PENSION, PROFIT SHARING AND OTHER BENEFIT PLANS (Tables)

6 Months Ended

12 Months Ended

Mar. 31, 2013

Sep. 30, 2012

Pension Plans

Schedule of projected benefit obligation, ABO and fair value of plan assets for the defined benefit pension plans in which the ABO was in excess of the fair value of plan assets

The projected benefit obligation, accumulated benefit obligation (ABO) and fair value of plan assets for the defined benefit pension plans in which the ABO was in excess of the fair value of plan assets were as follows (in thousands):

	September 30,
	2012		2011		2010		2009
			(As restated)		(As restated)		(As restated)
Projected benefit obligation	$	215,706	$	185,485	$	183,551	$	166,170
Accumulated benefit obligation		209,135		180,156		178,658		149,545
Fair value of plan assets		169,323		144,319		143,696		132,408

Schedule of changes in the projected benefit obligation and fair value of plan assets and the funded status

The following table sets forth changes in the projected benefit obligation and fair value of plan assets and the funded status for these defined benefit plans (in thousands):

	September 30,
	2012			2011			2010			2009
				(As restated)			(As restated)			(As restated)
Change in benefit obligations:
Net benefit obligation at the beginning of the year	$	185,485		$	183,551		$	166,170		$	146,725
Service cost		508			550			4,167			2,614
Interest cost		9,565			9,387			9,121			9,759
Actuarial loss (gain)		22,761			(1,327	)		9,309			16,275
Plan amendments		57			(712	)		214			—
Participant contributions		—			—			1,210			1,124
Gross benefits paid		(5,928	)		(5,236	)		(5,562	)		(5,197	)
Foreign currency exchange rate changes		3,258			(728	)		(1,078	)		(5,130	)
Net benefit obligation at the end of the year		215,706			185,485			183,551			166,170
Change in plan assets:
Fair value of plan assets at the beginning of the year		144,319			143,696			132,408			128,989
Actual return on plan assets		24,769			1,501			13,614			3,200
Employer contributions		4,354			5,352			3,374			9,500
Participant contributions		—			—			1,210			1,123
Gross benefits paid		(5,928	)		(5,236	)		(5,562	)		(5,196	)
Administrative expenses		(657	)		(470	)		(555	)		(701	)
Foreign currency exchange rate changes		2,466			(524	)		(793	)		(4,507	)
Fair value of plan assets at the end of the year		169,323			144,319			143,696			132,408
Unfunded status of the plans		(46,383	)		(41,166	)		(39,855	)		(33,762	)
Unrecognized net actuarial loss		52,911			45,112			39,527			35,604
Net amount recognized	$	6,528		$	3,946		$	(328	)	$	1,842
Amounts recognized in Accumulated OCI
Liability adjustment to OCI	$	(52,911	)	$	(45,112	)	$	(39,527	)	$	(35,604	)
Deferred tax asset		17,440			15,226			12,926			11,716
Accumulated other comprehensive loss	$	(35,471	)	$	(29,886	)	$	(26,601	)	$	(23,888	)

Components of net periodic pension cost

The components of net periodic pension cost (benefit) are as follows (in thousands):

	Six Months Ended						Three Months Ended
	March 31,						March 31,
	2013			2012			2013			2012
Service cost	$	276		$	254		$	136		$	127
Interest cost	4,461			4,782			2,217			2,391
Expected return on plan assets	(5,834		)	(5,046		)	(2,900		)	(2,523		)
Amortization of actuarial loss	907			796			450			398
Administrative expenses	38			42			19			21
Net pension cost (benefit)	$	(152	)	$	828		$	(78	)	$	414

The components of net periodic pension cost were as follows (in thousands):

