XML 87 R33.htm IDEA: XBRL DOCUMENT v2.4.0.8
Pension and Retirement Plans (Tables)
12 Months Ended
Sep. 30, 2013
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]  
Schedule of Net Benefit Costs [Table Text Block]
The components of net periodic benefit costs related to the U.S. and international plans are as follows:
 
Years Ended September 30 
 
2013
 
2012
 
Foreign 
 
U.S. 
 
Total 
 
Foreign 
 
U.S. 
 
Total 
 
(amounts in thousands)
Pension:
 
 
 
 
 
 
 
 
 
 
 
Service cost
$
59

 
$

 
$
59

 
$
61

 
$
10

 
$
71

Interest cost
683

 
64

 
747

 
708

 
84

 
792

Expected return on plan assets
(410
)
 

 
(410
)
 
(462
)
 

 
(462
)
Amortization of:
 

 
 

 
 
 
 
 
 
 
 
Prior service gains

 

 

 

 

 

Amortization of net (gain)/loss
141

 
24

 
165

 
82

 
30

 
112

Net periodic benefit cost
$
473

 
$
88

 
$
561

 
$
389

 
$
124

 
$
513

Post Retirement:
 
 
 
 
 
 
 

 
 

 
 

Service cost
$

 
$

 
$

 
$

 
$

 
$

Interest cost

 
35

 
35

 

 
71

 
71

Expected return on plan assets

 

 

 

 

 

Amortization of:
 

 
 

 
 
 
 

 
 

 
 
Prior service costs/(gains)

 

 

 

 

 

Amortization of net (gain)/loss

 
(183
)
 
(183
)
 

 
70

 
70

Net periodic benefit cost
$

 
$
(148
)
 
$
(148
)
 
$

 
$
141

 
$
141

Pension:
 
 
 
 
 
 
 

 
 

 
 

Increase (decrease) in minimum liability included in other comprehensive income (loss)
$
(688
)
 
$
(104
)
 
$
(792
)
 
$
1,367

 
$
(14
)
 
$
1,353

Post Retirement:
 

 
 

 
 

 
 

 
 

 
 

Increase (decrease) in minimum liability included in other comprehensive income (loss)

 
127

 
127

 

 
(762
)
 
(762
)
Total:
 

 
 

 
 

 
 

 
 

 
 

Increase (decrease) in minimum liability included in comprehensive income (loss)
$
(688
)
 
$
23

 
$
(665
)
 
$
1,367

 
$
(776
)
 
$
591

Schedule of Changes in Projected Benefit Obligations [Table Text Block]
The following table presents an analysis of the changes in 2013 and 2012 of the benefit obligation, the plan assets and the funded status of the plans:
 
Years Ended September 30 
 
2013
 
2012
 
Foreign 
 
U.S. 
 
Total 
 
Foreign 
 
U.S. 
 
Total 
 
(Amounts in thousands)
Pension:
 
 
 
 
 
 
 
 
 
 
 
Change in projected benefit obligation (“PBO”)
 
 
 
 
 
 
 
 
 
 
 
Balance beginning of year
$
16,575

 
$
1,605

 
$
18,180

 
$
14,107

 
$
1,759

 
$
15,866

Service cost
59

 

 
59

 
61

 
10

 
71

Interest cost
683

 
64

 
747

 
708

 
84

 
792

Changes in actuarial assumptions
(508
)
 
(76
)
 
(584
)
 
1,863

 
13

 
1,876

Foreign exchange impact
235

 

 
235

 
271

 

 
271

Benefits paid
(393
)
 
(222
)
 
(615
)
 
(435
)
 
(261
)
 
(696
)
Projected benefit obligation at end of year
$
16,651

 
$
1,371


$
18,022


$
16,575


$
1,605


$
18,180

Changes in fair value of plan assets:
 
 
 
 
 
 
 

 
 

 
 

