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Employee Benefit Plans (Tables)
12 Months Ended
Sep. 30, 2012
Employee Benefit Plans [Abstract]  
Schedule Of Net Funded Status

 

 

 

 

 

 

 

 

 

 

 

 

 

Pension Benefits

 

Other Benefits

(Dollars in Thousands)

 

2012

 

 

2011

 

 

2012

 

 

2011

Change in benefit obligation:

 

 

 

 

 

 

 

 

 

 

 

Benefit obligation at beginning of year

$

31,714 

 

$

28,839 

 

$

1,196 

 

$

1,114 

Service cost

 

 

 

 

 

61 

 

 

54 

Interest cost

 

1,442 

 

 

1,454 

 

 

53 

 

 

55 

Actuarial loss

 

4,293 

 

 

2,302 

 

 

55 

 

 

30 

Benefits paid

 

(1,013)

 

 

(881)

 

 

(79)

 

 

(57)

Benefit obligation at end of year

 

36,436 

 

 

31,714 

 

 

1,286 

 

 

1,196 

 

 

 

 

 

 

 

 

 

 

 

 

Change in plan assets:

 

 

 

 

 

 

 

 

 

 

 

Fair value of plan assets at beginning of year

 

20,540 

 

 

21,513 

 

 

 

 

Actual return on plan assets

 

2,775 

 

 

(408)

 

 

 

 

Employer contributions

 

373 

 

 

316 

 

 

79 

 

 

57 

Benefits paid

 

(1,013)

 

 

(881)

 

 

(79)

 

 

(57)

Fair value of plan assets at end of year

 

22,675 

 

 

20,540 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Funded status at end of year

$

(13,761)

 

$

(11,174)

 

$

(1,286)

 

$

(1,196)

 

Schedule Of Amounts Recognized in Balance Sheet And Accumulated Other Comprehensive Income

 

 

 

 

 

 

 

 

 

 

 

 

 

Pension Benefits

 

Other Benefits

(Dollars in Thousands)

 

2012

 

 

2011

 

 

2012

 

 

2011

Amounts recognized in consolidated balance sheets:

 

 

 

 

 

 

 

 

 

 

 

Current liabilities – accrued pension and  

    postretirement costs

$

(382)

 

$

(352)

 

$

(63)

 

$

(67)

Noncurrent liabilities – pension and  

    postretirement obligations

 

(13,379)

 

 

(10,822)

 

 

(1,223)

 

 

(1,129)

Net amount recognized

$

(13,761)

 

$

(11,174)

 

$

(1,286)

 

$

(1,196)

 

 

 

 

 

 

 

 

 

 

 

 

Amounts recognized in accumulated other comprehensive income (loss):

 

 

 

 

 

 

 

 

 

 

 

Net loss (gain)

$

11,050 

 

$

8,535 

 

$

29 

 

$

(26)

Net amount recognized in accumulated other comprehensive income (loss)

$

11,050 

 

$

8,535 

 

$

29 

 

$

(26)

 

Schedule Of Accumulated Benefit Obligations in Excess of Fair Value of Plan Assets

 

 

 

 

 

 

(Dollars in Thousands)

 

2012

 

 

2011

Projected benefit obligation

$

36,436 

 

$

31,714 

Accumulated benefit obligation

 

36,436 

 

 

31,714 

Fair value of plan assets

 

22,675 

 

 

20,540 

 

Net Periodic Benefit Cost For Pension And Other Plans

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Pension Benefits

 

Other Benefits

(Dollars in Thousands)

 

 

2012 

 

 

2011 

 

 

2010 

 

 

2012 

 

 

2011 

 

 

2010 

Service cost

 

$

 

$

 

$

 

$

61 

 

$

54 

 

$

52 

Interest cost

 

 

1,442 

 

 

1,454 

 

 

1,440 

 

 

53 

 

 

55 

 

 

55 

Expected return on plan assets

 

 

(1,312)

 

 

(1,380)

 

 

(1,285)

 

 

 

 

 

 

Amortization of prior service credit

 

 

 

 

 

 

 

 

 

 

(111)

 

 

(111)

Recognized net actuarial loss

 

 

314 

 

 

104 

 

 

35 

 

 

 

 

 

 

Net periodic benefit cost (credit)

 

$

444 

 

$

178 

 

$

190 

 

$

114 

 

$

(2)

 

$

(4)

 

Schedule Of Amounts Recognized In Other Comprehensive Income

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Pension Benefits

 

Other Benefits

(Dollars in Thousands)

 

 

2012 

 

 

2011 

 

 

2010 

 

 

2012 

 

 

2011 

 

 

2010 

Net loss (gain)

 

$

2,829 

 

$

4,091 

 

$

1,371 

 

$

55 

 

$

30 

 

$

(102)

Amortization of net loss

 

 

(314)

 

 

(104)

 

 

(35)

 

 

 

 

 