	Years ended September 30,
	2012			2011			2010			2009
				(As restated)			(As restated)			(As restated)
Service cost	$	508		$	550		$	4,167		$	2,614
Interest cost		9,565			9,387			9,121			9,759
Expected return on plan assets		(10,091	)		(9,979	)		(9,334	)		(9,569	)
Amortization of actuarial loss		1,593			985			917			—
Curtailment charge		—			—			693			—
Administrative expenses		82			85			92			100
Net pension cost	$	1,657		$	1,028		$	5,656		$	2,904

Schedule of weighted-average assumptions used to determine benefit obligation and net periodic benefit cost

	Years ended September 30,
	2012		2011		2010		2009
Weighted-average assumptions used to determine benefit obligation at September 30:
Discount rate		4.3%		5.2%		5.2%		5.6%
Rate of compensation increase		3.8%		4.3%		4.3%		4.5%
Weighted-average assumptions used to determine net periodic benefit cost for the years ended September 30:
Discount rate		5.2%		5.2%		5.6%		7.3%
Expected return on plan assets		7.0%		7.0%		7.2%		7.8%
Rate of compensation increase		4.3%		4.3%		4.5%		4.8%

Schedule of target ranges for each major category of the plans' assets

The target ranges for each major category of the plans' assets at September 30, 2012 are as follows:

Asset category	Allocation range
Equity securities	40% to 75%
Debt securities	25% to 60%
Real estate and cash	0% to 10%

Schedule of fair value of the assets of defined benefit pension plans by asset category and their level within the fair value hierarchy

	September 30, 2012								September 30, 2011								September 30, 2010								September 30, 2009
	Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3		Total
Cash equivalents	$	—	$	3,991	$	—	$	3,991	$	—	$	2,344	$	—	$	2,344	$	—	$	2,579	$	—	$	2,579	$	—	$	3,678	$	—	$	3,678
Equity:
U.S. equity securities		—		47,242		—		47,242		—		39,412		—		39,412		—		41,756		—		41,756		—		40,529		—		40,529
U.K. equity securities		—		38,542		—		38,542		—		31,248		—		31,248		—		30,580		—		30,580		—		26,939		—		26,939
Other foreign equity securities		—		26,715		—		26,715		—		22,444		—		22,444		—		22,625		—		22,625		—		20,343		—		20,343
Fixed Income:
U.S. treasury securities		—		13,647		—		13,647		—		14,679		—		14,679		—		15,509		—		15,509		—		14,848		—		14,848
U.K. treasury securities		—		3,412		—		3,412		—		5,948		—		5,948		—		5,659		—		5,659		—		4,636		—		4,636
Corporate debt securities		—		29,591		569		30,160				22,832		386		23,218		—		20,917		552		21,469		—		18,110		386		18,496
Real Estate		—		—		5,614		5,614		—		—		5,026		5,026		—		—		3,519		3,519		—		—		2,939		2,939
Total	$	—	$	163,140	$	6,183	$	169,323	$	—	$	138,907	$	5,412	$	144,319	$	—	$	139,625	$	4,071	$	143,696	$	—	$	129,083	$	3,325	$	132,408

Schedule of changes during the fiscal year in the fair value of plan assets categorized as Level 3

The following table presents the changes in the fair value of plan assets categorized as Level 3 in the preceding table (in thousands):

	Pooled separate accounts
Balance as of October 1, 2008	$	7,881
Realized and unrealized losses, net		(3,121	)
Purchases, sales and settlements, net		(1,435	)
Balance as of September 30, 2009		3,325
Realized and unrealized gains, net		47
Purchases, sales and settlements, net		699
Balance as of September 30, 2010		4,071
Realized and unrealized gains, net		633
Purchases, sales and settlements, net		708
Balance as of September 30, 2011		5,412
Realized and unrealized gains, net		381
Purchases, sales and settlements, net		390
Balance as of September 30, 2012	$	6,183

Schedule of expected pension benefit payments, which reflect expected future service

We expect to pay the following pension benefit payments, which reflect expected future service, as appropriate, (in thousands):

2013	$	6,893
2014		7,295
2015		7,730
2016		8,028
2017		8,487
2018-2022		49,988