Fair value of plan assets at beginning of year
$
8,914

 
$

 
$
8,914

 
$
7,598

 
$

 
$
7,598

Actual gain (loss) on plan assets
475

 

 
475

 
1,004

 

 
1,004

Company contributions
451

 
222

 
673

 
441

 
261

 
702

Foreign exchange impact
26

 

 
26

 
306

 

 
306

Benefits paid
(393
)
 
(222
)
 
(615
)
 
(435
)
 
(261
)
 
(696
)
Fair value of plan assets at end of year
$
9,473

 
$

 
$
9,473

 
$
8,914

 

 
$
8,914

Funded status
$
(7,178
)
 
$
(1,371
)
 
$
(8,549
)
 
$
(7,661
)
 
$
(1,605
)
 
$
(9,266
)
Unamortized net loss

 

 

 

 

 

Net amount recognized
$
(7,178
)
 
$
(1,371
)

$
(8,549
)

$
(7,661
)

$
(1,605
)

$
(9,266
)
Post Retirement:
 

 
 

 
 

 
 

 
 

 
 

Change in projected benefit obligation (“PBO”):
 

 
 

 
 

 
 

 
 

 
 

Balance beginning of year
$

 
$
882

 
$
882

 
$

 
$
1,498

 
$
1,498

Service cost

 

 

 

 

 

Interest cost

 
35

 
35

 

 
71

 
71

Changes in actuarial assumptions

 
(60
)
 
(60
)
 

 

 

Foreign exchange impact

 

 

 

 
(687
)
 
(687
)
Benefits paid

 

 

 

 

 

Projected benefit obligation at end of year
$

 
$
857

 
$
857

 
$

 
$
882

 
$
882

Changes in fair value of plan assets:
 

 
 

 
 

 
 

 
 

 
 

Fair value of plan assets at beginning of year

 

 

 

 

 

Actual gain/(loss) on plan assets

 

 

 

 

 

Company contributions

 

 

 

 

 

Foreign exchange impact

 

 

 

 

 

Benefits paid from plan assets

 

 

 

 

 

Fair value of plan assets at end of year
$

 
$

 
$

 
$

 
$

 
$

Funded status
$

 
$
(857
)
 
$
(857
)
 
$

 
$
(882
)
 
$
(882
)
Unamortized net loss

 

 

 

 

 

Net amount recognized
$

 
$
(857
)
 
$
(857
)
 
$

 
$
(882
)
 
$
(882
)
Schedule of Amounts Recognized in Balance Sheet [Table Text Block]
The amounts recognized in the consolidated balance sheet consist of:
 
Years Ended September 30 
 
2013
 
2012
 
Foreign 
 
U.S. 
 
Total 
 
Foreign 
 
U.S. 
 
Total 
 
(Amounts in thousands)
Pension:
 

 
 

 
 

 
 

 
 

 
 

Accrued benefit liability
$
(7,178
)
 
$
(1,371
)
 
$
(8,549
)
 
$
(7,661
)
 
$
(1,605
)
 
$
(9,266
)
Deferred tax
(188
)
 
29

 
(159
)
 
(233
)
 
6

 
(227
)
Accumulated other comprehensive income
3,895

 
1

 
3,896

 
4,540

 
82

 
4,622

Net amount recognized
$
(3,471
)
 
$
(1,341
)
 
$
(4,812
)
 
$
(3,354
)
 
$
(1,517
)
 
$
(4,871
)
Post Retirement:
 

 
 

 
 

 
 

 
 

 
 

Accrued benefit liability
$

 
$
(857
)
 
$
(857
)
 
$

 
$
(882
)
 
$
(882
)
Deferred tax

 
239

 
239

 

 
269

 
269

Accumulated other comprehensive income

 
(186
)
 
(186
)
 

 
(283
)
 
(283
)
Net amount recognized
$

 
$
(804
)
 
$
(804
)
 
$

 
$
(896
)
 
$
(896
)
Total pension and post retirement:
 

 
 

 
 

 
 

