Goodwill	6 Months Ended
Dec. 29, 2012
Goodwill
Goodwill	Note 8. Goodwill The Company’s goodwill balance as of December 29, 2012 was $75.3 million, which consisted of $67.0 million of goodwill in the CommTest segment and $8.3 million of goodwill in the Optical Security and Performance Products (“OSP”) segment. The Company’s goodwill balance as of June 30, 2012 was $68.7 million, which consisted of $60.4 million of goodwill in the CommTest segment and $8.3 million of goodwill in the Advanced Optical Technologies (“AOT”) segment (see below). The goodwill balance is adjusted quarterly to record the effect of currency translation adjustments. During the first quarter of fiscal 2013, the reporting structure of the AOT reportable segment was reorganized and its previous reporting units, which consisted of the Custom Optics Product Group (“COPG”), Flex Products Group (“Flex”) and Authentication Solutions Group (“ASG”) (excluding the Hologram Business), were merged into the new OSP reportable segment, having one single reporting unit, replacing the AOT segment. As the entire $8.3 million balance of AOT’s goodwill at June 30, 2012 was attributable to the Flex reporting unit, the Company reclassified AOT’s goodwill to the OSP segment. The Company closed the sale of the Hologram Business, a component of the ASG reporting unit, during the second quarter of fiscal 2013. As there was zero goodwill attributable to the ASG reporting unit as of June 30, 2012, the sale does not impact goodwill. Refer to “Note 17. Operating Segments” and “Note 18. Discontinued Operations” for further information. The Company reviews goodwill for impairment during the fourth quarter of each fiscal year or more frequently if events or circumstances indicate that an impairment loss may have occurred. In the fourth quarter of fiscal 2012, the Company completed the annual impairment test of goodwill, which indicated there was no goodwill impairment. There were no events or changes in circumstances which triggered an impairment review during the three and six months ended December 29, 2012 and December 31, 2011.

Goodwill

6 Months Ended

Dec. 29, 2012

Note 8. Goodwill

The Company’s goodwill balance as of December 29, 2012 was $75.3 million, which consisted of $67.0 million of goodwill in the CommTest segment and $8.3 million of goodwill in the Optical Security and Performance Products (“OSP”) segment. The Company’s goodwill balance as of June 30, 2012 was $68.7 million, which consisted of $60.4 million of goodwill in the CommTest segment and $8.3 million of goodwill in the Advanced Optical Technologies (“AOT”) segment (see below). The goodwill balance is adjusted quarterly to record the effect of currency translation adjustments.

During the first quarter of fiscal 2013, the reporting structure of the AOT reportable segment was reorganized and its previous reporting units, which consisted of the Custom Optics Product Group (“COPG”), Flex Products Group (“Flex”) and Authentication Solutions Group (“ASG”) (excluding the Hologram Business), were merged into the new OSP reportable segment, having one single reporting unit, replacing the AOT segment. As the entire $8.3 million balance of AOT’s goodwill at June 30, 2012 was attributable to the Flex reporting unit, the Company reclassified AOT’s goodwill to the OSP segment. The Company closed the sale of the Hologram Business, a component of the ASG reporting unit, during the second quarter of fiscal 2013. As there was zero goodwill attributable to the ASG reporting unit as of June 30, 2012, the sale does not impact goodwill. Refer to “Note 17. Operating Segments” and “Note 18. Discontinued Operations” for further information.

The Company reviews goodwill for impairment during the fourth quarter of each fiscal year or more frequently if events or circumstances indicate that an impairment loss may have occurred. In the fourth quarter of fiscal 2012, the Company completed the annual impairment test of goodwill, which indicated there was no goodwill impairment. There were no events or changes in circumstances which triggered an impairment review during the three and six months ended December 29, 2012 and December 31, 2011.