Form 10-Q

Large accelerated filer

Accelerated filer

Non-accelerated filer

Smaller reporting company

0001193125-13-212760.txt : 20130510 0001193125-13-212760.hdr.sgml : 20130510 20130510092839 ACCESSION NUMBER: 0001193125-13-212760 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 10 CONFORMED PERIOD OF REPORT: 20130331 FILED AS OF DATE: 20130510 DATE AS OF CHANGE: 20130510 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MERIDIAN BIOSCIENCE INC CENTRAL INDEX KEY: 0000794172 STANDARD INDUSTRIAL CLASSIFICATION: IN VITRO & IN VIVO DIAGNOSTIC SUBSTANCES [2835] IRS NUMBER: 310888197 STATE OF INCORPORATION: OH FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-14902 FILM NUMBER: 13831365 BUSINESS ADDRESS: STREET 1: 3471 RIVER HILLS DR CITY: CINCINNATI STATE: OH ZIP: 45244 BUSINESS PHONE: 5132713700 MAIL ADDRESS: STREET 1: 3471 RIVER HILLS DRIVE CITY: CINCINNATI STATE: OH ZIP: 45244 FORMER COMPANY: FORMER CONFORMED NAME: MERIDIAN DIAGNOSTICS INC DATE OF NAME CHANGE: 19920703 10-Q 1 d503316d10q.htm FORM 10-Q Form 10-Q

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

Form 10-Q

x	QUARTERLY REPORT PURSUANT TO SECTION 13 or 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the Quarterly Period Ended March 31, 2013

¨	TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from to

Commission file number 0-14902

MERIDIAN BIOSCIENCE, INC.

Incorporated under the laws of Ohio

31-0888197

(I.R.S. Employer Identification No.)

3471 River Hills Drive

Cincinnati, Ohio 45244

(513) 271-3700

Indicate by a check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes x No ¨

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes x No ¨

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ¨ No x

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date.


Class		Outstanding April 30, 2013
Common Stock, no par value		41,467,127

MERIDIAN BIOSCIENCE, INC. AND SUBSIDIARIES

TABLE OF CONTENTS TO QUARTERLY REPORT ON FORM 10-Q


	Page(s)
PART I. FINANCIAL INFORMATION

Item 1. Financial Statements (Unaudited)
Condensed Consolidated Statements of Operations Three and Six Months Ended March 31, 2013 and 2012		1

Condensed Consolidated Statements of Comprehensive Income Three and Six Months Ended March 31, 2013 and 2012		2

Condensed Consolidated Statements of Cash Flows Six Months Ended March 31, 2013 and 2012		3

Condensed Consolidated Balance Sheets March 31, 2013 and September 30, 2012		4-5

Condensed Consolidated Statement of Changes in Shareholders’ Equity Six Months Ended March 31, 2013		6

Notes to Condensed Consolidated Financial Statements		7-12

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations		12-19

Item 3. Quantitative and Qualitative Disclosures About Market Risk		19

Item 4. Controls and Procedures		19

PART II. OTHER INFORMATION

Item 1A. Risk Factors		20

Item 6. Exhibits		20

Signature		21

FORWARD-LOOKING STATEMENTS

The Private Securities Litigation Reform Act of 1995 provides a safe harbor from civil litigation for forward-looking statements accompanied by meaningful cautionary statements. Except for historical information, this report contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, which may be identified by words such as “estimates”, “anticipates”, “projects”, “plans”, “seeks”, “may”, “will”, “expects”, “intends”, “believes”, “should” and similar expressions or the negative versions thereof and which also may be identified by their context. Such statements, whether expressed or implied, are based upon current expectations of the Company and speak only as of the date made. The Company assumes no obligation to publicly update or revise any forward-looking statements even if experience or future changes make it clear that any projected results expressed or implied therein will not be realized. These statements are subject to various risks, uncertainties and other factors that could cause actual results to differ materially, including, without limitation, the following: Meridian’s continued growth depends, in part, on its ability to introduce into the marketplace enhancements of existing products or new products that incorporate technological advances, meet customer requirements and respond to products developed by Meridian’s competition. While Meridian has introduced a number of internally developed products, there can be no assurance that it will be successful in the future in introducing such products on a timely basis. Meridian relies on proprietary, patented and licensed technologies, and the Company’s ability to protect its intellectual property rights, as well as the potential for intellectual property litigation, would impact its results. Ongoing consolidations of reference laboratories and formation of multi-hospital alliances may cause adverse changes to pricing and distribution. Recessionary pressures on the economy and the markets in which our customers operate, as well as adverse trends in buying patterns from customers can change expected results. Costs and difficulties in complying with laws and regulations, including those administered by the United States Food and Drug Administration, can result in unanticipated expenses and delays and interruptions to the sale of new and existing products. The international scope of Meridian’s operations, including changes in the relative strength or weakness of the U.S. dollar and general economic conditions in foreign countries, can impact results and make them difficult to predict. One of Meridian’s growth strategies is the acquisition of companies and product lines. There can be no assurance that additional acquisitions will be consummated or that, if consummated, will be successful and the acquired businesses will be successfully integrated into Meridian’s operations. There may be risks that acquisitions may disrupt operations and may pose potential difficulties in employee retention and there may be additional risks with respect to Meridian’s ability to recognize the benefits of acquisitions, including potential synergies and cost savings or the failure of acquisitions to achieve their plans and objectives. The Company cannot predict the possible impact of recently-enacted United States healthcare legislation and any similar initiatives in other countries on its results of operations. In addition to the factors described in this paragraph, Part I, Item 1A Risk Factors of our Form 10-K contains a list and description of uncertainties, risks and other matters that may affect the Company.