 
 

 
 

Accrued benefit liability
$
(7,178
)
 
$
(2,228
)
 
$
(9,406
)
 
$
(7,661
)
 
$
(2,487
)
 
$
(10,148
)
Deferred tax
(188
)
 
268

 
80

 
(233
)
 
275

 
42

Accumulated other comprehensive income
3,895

 
(185
)
 
3,710

 
4,540

 
(201
)
 
4,339

Net amount recognized
$
(3,471
)
 
$
(2,145
)
 
$
(5,616
)
 
$
(3,354
)
 
$
(2,413
)
 
$
(5,767
)
Accumulated Benefit Obligation:
 

 
 

 
 

 
 

 
 

 
 

Pension
$
(16,541
)
 
$
(1,371
)
 
$
(17,912
)
 
$
(16,469
)
 
$
(1,605
)
 
$
(18,074
)
Post Retirement

 
(857
)
 
(857
)
 

 
(882
)
 
(882
)
Total accumulated benefit obligation
$
(16,541
)
 
$
(2,228
)
 
$
(18,769
)
 
$
(16,469
)
 
$
(2,487
)
 
$
(18,956
)
Schedule of Accrued Liabilities [Table Text Block]
Accrued benefit liability reported as:
 
September 30, 
 
2013
 
2012
 
(Amounts in thousands)
Current accrued benefit liability
$
746

 
$
717

Noncurrent accrued benefit liability
8,660

 
9,431

Total accrued benefit liability
$
9,406

 
$
10,148

Schedule of Expected Benefit Payments [Table Text Block]
The following benefit payments, which reflect expected future service, as appropriate, are expected to be paid (amounts in thousands):
 
Fiscal year ending September 30: 
 
(Amounts in thousands)
2014
 
$
712

2015
 
761

2016
 
792

2017
 
786

2018
 
763

Thereafter
 
4,486

Schedule of Allocation of Plan Assets [Table Text Block]
The fair value of the assets held by the UK pension plan by asset category are as follows:

 
Fair Values as of
 
September 30, 2013
 
September 30, 2012
 
Fair Value Measurements Using Inputs Considered as
 
Fair Value Measurements Using Inputs Considered as
Asset Category
Total
 
Level I
 
Level II
 
Level III
 
Total
 
Level I
 
Level II
 
Level III
 
(Thousands)
Cash on deposit
$
452

 
452

 
$

 
$

 
$
392

 
$
392

 
$

 
$

Pooled Funds
9,021

 

 
9,021

 

 
8,522

 

 
8,522

 

Total Plan Assets
$
9,473

 
$
452

 
$
9,021

 
$

 
$
8,914

 
$
392

 
$
8,522

 
$

 
 

 
 

 
 

 
 

 
 
 
 
 
 
 
 
Projected Benefit Obligations
 
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]  
Schedule of Assumptions Used [Table Text Block]
The following table provides the weighted average actuarial assumptions used to determine the actuarial present value of projected benefit obligations at:
 
Domestic 
 
International 
 
September 30, 
 
September 30, 
 
2013
 
2012
 
2013
 
2012
Discount rate:
5.00
%
 
4.00
%
 
4.40
%
 
4.05
%
Expected return on plan assets:
%
 
%
 
4.80
%
 
4.70
%
Rate of compensation increase:
%
 
%
 
1.00
%
 
1.00
%
Net Periodic Benefit Cost
 
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]  
Schedule of Assumptions Used [Table Text Block]
The following table provides the weighted average actuarial assumptions used to determine net periodic benefit cost for years ended:
 
Domestic 
 
International 
 
September 30, 
 
September 30, 
 
2013
 
2012
 
2013
 
2012
Discount rate:
4.75
%
 
5.25
%
 
4.05
%
 
5.04
%
Expected return on plan assets:
%
 
%
 
5.40
%
 
5.40
%
Rate of compensation increase:
%
 
%
 
1.12
%
 
1.12
%