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REDEEMABLE NONCONTROLLING INTEREST IN NUTRA SA (Tables)

3 Months Ended

Mar. 31, 2015

REDEEMABLE NONCONTROLLING INTEREST IN NUTRA SA [Abstract]

Summary of the carrying amounts included in consolidated balance sheets

A summary of the carrying amounts of Nutra SA balances included in our consolidated balance sheets follows (in thousands).

	March 31, 2015		December 31, 2014
Cash and cash equivalents	$	37	$	269
Other current assets (restricted $1,727 and $1,980)		4,286		4,735
Property, net (restricted $2,945 and $3,727)		12,085		15,258
Goodwill and intangibles, net		3,006		3,722
Other noncurrent assets		29		34
Total assets	$	19,443	$	24,018

Current liabilities	$	5,637	$	5,346
Current portion of long-term debt (nonrecourse)		3,877		4,758
Long-term debt, less current portion (nonrecourse)		5,022		6,203
Total liabilities	$	14,536	$	16,307

Summary of changes in redeemable noncontrolling interest

A summary of changes in redeemable noncontrolling interest in Nutra SA follows for the three months ended March 31, 2015 and 2014 (in thousands).

	2015			2014
Redeemable noncontrolling interest in Nutra SA, beginning of period	$	2,643		$	7,177
Investors' interest in net loss of Nutra SA		(644	)		(920	)
Investors' interest in other comprehensive loss of Nutra SA		(481	)		168
Accumulated Yield classified as other current liability		(142	)		-
Redeemable noncontrolling interest in Nutra SA, end of period	$	1,376		$	6,425

Investors' average interest in Nutra SA		34.2	%		45.2	%

- Definition

Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide.

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