Fair Value Measurement (Tables)

3 Months Ended

Apr. 01, 2012

Financial Assets And Liabilities Carried At Fair Value Measured On A Recurring Basis


	Total carrying value at April 1, 2012		Quoted prices in active markets (Level 1)		Significant other observable inputs (Level 2)		Significant unobservable inputs (Level 3)
	(Dollars in thousands)
Cash and cash equivalents	$	10,001	$	10,001	$	—	$	—
Investments in marketable securities		4,654		4,654		—		—
Derivative assets		1,432		—		1,432		—
Derivative liabilities		1,496		—		1,496		—
Contingent consideration liabilities		9,018		—		—		9,018


	Total carrying value at March 27, 2011		Quoted prices in active markets (Level 1)		Significant other observable inputs (Level 2)		Significant unobservable inputs (Level 3)
	(Dollars in thousands)
Bonds foreign government	$	7,575	$	7,575	$	—	$	—
Investments in marketable securities		4,269		4,269		—		—
Derivative assets		901		—		901		—
Derivative liabilities		21,732		—		21,732		—
Contingent consideration liabilities		9,400		—		—		9,400

Schedule Of Reconciliation Of Changes In Level 3 Financial Liabilities Measured At Fair Value On A Recurring Basis


	Contingent consideration
	2012			2011
	(Dollars in thousands)
Beginning balance	$	9,676		$	—
Initial estimate of contingent consideration		—			15,400
Payment		—			(6,000	)
Revaluations		(658	)		—

Ending balance	$	9,018		$	9,400

- Definition

Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issuances, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability.

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