PART I. FINANCIAL INFORMATION

Item 1. Financial Statements

MERIDIAN BIOSCIENCE, INC. AND SUBSIDIARIES

Condensed Consolidated Statements of Operations (Unaudited)

(in thousands, except per share data)


	Three Months Ended					Six Months Ended
	March 31,					March 31,
	2013		2012			2013		2012
NET SALES	$	47,265	$	47,239		$	92,616	$	87,314
COST OF SALES		16,522		17,691			33,077		33,224

GROSS PROFIT		30,743		29,548			59,539		54,090

OPERATING EXPENSES
Research and development		2,811		2,508			5,328		4,781
Selling and marketing		5,471		5,579			11,164		10,956
General and administrative		7,208		6,431			14,703		13,074
Plant consolidation costs		—		203			—		647

Total operating expenses		15,490		14,721			31,195		29,458

OPERATING INCOME		15,253		14,827			28,344		24,632
OTHER INCOME (EXPENSE)
Interest income		19		8			26		13
Other, net		257		(43	)		385		273

Total other income (expense)		276		(35	)		411		286

EARNINGS BEFORE INCOME TAXES		15,529		14,792			28,755		24,918
INCOME TAX PROVISION		5,280		5,166			10,032		8,714

NET EARNINGS	$	10,249	$	9,626		$	18,723	$	16,204

BASIC EARNINGS PER COMMON SHARE	$	0.25	$	0.23		$	0.45	$	0.39
DILUTED EARNINGS PER COMMON SHARE	$	0.24	$	0.23		$	0.45	$	0.39
AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - BASIC		41,266		41,080			41,188		41,071
EFFECT OF DILUTIVE STOCK OPTIONS AND RESTRICTED SHARES AND UNITS		681		540			642		500

AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - DILUTED		41,947		41,620			41,830		41,571

ANTI-DILUTIVE SECURITIES:
Common share options and restricted shares and units		262		316			295		310

DIVIDENDS DECLARED PER COMMON SHARE	$	—	$	0.19		$	0.38	$	0.38

The accompanying notes are an integral part of these condensed consolidated financial statements.

Page 1

MERIDIAN BIOSCIENCE, INC. AND SUBSIDIARIES

Condensed Consolidated Statements of Comprehensive Income (Unaudited)

(in thousands)


	Three Months Ended						Six Months Ended
	March 31,						March 31,
	2013			2012			2013			2012
NET EARNINGS	$	10,249		$	9,626		$	18,723		$	16,204
Other comprehensive income (loss):
Foreign currency translation adjustment		(1,873	)		1,241			(1,534	)		197
Income taxes related to items of other comprehensive income		656			(434	)		563			(71	)

Other comprehensive income (loss), net of tax		(1,217	)		807			(971	)		126

COMPREHENSIVE INCOME	$	9,032		$	10,433		$	17,752		$	16,330

The accompanying notes are an integral part of these condensed consolidated financial statements.

Page 2

MERIDIAN BIOSCIENCE, INC. AND SUBSIDIARIES

Condensed Consolidated Statements of Cash Flows (Unaudited)

(in thousands)


Six Months Ended March 31,	2013			2012
CASH FLOWS FROM OPERATING ACTIVITIES
Net earnings	$	18,723		$	16,204
Non-cash items included in net earnings:
Depreciation of property, plant and equipment		1,666			1,760
Amortization of intangible assets		1,165			1,063
Amortization of deferred illumigene instrument costs		746			347
Stock-based compensation		1,573			1,321
Deferred income taxes		(278	)		(846	)
(Gain) loss on disposition and write-down of fixed assets and other assets		10			(9	)
Change in current assets		477			(1,109	)
Change in current liabilities		(1,116	)		1,029
Other, net		(586	)		(895	)

Net cash provided by operating activities		22,380			18,865

CASH FLOWS FROM INVESTING ACTIVITIES
Purchases of property, plant and equipment		(1,408	)		(1,847	)
Proceeds from sale of assets		—			400
Purchases of intangibles and other assets		(20	)		(1,305	)

Net cash used for investing activities		(1,428	)		(2,752	)

CASH FLOWS FROM FINANCING ACTIVITIES
Dividends paid		(15,652	)		(15,609	)
Proceeds and tax benefits from exercises of stock options		2,055			256

Net cash used for financing activities		(13,597	)		(15,353	)

Effect of Exchange Rate Changes on Cash and Equivalents		(354	)		(49	)

Net Increase in Cash and Equivalents		7,001			711
Cash and Equivalents at Beginning of Period		31,593			23,626

Cash and Equivalents at End of Period	$	38,594		$	24,337

The accompanying notes are an integral part of these condensed consolidated financial statements.

