DEFINED BENEFIT RETIREMENT PLAN (Tables)

12 Months Ended

Dec. 29, 2012

DEFINED BENEFIT RETIREMENT PLAN

Schedule of changes in PBO and fair value of plan assets for pension plan

Changes in the PBO and fair value of plan assets for the pension plan for the period from December 25, 2010 to December 31, 2011 were as follows:

	Projected Benefit Obligation			Plan Assets			Funded status
Fair value at December 25, 2010	$	463,807		$	359,636		$	(104,171	)
Employer contributions		—			11,860
Interest cost		25,643			—
Actual return on plan assets		—			67,474
Benefits paid		(11,539	)		(11,539	)
Actuarial loss		16,187			—
Currency translation		(1,579	)		(2,936	)
Fair Value at December 31, 2011	$	492,519		$	424,495		$	(68,024	)

        Changes in the PBO and fair value of plan assets for the pension plan for the period from December 31, 2011 to December 29, 2012 were as follows:

	Projected Benefit Obligation			Plan Assets			Funded status
Fair Value at December 31, 2011	$	492,519		$	424,495		$	(68,024	)
Employer contributions		—			11,591
Interest cost		23,445			—
Actual return on plan assets		—			41,345
Benefits paid		(11,722	)		(11,722	)
Actuarial loss		69,859			—
Currency translation		23,666			20,015
Fair Value at December 29, 2012	$	597,767		$	485,724		$	(112,043	)

Schedule of pre-tax amounts recognized in accumulated other comprehensive income (loss)

Balance December 25, 2010	$	28,952
Actuarial gain		31,093
Currency translation loss		(31	)
Balance December 31, 2011		60,014
Actuarial loss		(48,524	)
Currency translation gain		1,127
Balance December 29, 2012	$	12,617

Schedule of weighted-average actuarial assumptions used to determine the benefit obligation

The weighted-average actuarial assumptions used to determine the benefit obligation at December 29, 2012 and December 31, 2011 were as follows:

Percentages	2012			2011
Discount rate		4.60	%		4.80	%
Salary increase		N/A			N/A
Inflation		2.70	%		2.30	%

Schedule of components of the net periodic pension expense

The components of the net periodic pension expense for the fiscal years ended December 31, 2011 and December 29, 2012 were as follows:

	2012			2011
Net Periodic Benefit Cost:
Interest cost		23,445			25,643
Expected return on plan assets		(19,168	)		(20,194	)
Net periodic benefit expense	$	4,277		$	5,449

Schedule of weighted-average actuarial assumptions used to determine expense

The weighted-average actuarial assumptions used to determine expense are as follows for fiscal 2012 and 2011:

Percentages	2012			2011
Discount rate		4.80	%		5.50	%
Expected return on plan assets		4.40	%		5.40	%
Salary increase		N/A			N/A
Inflation		3.20	%		3.50	%

Schedule of expected pension benefit payments

The following table details expected pension benefit payments for the years 2013 through 2022:

2013	$	12,413
2014		12,736
2015		13,058
2016		13,380
2017		13,703
Years 2018 - 2022		73,512

Schedule of pension plan assets measured at fair value on a recurring basis

At December 29, 2012 and December 31, 2011, the pension plan assets measured at fair value on a recurring basis were as follows:

December 29, 2012	Quoted Prices in Active Markets for Identical Inputs (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total
Plan net assets:
Temporary cash investments	$	—	$	12,091	$	—	$	12,091
Index-linked gilts		—		107,366		—		107,366
Corporate bonds		—		347,083		—		347,083
Corporate stock		—		19,184		—		19,184
Other investments		—		—		—		—
Total plan net assets at fair value	$	—	$	485,724	$	—	$	485,724

December 31, 2011	Quoted Prices in Active Markets for Identical Inputs (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total
Plan net assets:
Temporary cash investments	$	—	$	1,556	$	—	$	1,556
Index-linked gilts		—		97,422		—		97,422
Corporate bonds		—		309,206		—		309,206
Corporate stock		—		16,276		—		16,276
Other investments		—		35		—		35
Total plan net assets at fair value	$	—	$	424,495	$	—	$	424,495