- Definition

The aggregate amount to be paid by the entity upon redemption of the security that is classified as temporary equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.

+ References+ Details

Redeemable Non-Controlling Interest (Details) In Thousands, unless otherwise specified	6 Months Ended
	Jun. 01, 2013 USD ($)	Jun. 01, 2013 EUR (€)	Dec. 01, 2012 USD ($)	Aug. 27, 2011 EUR (€)
Redeemable Noncontrolling Interest [Line Items]
Redemption option minimum				€ 3,500
Current redemption value of the option		3,500
Net income (loss) attributed to redeemable non-controlling interest	161
Accretion adjustment to redemption value	48
Distributions to non-controlling shareholder	(244)
Foreign currency translation adjustment	2
Balance of redeemable non-controlling interest	$ 3,948		$ 3,981