Page 3

MERIDIAN BIOSCIENCE, INC. AND SUBSIDIARIES

Condensed Consolidated Balance Sheets

(in thousands)

ASSETS


	March 31, 2013 (Unaudited)		September 30, 2012
CURRENT ASSETS
Cash and equivalents	$	38,594	$	31,593
Accounts receivable, less allowances of $529 and $574		23,659		24,183
Inventories		32,362		31,682
Prepaid expenses and other current assets		5,375		6,203
Deferred income taxes		3,120		2,929

Total current assets		103,110		96,590

PROPERTY, PLANT AND EQUIPMENT, at Cost
Land		1,175		1,175
Buildings and improvements		26,149		25,983
Machinery, equipment and furniture		36,580		34,917
Construction in progress		1,069		1,149

Subtotal		64,973		63,224
Less: accumulated depreciation and amortization		39,069		37,069

Net property, plant and equipment		25,904		26,155

OTHER ASSETS
Goodwill		22,382		23,146
Other intangible assets, net		8,845		10,264
Restricted cash		1,000		1,000
Deferred illumigene instrument costs, net		3,704		3,958
Deferred income taxes		757		—
Other assets		285		268

Total other assets		36,973		38,636

TOTAL ASSETS	$	165,987	$	161,381

The accompanying notes are an integral part of these condensed consolidated financial statements.

Page 4

MERIDIAN BIOSCIENCE, INC. AND SUBSIDIARIES

Condensed Consolidated Balance Sheets

(dollars in thousands)

LIABILITIES AND SHAREHOLDERS’ EQUITY


	March 31, 2013 (Unaudited)			September 30, 2012
CURRENT LIABILITIES
Accounts payable	$	5,785		$	5,794
Accrued employee compensation costs		5,506			5,827
Other accrued expenses		5,229			5,247
Income taxes payable		1,113			1,594

Total current liabilities		17,633			18,462

DEFERRED INCOME TAXES		—			171
COMMITMENTS AND CONTINGENCIES
SHAREHOLDERS’ EQUITY
Preferred stock, no par value, 1,000,000 shares authorized, none issued		—			—
Common shares, no par value, 71,000,000 shares authorized, 41,464,857 and 41,284,485 shares issued, respectively		—			—
Additional paid-in capital		105,949			102,443
Retained earnings		43,281			40,210
Accumulated other comprehensive income		(876	)		95

Total shareholders’ equity		148,354			142,748

TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	$	165,987		$	161,381

The accompanying notes are an integral part of these condensed consolidated financial statements.

Page 5

MERIDIAN BIOSCIENCE, INC. AND SUBSIDIARIES

Condensed Consolidated Statement of Changes in Shareholders’ Equity (Unaudited)

(dollars and shares in thousands)


	Common Shares Issued		Additional Paid-In Capital		Retained Earnings			Accumulated Other Comprehensive Income (Loss)			Total Shareholders’ Equity
Balance at September 30, 2012		41,284	$	102,443	$	40,210		$	95		$	142,748
Cash dividends paid		—		—		(15,652	)		—			(15,652	)
Exercise of stock options		180		1,933		—			—			1,933
Conversion of restricted stock units		1		—		—			—			—
Stock compensation expense		—		1,573		—			—			1,573
Net earnings		—		—		18,723			—			18,723
Foreign currency translation adjustment, net of tax		—		—		—			(971	)		(971	)

Balance at March 31, 2013		41,465	$	105,949	$	43,281		$	(876	)	$	148,354

The accompanying notes are an integral part of these condensed consolidated financial statements.

Page 6

MERIDIAN BIOSCIENCE, INC. AND SUBSIDIARIES

Notes to Condensed Consolidated Financial Statements

Dollars in Thousands, Except Per Share Amounts

(Unaudited)

1. Basis of Presentation

The interim condensed consolidated financial statements are unaudited and are prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information, and the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations. In the opinion of Management, the interim financial statements include all normal adjustments and disclosures necessary to present fairly the Company’s financial position as of March 31, 2013, the results of its operations for the three and six month periods ended March 31, 2013 and 2012, and its cash flows for the six month periods ended March 31, 2013 and 2012. These statements should be read in conjunction with the financial statements and footnotes thereto included in the Company’s fiscal 2012 Annual Report on Form 10-K. Financial information as of September 30, 2012 has been derived from the Company’s audited consolidated financial statements.

The results of operations for interim periods are not necessarily indicative of the results to be expected for the year. As a result of accelerating the declaration and payment of the quarterly cash dividend historically declared and paid during the second quarter of the fiscal year, two quarterly cash dividends were declared and paid during the three months ended December 31, 2012, with none occurring during the three months ended March 31, 2013.

2. Significant Accounting Policies

(a)

Revenue Recognition and Accounts Receivable –

Revenue is generally recognized from sales when product is shipped and title has passed to the customer. Revenue for the U.S. Diagnostics segment is reduced at the date of sale for product price adjustments due certain distributors under local contracts. Management estimates accruals for distributor price adjustments based on local contract terms, sales data provided by distributors, estimates of inventories of our products held by distributors, historical statistics, current trends, and other factors. Changes to the accruals are recorded in the period that they become known. Such accruals were $4,487 at March 31, 2013 and $3,877 at September 30, 2012, and have been netted against accounts receivable.

Revenue for our Diagnostics segments includes revenue for our illumigene^® molecular test system. This system includes an instrument, instrument accessories and test kits. In markets where the test system is sold via multiple deliverable arrangements (i.e., the United States, Australia and Italy), the cost of the instrument and instrument accessories are deferred upon placement at a customer and amortized on a straight-line basis into cost of sales over the expected utilization period, generally three years. In markets where the test system is not sold via multiple deliverable arrangements (i.e., countries other than the United States, Australia and Italy), the cost of the instrument and instrument accessories is charged to cost of sales at the time of shipment and transfer of title to the customer.

