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Employee Benefit Plans (Tables)
12 Months Ended
Sep. 30, 2013
Employee Benefit Plans [Abstract]  
Schedule of Net Funded Status

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2013

 

2012

 

2011

Fair value of plan assets

$

5,242 

 

$

5,329 

 

$

4,760 

Benefit obligation

 

(6,667)

 

 

(7,228)

 

 

(7,031)

Unfunded pension liability

$

(1,425)

 

$

(1,899)

 

$

(2,271)

 

Schedule of Net Benefit Costs

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2013

 

2012

 

2011

Interest cost

$

195 

 

$

219 

 

$

255 

Expected return on plan assets

 

(252)

 

 

(249)

 

 

(205)

Net periodic (benefit)/cost

 

(57)

 

 

(30)

 

 

50 

 

 

 

 

 

 

 

 

 

Other changes recognized in other comprehensive income

 

 

 

 

 

 

 

 

Actuarial gain

 

(187)

 

 

(373)

 

 

(88)

Total recognized in net periodic benefit costs and

 

 

 

 

 

 

 

 

other comprehensive income

$

(244)

 

$

(403)

 

$

(38)

 

 

 

 

 

 

 

 

 

Total gain recognized in other comprehensive income, net of tax

$

(139)

 

$

(228)

 

$

(21)

 

Schedule of Weighted-Average Actuarial Assumptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2013

 

2012

 

 

Assumptions used to determine benefit obligations

 

 

 

 

 

 

Discount rate

 

3.6% 

 

3.0% 

 

 

Rate of compensation increase (1)

 

N/A

 

N/A

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2013

 

2012

 

2011

Assumptions used to determine net periodic benefit cost

 

 

 

 

 

 

Discount rate

 

3.0% 

 

3.1% 

 

3.6% 

Expected return on plan assets

 

5.0% 

 

5.2% 

 

4.3% 

Rate of compensation increase (1)

 

N/A

 

N/A

 

N/A

 

 

 

 

 

 

 

(1) There is no assumed rate of compensation increase as there have been no current active members since April 2006.

 

 

 

 

 

 

 

 

Schedule of Allocation of Plan Assets

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2013

 

2012

 

 

Market 

 

Asset 

 

Fair Value 

 

Market 

 

Asset 

 

Fair Value 

Asset Class

 

Value

 

Allocation

 

Level

 

Value

 

Allocation

 

Level

Equities

 

$

2,062 

 

39% 

 

 

$

1,793 

 

34% 

 

Corporate bonds

 

 

979 

 

19% 

 

 

 

1,275 

 

24% 

 

UK Government bonds

 

 

 -

 

0% 

 

 

 

485 

 

9% 

 

Cash

 

 

82 

 

2% 

 

 

 

218 

 

4% 

 

Other assets

 

 

2,119 

 

40% 

 

 

 

1,558 

 

29% 

 

Total

 

$

5,242 

 

100% 

 

 

 

$

5,329 

 

100%