
Purchases of intangibles and other assets	(1,305)	(12)
Net cash used for investing activities	(2,752)	(5,272)
CASH FLOWS FROM FINANCING ACTIVITIES
Dividends paid	(15,609)	(15,451)
Proceeds and tax benefits from exercises of stock options	256	829
Net cash used for financing activities	(15,353)	(14,622)
Effect of Exchange Rate Changes on Cash and Equivalents	(49)	53
Net Increase (Decrease) in Cash and Equivalents	711	(9,500)
Cash and Equivalents at Beginning of Period	23,626	37,879
Cash and Equivalents at End of Period	$ 24,337	$ 28,379

Document and Entity Information	6 Months Ended
Document and Entity Information	Mar. 31, 2012	Apr. 30, 2012
Document and Entity Information [Abstract]
Entity Registrant Name	MERIDIAN BIOSCIENCE INC
Entity Central Index Key	0000794172
Document Type	10-Q
Document Period End Date	Mar. 31, 2012
Amendment Flag	false
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	Q2
Current Fiscal Year End Date	--09-30
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		41,257,432

Significant Accounting Policies (Details 1) (USD $) In Thousands, unless otherwise specified	Mar. 31, 2012	Sep. 30, 2011	Mar. 31, 2011	Sep. 30, 2010
Investment portfolio
Overnight repurchase agreements	$ 11,128	$ 11,784
Cash on hand - Restricted	1,000	1,000
Cash on hand - Unrestricted	13,209	11,842
Total	24,337	23,626	28,379	37,879
Other [Member]
Investment portfolio
Cash on hand - Restricted	1,000	1,000
Total	$ 1,000	$ 1,000

Condensed Consolidated Balance Sheets (USD $) In Thousands, unless otherwise specified	Mar. 31, 2012	Sep. 30, 2011
CURRENT ASSETS
Cash and equivalents	$ 24,337	$ 23,626
Accounts receivable, less allowances of $448 and $310	27,754	24,844
Inventories	32,074	32,689
Prepaid expenses and other current assets	4,972	6,343
Deferred income taxes	3,077	2,852
Total current assets	92,214	90,354
PROPERTY, PLANT AND EQUIPMENT, at Cost
Land	1,181	1,184
Buildings and improvements	26,322	23,033
Machinery, equipment and furniture	34,573	32,408
Construction in progress	636	3,887
Subtotal	62,712	60,512
Less: accumulated depreciation and amortization	36,107	33,973
Net property, plant and equipment	26,605	26,539
OTHER ASSETS
Goodwill	23,133	23,124
Other intangible assets, net	11,320	10,947
Restricted cash	1,000	1,000
Deferred illumigene instrument costs, net	3,726	3,304
Other assets	260	225
Total other assets	39,439	38,600
TOTAL ASSETS	158,258	155,493
CURRENT LIABILITIES
Accounts payable	5,507	5,548
Accrued employee compensation costs	4,743	4,235
Other accrued expenses	4,991	4,692
Income taxes payable	1,079	789
Total current liabilities	16,320	15,264
DEFERRED INCOME TAXES	1,172	1,705
COMMITMENTS AND CONTINGENCIES
SHAREHOLDERS' EQUITY
Preferred stock, no par value, 1,000,000 shares authorized, none issued
Common shares, no par value, 71,000,000 shares authorized, 41,257,172 and 41,237,120 shares issued, respectively
Additional paid-in capital	101,531	100,010
Retained earnings	38,660	38,065
Accumulated other comprehensive income	575	449
Total shareholders' equity	140,766	138,524
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 158,258	$ 155,493

Intangible Assets (Details) (USD $) In Thousands, unless otherwise specified	Mar. 31, 2012	Sep. 30, 2011
Summary of acquired intangible assets subject to amortization
Gross Carrying Value	$ 28,860	$ 27,386
Accumulated Amortization	17,540	16,439
Manufacturing Technologies Core Products and Cell Lines [Member]
Summary of acquired intangible assets subject to amortization
Gross Carrying Value	11,661	11,626
Accumulated Amortization	8,936	8,545
Trademarks Licenses and Patents [Member]
Summary of acquired intangible assets subject to amortization
Gross Carrying Value	4,884	3,538
Accumulated Amortization	1,558	1,337
Customer Lists And Supply Agreements [Member]
Summary of acquired intangible assets subject to amortization
Gross Carrying Value	12,315	12,222
Accumulated Amortization	$ 7,046	$ 6,557

Significant Accounting Policies (Details Textual) (USD $) In Thousands, unless otherwise specified	6 Months Ended
	Mar. 31, 2012	Sep. 30, 2011
Significant Accounting Policies (Textual) [Abstract]
Rebate accruals	$ 4,721	$ 4,176
Expected instrument utilization period	3 years
Period of review of accounts individually	90 days
Accounts receivable from Italian hospital customers	$ 5,800
Tax benefits recognized from uncertain tax positions measurement	Greater than 50% likelihood of being realized upon ultimate settlement
Likelihood percentage of tax benefit being recognized upon ultimate settlement	50.00%

Condensed Consolidated Balance Sheets (Parenthetical) (USD $) In Thousands, except Share data, unless otherwise specified	Mar. 31, 2012	Sep. 30, 2011
Condensed Consolidated Balance Sheets [Abstract]
Allowances for accounts receivable	$ 448	$ 310
Preferred stock, par value
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued
Common stock, par value
Common stock, shares authorized	71,000,000	71,000,000
Common stock, shares issued	41,257,172	41,237,120

Inventories (Details) (USD $) In Thousands, unless otherwise specified	Mar. 31, 2012	Sep. 30, 2011
Inventories
Raw materials	$ 7,526	$ 7,272
Work-in-process	8,466	7,016
Total	32,074	32,689
Illumigene instruments [Member]
Inventories
Finished goods	3,098	4,179
Kits and other [Member]
Inventories
Finished goods	$ 12,984	$ 14,222