In markets where our illumigene molecular test system is sold via multiple deliverable arrangements, we evaluate whether each deliverable in the arrangement is a separate unit of accounting. The primary deliverables are an instrument, instrument accessories (i.e., key board, printer) and test kits. An instrument and instrument accessories are delivered to the customer prior to the start of the customer utilization period, in order to accommodate customer set-up and installation. There is de minimis consideration received from the customer at the time of instrument placement. We have determined that the instrument and accessories are not a separate unit of accounting because such equipment can only be used to process and read the results from our illumigene diagnostic tests (i.e., our instrument and test kits function together to deliver a diagnostic test result), and therefore the instrument and accessories do not have standalone value to the customer. Consequently, there is no revenue allocated to the placement of the instrument and instrument accessories. Test kits are delivered to the customer over the utilization period of the instrument, which we estimate has a useful life of three years. In all markets, revenue for the sale of test kits is recognized upon shipment and transfer of title to the customers.

Page 7

Our products are generally not subject to a customer right of return except for product recall events under the rules and regulations of the Food and Drug Administration or equivalent agencies outside the United States. In this circumstance, the costs to replace affected products would be accrued at the time a loss was probable and estimable.

Life Science revenue for contract services may come from research and development services or manufacturing services, including process development work, or a combination of both. Revenue is recognized based on each of the deliverables in a given arrangement having distinct and separate customer pricing. Depending on the nature of the arrangement, revenue is recognized as services are performed and billed, upon completion and acceptance by the customer, or upon delivery of product and acceptance by the customer. In some cases, customers may request that we store on their behalf, clinical grade biologicals that we produce under contract manufacturing agreements. These cases arise when customers do not have clinical grade storage facilities or do not want to risk contamination during transport. For such cases, revenue may be recognized on a bill-and-hold basis. No such bill-and-hold arrangements existed at March 31, 2013 or September 30, 2012.

Trade accounts receivable are recorded in the accompanying Condensed Consolidated Balance Sheets at invoiced amounts less provisions for distributor price adjustments under local contracts and doubtful accounts. The allowance for doubtful accounts represents our estimate of probable credit losses and is based on historical write-off experience. The allowance for doubtful accounts and related metrics, such as days’ sales outstanding, are reviewed monthly. Accounts with past due balances over 90 days are reviewed individually for collectibility. Customer invoices are charged off against the allowance when we believe it is probable that the invoices will not be paid.

(b)

Comprehensive Income (Loss) –

As reflected in the accompanying Condensed Consolidated Statements of Comprehensive Income, our comprehensive income or loss is comprised of net earnings, foreign currency translation and the related income tax effects.

Assets and liabilities of foreign operations are translated using period-end exchange rates with gains or losses resulting from translation included as a separate component of comprehensive income or loss. Revenues and expenses are translated using exchange rates prevailing during the period. We also recognize foreign currency transaction gains and losses on certain assets and liabilities that are denominated in the Australian dollar, British pound and Euro currencies. These gains and losses are included in other income and expense in the accompanying Condensed Consolidated Statements of Operations.

(c)

Income Taxes –

The provision for income taxes includes federal, foreign, state and local income taxes currently payable and those deferred because of temporary differences between income for financial reporting and income for tax purposes. We prepare estimates of permanent and temporary differences between income for financial reporting purposes and income for tax purposes. These differences are adjusted to actual upon filing of our tax returns, typically occurring in the third and fourth quarters of the current fiscal year for the preceding fiscal year’s estimates.

We account for uncertain tax positions using a benefit recognition model with a two-step approach: (i) a more-likely-than-not recognition criterion; and (ii) a measurement attribute that measures the position as the largest amount of tax benefit that is greater than 50% likely of being ultimately realized upon settlement. If it is not more likely than not that the benefit will be sustained on its technical merits, no benefit is recorded. We recognize accrued interest and penalties related to unrecognized tax benefits as a portion of our income tax provision in the Condensed Consolidated Statements of Operations.

Page 8

(d)

Stock-based Compensation –

We recognize compensation expense for all share-based awards made to employees, based upon the fair value of the share-based award on the date of the grant. Awards are expensed over their requisite service period.

(e)

Cash and Cash Equivalents –

Cash and cash equivalents include the following components:


	March 31, 2013				September 30, 2012
	Cash and Equivalents		Other		Cash and Equivalents		Other
Overnight repurchase agreements	$	24,066	$	—	$	13,492	$	—
Cash on hand -
Restricted		—		1,000		—		1,000
Unrestricted		14,528		—		18,101		—

Total	$	38,594	$	1,000	$	31,593	$	1,000

(f)

Recent Accounting Pronouncements –

In June 2011, FASB issued ASU No. 2011-05, Presentation of Comprehensive Income, which amended the disclosure and presentation requirements of Comprehensive Income. Specifically, FASB ASU No. 2011-05 required that all nonowner changes in shareholders’ equity be presented either in 1) a single continuous statement of comprehensive income or 2) two separate but consecutive statements, in which the first statement presents total net income and its components, and the second statement presents total other comprehensive income and its components. The Company adopted these new presentation requirements effective October 1, 2012 and has presented herein Condensed Consolidated Statements of Comprehensive Income for the interim periods ended March 31, 2013 and 2012 that are compliant with the requirements. Adoption of these requirements had no impact on the Company’s consolidated results of operations, cash flows or financial position.

In September 2011, FASB issued ASU No. 2011-08, Testing Goodwill for Impairment, which amended goodwill impairment guidance to provide an option for entities to first assess qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. After assessing the totality of events and circumstances, if an entity determines that it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, performance of the two-step impairment test is no longer required. The Company’s adoption of this guidance effective October 1, 2012 had no impact on the Company’s consolidated results of operations, cash flow or financial position.

