Fair Value Measurements (Tables)

3 Months Ended

Dec. 31, 2011

Fair Value Measurements [Abstract]

Financial assets and liabilities subject to fair value measurements on a recurring basis

As of December 31, 2011 and October 1, 2011, financial assets and liabilities subject to fair value measurements on a recurring basis are as follows:

	December 31, 2011
	Level 1		Level 2		Level 3		Total
Assets:	(expressed in thousands)
Currency contracts(1)	$	-	$	610	$	-	$	610
Total assets	$	-	$	610	$	-	$	610
Liabilities:
Currency contracts(1)	$	-	$	214	$	-	$	214
Interest rate swaps(2)		-		427		-		427
Total liabilities	$	-	$	641	$	-	$	641

	October 1, 2011
	Level 1		Level 2		Level 3		Total
Assets:	(expressed in thousands)
Currency contracts(1)	$	-	$	968	$	-	$	968
Total assets	$	-	$	968	$	-	$	968
Liabilities:
Currency contracts(1)	$	-	$	1,041	$	-	$	1,041
Interest rate swaps(2)		-		617		-		617
Total liabilities	$	-	$	1,658	$	-	$	1,658

(1) Based on observable market transactions of spot currency rates and forward currency rates on equivalently-termed instruments.

(2) Based on LIBOR and swap rates.