 

Amortization of prior service cost

 

 

 

 

 

 

 

 

 

 

111 

 

 

111 

Total recognized in other

   comprehensive income

 

 

2,515 

 

 

3,987 

 

 

1,336 

 

 

55 

 

 

141 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total recognized in net periodic benefit

   cost and other comprehensive income

 

$

2,959 

 

$

4,165 

 

$

1,526 

 

$

169 

 

$

139 

 

$

 

Schedule Of Assumptions Used

 

 

Pension Benefits

 

Other Benefits

 

 

2012

 

 

2011

 

 

2012

 

 

2011

Discount rate

 

3.77% 

 

 

4.60% 

 

 

3.77% 

 

 

4.60% 

Rate of compensation increase

 

na 

 

 

na 

 

 

na 

 

 

na 

 

The weighted-average assumptions used to determine net periodic benefit cost for years ended September 30 were as follows: 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Pension Benefits

 

Other Benefits

 

 

 

2012 

 

 

2011 

 

 

2010 

 

 

2012 

 

 

2011 

 

 

2010 

Discount rate

 

 

4.60% 

 

 

5.08% 

 

 

5.59% 

 

 

4.60% 

 

 

5.08% 

 

 

5.59% 

Expected long-term return on plan assets

 

 

6.50% 

 

 

6.50% 

 

 

6.50% 

 

 

na 

 

 

na 

 

 

na 

Rate of compensation increase

 

 

na 

 

 

na 

 

 

na 

 

 

na 

 

 

na 

 

 

na 

 

Schedule Of Health Care Cost Trend Rates

 

 

2012 

 

 

2011 

Health care cost trend rate assumed for next year

 

12% 

 

 

12% 

Rate to which the cost trend rate is assumed to decline 

     (the ultimate trend rate)

 

6% 

 

 

6% 

Year that the rate reaches the ultimate trend rate

 

2018 

 

 

2017 

 

Schedule Of Effect Of One-Percentage-Point Change In Assumed Health Care Cost Trend Rates

 

(Dollars in Thousands)

 

1-Percentage-Point Increase

 

 

1-Percentage- 

Point Decrease

Effect on aggregate of service and interest cost

$

 

$

Effect on postretirement benefit obligation

$

90 

 

$

81 

 

Schedule Of Expected Benefit Payments

 

(Dollars in Thousands)

 

Pension 

Benefits

 

 

Other 

Benefits

2013

$

1,223 

 

$

64 

2014

 

1,199 

 

 

48 

2015

 

1,241 

 

 

32 

2016

 

1,251 

 

 

36 

2017

 

1,340 

 

 

38 

Years 2018-2022

 

9,094 

 

 

165 

 

Schedule Of Weighted Average Asset Allocations

 

Plan Assets at September 30,

Asset Category:

 

2012 

 

 

2011 

Fixed income

 

57% 

 

 

60% 

Equity securities

 

41% 

 

 

37% 

Cash equivalents

 

2% 

 

 

3% 

Total

 

100% 

 

 

100% 

 

Schedule Of Allocation of Plan Assets

 

 

Fair Value Measurements at September 30, 2012 Using

 

(Dollars in Thousands)

 

Quoted Prices in 

Active Markets for 

Identical Assets 

(Level 1)

 

 

Significant 

Other 

Observable 

Inputs 

(Level 2)

 

 

Significant 

Unobservable 

Inputs 

(Level 3)

Asset Category:

 

 

 

 

 

 

 

 

    Money market accounts

$

61 

 

$

 

$

    Debt securities:

 

 

 

 

 

 

 

 

        Corporate bonds

 

 

 

4,950 

 

 

        Government bonds

 

 

 

264 

 

 

        Registered investment companies

 

7,797 

 

 

 

 

    Equity securities:

 

 

 

 

 

 

 

 

        Domestic

 

6,598 

 

 

 

 

        International

 

3,005 

 

 

 

 

Total assets at fair value

$

17,461 

 

$

5,214 

 

$

 

 

Fair Value Measurements at September 30, 2011 Using

 

(Dollars in Thousands)

 

Quoted Prices in 

Active Markets for 

Identical Assets 

(Level 1)

 

 

Significant 

Other 

Observable 

Inputs 

(Level 2)

 

 

Significant 

Unobservable 

Inputs 

(Level 3)

Asset Category:

 

 

 

 

 

 

 

 

    Money market accounts

$

178 

 

$

 

$

    Debt securities:

 

 

 

 

 

 

 

 

        Corporate bonds

 

 

 

4,545 

 

 

        Government bonds

 

 

 

173 

 

 

        Registered investment companies

 

7,631 

 

 

 

 

    Equity securities:

 

 

 

 

 

 

 

 

        Domestic

 

5,868 

 

 

 

 

        International

 

2,145 

 

 

 

 

Total assets at fair value

$

15,822 

 

$

4,718 

 

$