(g)

Reclassifications –

Certain reclassifications have been made to the prior period financial statements to conform to the current fiscal period presentation. Such reclassifications had no impact on net earnings or shareholders’ equity.

Page 9

3. Inventories

Inventories are comprised of the following:


	March 31, 2013		September 30, 2012
Raw materials	$	6,686	$	6,916
Work-in-process		9,217		9,540
Finished goods - illumigene instruments		1,737		2,326
Finished goods - kits and reagents		14,722		12,900

Total	$	32,362	$	31,682

4. Major Customers and Segment Information

Meridian was formed in 1976 and functions as a fully-integrated research, development, manufacturing, marketing and sales organization with primary emphasis in the fields of in vitro diagnostics and life science. Our principal businesses are (i) the development, manufacture and distribution of diagnostic test kits primarily for gastrointestinal, viral, respiratory and parasitic infectious diseases; (ii) the manufacture and distribution of bulk antigens, antibodies, PCR/qPCR reagents, nucleotides, competent cells and bioresearch reagents used by researchers and other diagnostic manufacturers; and (iii) the contract development and manufacture of proteins and other biologicals for use by biopharmaceutical and biotechnology companies engaged in research for new drugs and vaccines.

Our reportable segments are U.S. Diagnostics, European Diagnostics and Life Science. Initial segmentation between Diagnostics and Life Science has been determined based upon products and customers, with further segmentation of Diagnostics between U.S. and European being based upon geographic regions served and management responsibility. The U.S. Diagnostics segment consists of manufacturing operations in Cincinnati, Ohio, and the sale and distribution of diagnostic test kits in the U.S. and countries outside of Australia, Europe, Africa and the Middle East. The European Diagnostics segment consists of the sale and distribution of diagnostic test kits in Australia, Europe, Africa and the Middle East. The Life Science segment consists of manufacturing operations in Memphis, Tennessee; Boca Raton, Florida; London, England; Luckenwalde, Germany; and Sydney, Australia, and the sale and distribution of bulk antigens, antibodies, PCR/qPCR reagents, nucleotides, competent cells and bioresearch reagents domestically and abroad. The Life Science segment also includes the contract development and manufacture of cGMP clinical grade proteins and other biologicals for use by biopharmaceutical and biotechnology companies engaged in research for new drugs and vaccines.

Amounts due from two U.S. Diagnostics distributor customers accounted for 31% and 29% of consolidated accounts receivable at March 31, 2013 and September 30, 2012, respectively. Sales to these two distributor customers accounted for 50% and 49% of the U.S. Diagnostics segment third-party sales during the three months ended March 31, 2013 and 2012, respectively, and 53% and 50% during the six months ended March 31, 2013 and 2012, respectively.

In addition, approximately $4,830 and $4,600 of our accounts receivable at March 31, 2013 and September 30, 2012, respectively, is due from Italian hospital customers whose funding ultimately comes from the Italian government, representing 20% and 19% of consolidated accounts receivable in each of the respective periods. Sales to Italian hospital customers accounted for 34% and 32% of the European Diagnostics segment third-party sales during the three months ended March 31, 2013 and 2012, respectively, and 32% and 22% during the six months ended March 31, 2013 and 2012, respectively.

Two diagnostic manufacturing customers accounted for 18% and 21% of the Life Science segment third-party sales during the three months ended March 31, 2013 and 2012, respectively, and 18% and 24% during the six months ended March 31, 2013 and 2012, respectively.

Page 10

Segment information for the interim periods is as follows:


	U.S. Diagnostics		European Diagnostics		Life Science		Eliminations(1)			Total
Three Months Ended March 31, 2013
Net sales -
Third-party	$	30,310	$	6,093	$	10,862	$	—		$	47,265
Inter-segment		2,496		3		350		(2,849	)		—
Operating income		11,612		597		3,046		(2	)		15,253
Goodwill (March 31, 2013)		1,250		—		21,132		—			22,382
Other intangible assets, net (March 31, 2013)		1,888		—		6,957		—			8,845
Total assets (March 31, 2013)		93,089		13,020		102,329		(42,451	)		165,987
Three Months Ended March 31, 2012
Net sales -
Third-party	$	28,455	$	6,924	$	11,860	$	—		$	47,239
Inter-segment		2,736		4		324		(3,064	)		—
Operating income (2)		11,462		757		2,710		(102	)		14,827
Goodwill (September 30, 2012)		1,250		—		21,896		—			23,146
Other intangible assets, net (September 30, 2012)		2,239		—		8,025		—			10,264
Total assets (September 30, 2012)		82,654		15,443		101,706		(38,422	)		161,381
Six Months Ended March 31, 2013
Net sales -
Third-party	$	60,676	$	11,396	$	20,544	$	—		$	92,616
Inter-segment		4,582		6		508		(5,096	)		—
Operating income		22,855		730		4,680		79			28,344
Six Months Ended March 31, 2012
Net sales -
Third-party	$	53,464	$	12,429	$	21,421	$	—		$	87,314
Inter-segment		4,964		4		660		(5,628	)		—
Operating income (2)		19,935		1,400		3,408		(111	)		24,632

(1)	Eliminations consist of inter-segment transactions.

(2)	Life Science includes $203 and $647 of costs related to consolidation of the Maine operations into the Tennessee facility during the three and six months ended March 31, 2012, respectively.

