XML 20 R25.htm IDEA: XBRL DOCUMENT v2.4.0.6
Fair Value Measurements (Tables)
6 Months Ended
Mar. 31, 2013
Assets and Liabilities Measured at Fair Value on Recurring Basis
The following table presents information about the Company’s assets and liabilities measured at fair value on a recurring basis as of March 31, 2013 (in thousands):

 

     Quoted Prices in
Active Markets
for Identical
Instruments
(Level 1)
     Significant
Other
Observable
Inputs

(Level 2)
     Significant
Unobservable
Inputs

(Level 3)
     Total Fair
Value as of
March  31,
2013
 

Assets:

           

Cash equivalents

   $ —         $ 9,802       $ —         $ 9,802   

Available-for-sale debt securities:

           

U.S. government and government agency obligations

     —           34,377         —           34,377   

Mortgage-backed securities

     —           2,601         —           2,601   

Municipal bonds

     —           3,447         —           3,447   

Asset-backed securities

     —           532         —           532   

Corporate bonds

     —           1,696         —           1,696   
  

 

 

    

 

 

    

 

 

    

 

 

 

Total assets measured at fair value

   $ —         $ 52,455       $ —         $ 52,455   
  

 

 

    

 

 

    

 

 

    

 

 

 

 

The following table presents information about the Company’s assets and liabilities measured at fair value on a recurring basis as of September 30, 2012 (in thousands):

 

     Quoted Prices in
Active Markets
for Identical
Instruments
(Level 1)
     Significant
Other
Observable
Inputs
(Level 2)
     Significant
Unobservable
Inputs
(Level 3)
     Total Fair
Value as of
September 30,
2012
 

Assets:

           

Cash equivalents

   $ —         $ 5,101       $ —         $ 5,101   

Available-for-sale debt securities:

           

U.S. government and government agency obligations

     —           28,854         —           28,854   

Mortgage-backed securities

     —           2,999         —           2,999   

Municipal bonds

     —           3,213         —           3,213   

Asset-backed securities

     —           598         —           598   

Corporate bonds

     —           6,886         —           6,886   

Other assets

     718         —           —           718   
  

 

 

    

 

 

    

 

 

    

 

 

 

Total assets measured at fair value

   $ 718       $ 47,651       $ —         $ 48,369   
  

 

 

    

 

 

    

 

 

Reconciliation of Financial Assets Measured at Fair Value on Recurring Basis using Significant Unobservable Inputs

The following tables provide a reconciliation of financial assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3) (in thousands). Transfers of instruments into and out of Level 3 are based on beginning of period values.

 

     Fair Value Measurements Using Significant
Unobservable Inputs (Level 3)
Six Months Ended March 31, 2012
Available-for-Sale Debt Securities
 
     Mortgage-
Backed  Securities
    Asset-
Backed  Securities
    Total  

Balance at September 30, 2011

   $ 15      $ 9      $ 24   

Transfers into Level 3

     —          —          —     

Transfers out of Level 3

     (15     (9     (24

Total realized and unrealized gains (losses):

      

Included in other comprehensive (loss) income

     —          —          —     

Purchases, issuances, sales and settlements, net

     —          —          —     
  

 

 

   

 

 

   

 

 

 

Balance at March 31, 2012

   $ —        $ —        $ —