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Fair Value Measurements (Tables)
 3 Months Ended
Sep. 30, 2012
Fair Value Measurements  
Schedule of assets and liabilities measured at fair value on a recurring basis

The following table presents by level, within the fair value hierarchy, assets and liabilities measured at fair value on a recurring basis as of September 30, 2012:

 

 

 

 

 

Fair Value Measurements
Assets (Liabilities)

 

 

 

Total

 

Level 1

 

Level 2

 

Level 3

 

 

 

 

 

 

 

(in thousands)

 

 

 

Assets:

 

 

 

 

 

 

 

 

 

Cash equivalents (money market accounts)

 

$

5,829

 

$

5,829

 

 

 

 

 

Trading securities held in a “rabbi trust” (1)

 

1,290

 

1,290

 

 

 

 

 

Fair value of non-performance promissory note (2)

 

205

 

 

 

 

 

$

205

 

 

 

$

7,324

 

$

7,119

 

$

—

 

$

205

 

 

(1)         Trading securities held in a rabbi trust are included in Other assets in the consolidated balance sheets (Note 14 — Employee Retirement Plans, in the Company’s Annual Report on Form 10-K).  The Company established a Non-qualified Deferred Compensation Plan for certain members of senior management in fiscal 2009. Deferred compensation is invested in mutual funds held in a “rabbi trust” and are restricted for payment to participants of the NQDC Plan.

(2)         Refer to Note 4. Acquisitions and Dispositions — Sale and Franchise of Fannie May Retail Stores. Included in Other assets on the consolidated balance sheet

 

The following table presents by level, within the fair value hierarchy, assets and liabilities measured at fair value on a recurring basis as of July 1, 2012:

 

 

 

 

 

Fair Value Measurements
Assets (Liabilities)

 

 

 

Total

 

Level 1

 

Level 2

 

Level 3

 

 

 

 

 

 

 

(in thousands)

 

 

 

Assets (liabilities):

 

 

 

 

 

 

 

 

 

Cash equivalents (money market accounts)

 

$

27,276

 

$

27,276

 

 

 

 

 

Trading securities held in a “rabbi trust” (1)

 

1,143

 

1,143

 

 

 

 

 

Fair value of non-performance promissory note (2)

 

205

 

 

 

 

 

$

205

 

Interest rate swap (3)

 

(7

)

 

 

$

(7

)

 

 

 

 

$

28,617

 

$

28,419

 

$

(7

)

$

205

 

 

(1)         Trading securities held in a rabbi trust are included in Other assets in the consolidated balance sheets (Note 14 — Employee Retirement Plans, in the Company’s Annual Report on Form 10-K).  The Company established a Non-qualified Deferred Compensation Plan for certain members of senior management in fiscal 2009. Deferred compensation is invested in mutual funds held in a “rabbi trust” and is restricted for payment to participants of the NQDC Plan.

(2)         Refer to Note 4. Acquisitions and Dispositions — Sale and Franchise of Fannie May Retail Stores. Included in Other assets on the consolidated balance sheet

(3)         Included in Other liabilities on the consolidated balance sheet.