Transactions between segments are accounted for at established intercompany prices for internal and management purposes, with all intercompany amounts eliminated in consolidation.

Page 11

5. Intangible Assets

A summary of our acquired intangible assets subject to amortization, as of March 31, 2013 and September 30, 2012 is as follows:


	March 31, 2013				September 30, 2012
	Gross Carrying Value		Accumulated Amortization		Gross Carrying Value		Accumulated Amortization
Manufacturing technologies, core products and cell lines	$	11,586	$	9,672	$	11,678	$	9,327
Trademarks, licenses and patents		4,617		1,851		4,704		1,616
Customer lists and supply agreements		12,115		7,950		12,360		7,535

	$	28,318	$	19,473	$	28,742	$	18,478

The actual aggregate amortization expense for these intangible assets was $585 and $543 for the three months ended March 31, 2013 and 2012, respectively, and $1,165 and $1,063 for the six months ended March 31, 2013 and 2012, respectively. The estimated aggregate amortization expense for these intangible assets for each of the fiscal years through fiscal 2018 is as follows: remainder of fiscal 2013 – $1,028, fiscal 2014 – $1,744, fiscal 2015 – $1,499, fiscal 2016 – $1,158, fiscal 2017 – $908 and fiscal 2018 – $885.

ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

Refer to “Forward Looking Statements” following the Table of Contents in front of this Form 10-Q. In the discussion that follows, all dollars are in thousands (both tables and text), except per share data.

Following is a discussion and analysis of the financial statements and other statistical data that management believes will enhance the understanding of Meridian’s financial condition, changes in financial condition and results of operations. This discussion should be read in conjunction with the financial statements and notes thereto beginning on page 1.

Results of Operations

Three Months Ended March 31, 2013

Net earnings for the second quarter of fiscal 2013 increased 6% to $10,249, or $0.24 per diluted share, from net earnings for the second quarter of fiscal 2012 of $9,626, or $0.23 per diluted share. This increase reflects the combined effects of consistent sales, improved gross profit margins and increased operating expenses, along with the negative effect of $439 (pre-tax) of Medical Device Tax that did not exist during fiscal 2012 (see discussion in Medical Device Tax below). Additionally, the fiscal 2012 second quarter included $203 of costs associated with the consolidation of the Saco, Maine operations into the Memphis, Tennessee facility (impact on earnings of $132, or less than $0.01 per diluted share). At $47,265, fiscal 2013 second quarter consolidated sales remained relatively unchanged from the same period of the prior year. These quarterly sales reflect increases in our C. difficile and foodborne diagnostic focus product families, offset by decreases in our H. pylori focus product family and Life Science segment compared to the fiscal 2012 second quarter. In addition, a strong influenza season resulted in an increase in sales of our respiratory family of products compared to the fiscal 2012 second quarter.

Page 12

Sales for the U.S. Diagnostics segment for the second quarter of fiscal 2013 increased 7% compared to the second quarter of fiscal 2012, reflecting growth across all of our focus product families – 1% growth in our H. pylori products, 6% growth in our foodborne products, and 8% growth in our C. difficile products. Sales of our influenza respiratory products increased 87%, or approximately $1,000. Second quarter fiscal 2013 sales for our European Diagnostics segment decreased 12% compared to the second quarter of fiscal 2012. On an organic basis, which excludes the effects of currency translation, sales of our European Diagnostics segment decreased 13% compared to the 2012 second quarter, reflecting declines in our C. difficile and H. pylori product sales and growth in our foodborne product family. Adverse economic conditions in European markets and competitive C. difficile and H. pylori markets have affected our sales. With growth in its molecular reagent business being offset by a decline in its bulk immunoassay reagent business, sales of our Life Science segment decreased by 8% during the second quarter of fiscal 2013 compared to the second quarter of fiscal 2012. Our bulk immunoassay reagent business was positively affected during the prior year second quarter by buying patterns from our largest diagnostic manufacturing customer.

Additionally, as a result of accelerating the declaration and payment of the quarterly cash dividend historically declared and paid during the second quarter of the fiscal year, two quarterly cash dividends were declared and paid during the three months ended December 31, 2012, with none occurring during the three months ended March 31, 2013. Quarterly cash dividends are expected to be paid during the remainder of the fiscal year.

Six Months Ended March 31, 2013

For the six month period ended March 31, 2013, net earnings increased 16% to $18,723, or $0.45 per diluted share, from net earnings for the comparable fiscal 2012 period of $16,204, or $0.39 per diluted share. This increase reflects the combined effects of increased sales, improved gross profit margins and increased operating expenses, along with the negative effect of $439 (pre-tax) of Medical Device Tax that did not exist during fiscal 2012 (see discussion in Medical Device Tax below). Additionally, the 2012 year-to-date period included $647 of costs associated with the consolidation of the Saco, Maine operations into the Memphis, Tennessee facility (impact on earnings of $421, or $0.01 per diluted share). Consolidated sales increased 6% to $92,616 for the first six months of fiscal 2013 compared to the same period of the prior fiscal year. Increased sales across all of our diagnostic focus product families (C. difficile, foodborne and H. pylori) contributed to this increase, while a decrease was experienced in our Life Science segment. In addition, a strong influenza season resulted in an increase in sales of our respiratory family of products compared to the first six months of fiscal 2012.

