Fair Value Measurement, Financial Instruments And Risk Management (Tables)

9 Months Ended

Sep. 25, 2011

Fair Value Measurement, Financial Instruments And Risk Management

Assets And Liabilities Measured At Fair Value On A Recurring Basis

(amounts in thousands)	Total Fair Value Measurement September 25, 2011	Quoted Prices In Active Markets for Identical Assets (Level 1)	Significant Other Observable Inputs (Level 2)	Significant Unobservable Inputs (Level 3)
Foreign currency revenue forecast contracts	$    859	$ —	$    859	$ —
Foreign currency forward exchange contracts	570		570
Total assets	$ 1,429	$ —	$ 1,429	$ —
Foreign currency revenue forecast contracts	$      92	$ —	$      92	$ —
Foreign currency forward exchange contracts	253	—	253	—
Total liabilities	$    345	$ —	$    345	$ —

(amounts in thousands)	Total Fair Value Measurement December 26, 2010	Quoted Prices In Active Markets for Identical Assets (Level 1)	Significant Other Observable Inputs (Level 2)	Significant Unobservable Inputs (Level 3)
Foreign currency revenue forecast contracts	$ 938	$ —	$ 938	$ —
Foreign currency forward exchange contracts	27	—	27	—
Total assets	$ 965	$ —	$ 965	$ —
Foreign currency revenue forecast contracts	$ 278	$ —	$ 278	$ —
Foreign currency forward exchange contracts	20	—	20	—
Total liabilities	$ 298	$ —	$ 298	$ —

Summary Of Activity Associated With All Designated Cash Flow Hedges Reflected In AOCI

	September 25, 2011
Beginning balance, net of tax	$     377
Changes in fair value gain, net of tax	(1,177)
Reclassification to earnings, net of tax	1,229
Ending balance, net of tax	$     429

Carrying And Fair Values Of Non-Current Financial Assets And Liabilities Not Measured At Fair Value On A Recurring Basis

(amounts in thousands)	September 25, 2011		December 26, 2010
	Carrying Amount	Estimated Fair Value	Carrying Amount	Estimated Fair Value
Long-term debt (including current maturities and excluding capital leases and factoring) (1)
Senior secured credit facility	$ 61,535	$ 61,535	$ 42,687	$ 42,687
Senior secured notes	$ 75,000	$ 75,072	$ 75,000	$ 75,787

(1)   The carrying amounts are reported on the balance sheet under the indicated captions.

Fair Values Of Derivative Instruments Included Within The Consolidated Balance Sheets

(amounts in thousands)	September 25, 2011				December 26, 2010
	Asset Derivatives		Liability Derivatives		Asset Derivatives		Liability Derivatives
	Balance Sheet Location	Fair Value	Balance Sheet Location	Fair Value	Balance Sheet Location	Fair Value	Balance Sheet Location	Fair Value
Derivatives designated as hedging instruments
Foreign currency revenue forecast contracts	Other current assets	$   859	Other current liabilities	$  92	Other current assets	$  938	Other current liabilities	$  278
Total derivatives designated as hedging instruments		859		92		938		278
Derivatives not designated as hedging instruments
Foreign currency forward exchange contracts	Other current assets	570	Other current liabilities	253	Other current assets	27	Other current liabilities	20
Total derivatives not designated as hedging instruments		570		253		27		20
Total derivatives		$ 1,429		$ 345		$ 965		$ 298

Amounts Affecting The Consolidated Statement Of Operations

(amounts in thousands)	September 25, 2011				September 26, 2010
	Amount of  Gain (Loss) Recognized in Other Comprehensive Income on Derivatives	Location of Gain (Loss) Reclassified From Accumulated Other Comprehensive Income into Income	Amount of  Gain (Loss) Reclassified From Accumulated Other Comprehensive Income into  Income	Amount of Forward Points Recognized in Other Gain (Loss), net	Amount of  Gain (Loss) Recognized in Other Comprehensive Income on Derivatives	Location of Gain (Loss) Reclassified From Accumulated Other Comprehensive Income into Income	Amount of  Gain (Loss) Reclassified From Accumulated Other Comprehensive Income into  Income	Amount of Forward Points Recognized in Other Gain (Loss), net
Derivatives designated as cash flow hedges:
Foreign currency revenue forecast contracts	$  1,390	Cost of sales	$  (720)	$  (188)	$ (1,377)	Cost of sales	$  724	$ (2)
Total designated cash flow hedges	$ 1,390		$ (720)	$ (188)	$ (1,377)		$  724	$ (2)

(amounts in thousands)	September 25, 2011				September 26, 2010
	Amount of  Gain (Loss) Recognized in Other Comprehensive Income on Derivatives	Location of Gain (Loss) Reclassified From Accumulated Other Comprehensive Income into Income	Amount of  Gain (Loss) Reclassified From Accumulated Other Comprehensive Income into  Income	Amount of Forward Points Recognized in Other Gain (Loss), net	Amount of  Gain (Loss) Recognized in Other Comprehensive Income on Derivatives	Location of Gain (Loss) Reclassified From Accumulated Other Comprehensive Income into Income	Amount of  Gain (Loss) Reclassified From Accumulated Other Comprehensive Income into  Income	Amount of Forward Points Recognized in Other Gain (Loss), net
Derivatives designated as cash flow hedges:
Foreign currency revenue forecast contracts	$  (1,334)	Cost of sales	$  (1,214)	$  (293)	$ 705	Cost of sales	$    734	$ (28)
Interest rate swap contracts	—	Interest expense	—	—	171	Interest expense	(159)	—
Total designated cash flow hedges	$ (1,334)		$ (1,214)	$ (293)	$ 876		$    575	$ (28)

Effect Of Non-Designated Hedging Instruments On Financial Performance

(amounts in thousands)	Quarter (13 weeks) Ended				Nine Months (39 weeks) Ended
	September 25, 2011		September 26, 2010		September 25, 2011		September 26, 2010
	Amount of Gain (Loss) Recognized in Income on Derivatives	Location of Gain (Loss) Recognized in Income on Derivatives	Amount of Gain (Loss) Recognized in Income on Derivatives	Location of Gain (Loss) Recognized in Income on Derivatives	Amount of Gain (Loss) Recognized in Income on Derivatives	Location of Gain (Loss) Recognized in Income on Derivatives	Amount of Gain (Loss) Recognized in Income on Derivatives	Location of Gain (Loss) Recognized in Income on Derivatives
Derivatives not designated as hedging instruments
Foreign exchange forwards and options	$ 185	Other gain (loss), net	$ (384)	Other gain (loss), net	$ (216)	Other gain (loss), net	$ 32	Other gain (loss), net