Defined Benefit Pension Plan (Tables)

12 Months Ended

Sep. 30, 2016

Defined Benefit Pension Plan

Schedule of net periodic benefit cost recognized

	Year ended September 30,
	2016		2015		2014
	(in thousands)
Interest cost	$	814	$	964	$	1,125
Expected return on plan assets		(1,066)		(1,186)		(1,324)
Total net periodic benefit cost	$	(252)	$	(222)	$	(199)

Schedule of reconciliation of benefit obligations, plan assets, and funded status related to qualified defined benefit pension plan

	Year ended September 30,
	2016		2015
	(in thousands)
Change in benefit obligation
Beginning balance	$	24,069	$	27,527
Interest cost		814		964
Benefits paid		(1,246)		(1,674)
Actuarial loss/(gain)		5,999		(905)
Foreign currency exchange rate changes		(3,315)		(1,843)
Ending balance	$	26,321	$	24,069

	Year ended September 30,
	2016		2015
	(in thousands)
Change in plan assets
Beginning balance at fair value	$	24,537	$	24,946
Actual return on plan assets		4,831		1,382
Benefits paid		(1,246)		(1,674)
Employer's contributions		1,482		1,613
Foreign currency exchange rate changes		(3,837)		(1,730)
Ending balance at fair value	$	25,767	$	24,537
(Underfunded) overfunded status of the plan	$	(554)	$	468

Schedule of amount recognized in other comprehensive loss related to qualified defined benefit pension plan, net of tax

	Year ended September 30,
	2016		2015
	(in thousands)
Accumulated OCI
Accumulated OCI at beginning of year	$	(1,321)	$	(220)
New actuarial losses/(gains)		2,547		(1,101)
Accumulated OCI at end of year	$	1,226	$	(1,321)

Schedule of expected pension plan contributions

	Plan Contributions
	(in thousands)
Year ending September 30,
2017	$	1,358
2018		1,358
2019		340
2020		—
2021		—
2022 through 2026		—
Total	$	3,056

Schedule of actuarial assumptions used to determine (benefit) obligations and net periodic benefit cost

	2016			2015
Discount rate		2.30	%		3.70	%
Expected return on plan assets		3.20	%		4.60	%
Increases to non-GMP pensions in payment accrued pre 4/6/97		0.00	%		0.00	%
Increases to non-GMP pensions in payment accrued post 4/6/97		2.00	%		1.90	%
Rate of increases to deferred CPI linked benefits		2.00	%		1.90	%
Rate of increases to deferred RPI linked benefits		3.10	%		3.00	%

Schedule of expected benefit payments to participants

	Pension Benefits
	(in thousands)
Year ending September 30,
2017	$	859
2018		704
2019		722
2020		748
2021		651
2022 through 2026		4,119
Total	$	7,803

Schedule of allocation of plan assets

	Actual 2016
Equity securities		39.1	%
Fixed-income securities		58.8	%
Cash equivalents		2.1	%
Total		100.0	%

Schedule of fair value of assets of qualified defined benefit pension plan by asset category and level within fair value hierarchy

Balance as of September 30, 2015	Level 1		Level 2		Level 3		Total
	(in thousands)
Equity securities	$	—	$	9,692	$	—	$	9,692
Fixed-income securities		—		14,477		—		14,477
Cash equivalents		368		—		—		368
Total	$	368	$	24,169	$	—	$	24,537

Balance as of September 30, 2016	Level 1		Level 2		Level 3		Total
	(in thousands)
Equity securities	$	—	$	10,087	$	—	$	10,087
Fixed-income securities		—		15,149		—		15,149
Cash equivalents		531		—		—		531
Total	$	531	$	25,236	$	—	$	25,767