During the first six months of fiscal 2013, sales for the U.S. Diagnostics segment increased 13% from the comparable fiscal 2012 period. This increase reflects growth across all of our focus product families – 7% growth in our H. pylori products, 11% growth in our foodborne products and 12% growth in our C. difficile products. Sales of our influenza respiratory products increased 135%, or approximately $2,000. Sales of our European Diagnostics segment for the first six months of fiscal 2012 decreased 8% compared to the first six months of fiscal 2012. On an organic basis, which excludes the effects of currency translation, sales of our European Diagnostics segment decreased 7% during the fiscal 2013 year-to-date period, reflecting declines in our C. difficile and H. pylori product sales and growth in our foodborne product family. With growth in its molecular reagent business being offset by a decline in its bulk immunoassay reagent business, fiscal 2013 six month year-to-date sales of our Life Science segment decreased 4% from the comparable fiscal 2012 period.

Non-GAAP Information

The tables below provide information on net earnings, basic earnings per share and diluted earnings per share, excluding the effect of costs associated with the consolidation of our Saco, Maine operations into our Memphis, Tennessee facility (fiscal 2012), each of which is a non-GAAP financial measure, as well as reconciliations to amounts reported under U.S. Generally Accepted Accounting Principles. We believe that this information is useful to those who read our financial statements and evaluate our operating results because:

These measures help to appropriately evaluate and compare the results of operations from period to period by removing the impact of non-routine costs related to consolidating the Maine operations (fiscal 2012); and

These measures are used by our management for various purposes, including evaluating performance against incentive bonus achievement targets, comparing performance from period to period in presentations to our Board of Directors, and as a basis for strategic planning and forecasting.

Page 13


	Three Months Ended March 31,				Six Months Ended March 31,
	2013		2012		2013		2012
Net Earnings -
U.S. GAAP basis	$	10,249	$	9,626	$	18,723	$	16,204
Facility consolidation costs (1)		—		132		—		421

Adjusted earnings	$	10,249	$	9,758	$	18,723	$	16,625

Net Earnings per Basic Common Share -
U.S. GAAP basis	$	0.25	$	0.23	$	0.45	$	0.39
Facility consolidation costs (1)		—		—		—		0.01

Adjusted Basic EPS (2)	$	0.25	$	0.24	$	0.45	$	0.40

Net Earnings per Diluted Common Share -
U.S. GAAP basis	$	0.24	$	0.23	$	0.45	$	0.39
Facility consolidation costs (1)		—		—		—		0.01

Adjusted Diluted EPS	$	0.24	$	0.23	$	0.45	$	0.40

(1)	These facility consolidation costs are net of income tax effects of $71 and $226 for the three and six month periods, respectively, which were calculated using the effective tax rates of the jurisdictions in which the costs were incurred.

(2)	Net Earnings per Basic Common Share for the three months ended March 31, 2012 does not sum to the total due to rounding.

Revenue Overview

Our Diagnostics segments provided the largest share of our consolidated revenues, 77% and 75% for the second quarters of fiscal 2013 and 2012, respectively, and 78% and 76% for the first six months of fiscal 2013 and 2012, respectively. Sales from our focus families (C. difficile, foodborne and H. pylori) comprised 60% and 61% of our Diagnostics segments’ revenues for each of the interim periods in fiscal 2013 and 2012, respectively.

The global revenue change for our Diagnostics segments during the fiscal 2013 second quarter was an increase of 3%, reflecting growth in our C. difficile (3%) and foodborne (6%) product families, partially offset by a 5% decrease in sales of our H. pylori products. For the first six months of fiscal 2013, our Diagnostics segments’ global revenue increased 9%, reflecting growth in all of our focus product families – 2% growth in H. pylori products, 8% growth in C. difficile products, and 10% growth in foodborne products.

illumigene Molecular Platform Products

Sales from our illumigene molecular platform products increased 35% to $8,000 in the second quarter of fiscal 2013 compared to the second quarter of the prior fiscal year, and increased 48% to $15,400 on a six month year-to-date basis. We have approximately 1,025 customer account placements. Of these account placements, approximately 875 accounts have completed evaluations and validations, and are regularly purchasing product, with the balance of our account placements being in some stage of product evaluation and/or validation. Of our account placements, we have approximately 140 accounts that are regularly purchasing, evaluating and/or validating two or more assays. Our illumigene molecular C. difficile product was cleared by the FDA in July 2010, followed by our illumigene GBS (Group B Streptococcus), which was cleared by the FDA in December 2011, and our illumigene Group A Strep (Group A Streptococcus; Strep Throat), which was cleared in September 2012.

Additional illumigene molecular products are in development. These include a test for Mycoplasma pneumoniae (Walking Pneumonia), which is currently with the FDA pending marketing clearance and is expected to be available for sale in the U.S. during the third quarter of fiscal 2013. Our fifth test, for Bordetella pertussis (Whooping Cough), is expected to be available for sale in the U.S. in late 2013 or early 2014. Our most recently announced tests, for Chlamydia trachomatis and Neisseria gonerrhoeae, are expected to be available for sale during the first half of 2014.

Page 14

We believe that the diagnostic testing market is moving away from culture and immunoassay testing to molecular testing for diseases where there is a favorable cost/benefit position for the total cost of healthcare. While this market is competitive, with molecular companies such as Cepheid and Becton Dickinson and new entrants such as Quidel, Great Basin and Quest, we believe we are well positioned to capitalize on the migration to molecular testing. Our simple, easy to use, illumigene platform, with its expanding menu, requires no expensive equipment purchase and little to no maintenance cost. These features, along with its small footprint and the performance of the illumigene assays, make illumigene an attractive molecular platform to any size hospital.

C. difficile Products

Compared to the second quarter of fiscal 2012, during the fiscal 2013 second quarter our C. difficile family grew 3% on a global basis – increased 8% for our U.S. Diagnostics segment and decreased 16% for our European Diagnostics segment. On a six month year-to-date basis, the C. difficile family grew 8% globally, increasing 12% in our U.S. Diagnostics segment and decreasing 9% in our European Diagnostics segment. This overall product family growth is largely driven by the growth of our illumigene C. difficile product, which now represents 70% of total C. difficile revenues. While the C. difficile market continues to be highly competitive, we are the only company that can offer a full range of high performing, FDA cleared, C. difficile testing formats, including toxin, GDH and molecular tests.

Foodborne Products

Although our foodborne products are marketed and sold on a global basis, most of our sales volume is within the U.S. Diagnostics segment. We continue to see demand increases in the United States, as laboratories realize the benefits of increased sensitivity and faster turnaround time with our tests for Enterohemorrhagic E. coli (EHEC) and Campylobacter, compared to traditional culture methods. Sales increases for these products within the U.S. Diagnostics segment were 6% for the fiscal 2013 second quarter and 11% for the first six months of fiscal 2013.

The primary competition for our foodborne products is laboratory culture methods. We believe that our products have two principal advantages versus culture methods: 1) test accuracy, and 2) improved work flow, resulting in a significantly shortened time to test result (20 minutes vs. 24-48 hours for culture).

H. pylori Products

During the second quarter and first six months of fiscal 2013, sales of H. pylori products grew 1% and 7%, respectively, for our U.S. Diagnostics segment. These increases continue to reflect the benefits of our partnerships with managed care companies in promoting the health and economic benefits of a test and treat strategy, and the ongoing effects of such strategy moving physician behavior away from serology-based testing toward direct antigen testing. A significant amount of the H. pylori product sales are to U.S. reference labs, whose buying patterns are not consistent period to period. Compared to the fiscal 2012 periods, sales of H. pylori products for our European Diagnostics segment decreased 18% and 9% on an organic basis for the second quarter and first six months of fiscal 2013, respectively.

Respiratory Products

During the second quarter and first six months of fiscal 2013, total respiratory sales for our Diagnostics segments increased 6% and 22%, respectively, over the comparable fiscal 2012 periods, with our influenza product contributing quarterly and year-to-date sales of approximately $1,800 and $3,600, respectively. These increases reflect the impact of this year’s strong influenza season, compared to a relatively mild season in fiscal 2012. Influenza sales were negligible in Europe during both the fiscal 2013 quarterly and year-to-date periods.

Life Science Segment

Sales for our Life Science segment decreased 8% for the second quarter of fiscal 2013 and 4% for the six month fiscal year-to-date period, reflecting increases in our molecular reagent business (2% quarterly and 5% year-to-date) and decreases in our bulk immunoassay reagent business (14% quarterly and 10% year-to-date). Our molecular reagent business, operated through our Bioline Group, continues to benefit from its new product launches and advancements during recent months – most notably its SensiFAST™ and MyTaq™ PCR components. The single-digit growth rates for our Bioline Group during the fiscal 2013 interim periods reflect softness in European markets. The decrease in our bulk immunoassay reagent business, on the other hand, largely results from the timing and size of certain large customers’ orders, along with the timing of contract manufacturing work.

Page 15

Foreign Currency

During the second quarter of fiscal 2013, currency exchange rates had a negligible impact on revenue; $50 favorable within the European Diagnostics segment and $50 unfavorable in the Life Science segment. This compares to currency exchange having an approximate $325 unfavorable impact on revenue in the second quarter of fiscal 2012. On a six month year-to-date basis, currency exchange rates had an approximate $150 unfavorable impact on revenue, all within the European Diagnostics segment. This compares to currency exchange having an approximate $350 unfavorable impact on revenue in the first six months of fiscal 2012.

Significant Customers

Two national distributors in our U.S. Diagnostics segment accounted for 50% and 49% of total sales for this segment for the second quarters of fiscal 2013 and 2012, respectively, and 53% and 50% during the six months ended March 31, 2013 and 2012, respectively.

Sales to Italian hospital customers accounted for 34% and 32% of the European Diagnostics segment third-party sales during the three months ended March 31, 2013 and 2012, respectively, and 32% and 22% during the six months ended March 31, 2013 and 2012, respectively.

Two diagnostic manufacturing customers in our Life Science segment accounted for 18% and 21% of total sales for this segment for the second quarters of fiscal 2013 and 2012, respectively, and 18% and 24% during the six months ended March 31, 2013 and 2012, respectively. The fluctuation in the percentage of sales in both periods reflects the buying patterns of these customers.

Medical Device Tax

On January 1, 2013, the medical device tax established as part of the U.S. healthcare reform legislation became effective and as a result, the Company made its first required tax deposit near the end of January. As previously disclosed, we anticipate that this legislation will result in an excise tax for the Company of up to approximately $2,000 in fiscal 2013, of which little, if any, can be passed on to the customer. The second quarter expense of $439 is reflected as a component of cost of sales in the accompanying Condensed Consolidated Statements of Operations.

Segment Revenues

Our reportable segments are U.S. Diagnostics, European Diagnostics and Life Science. The U.S. Diagnostics segment consists of manufacturing operations in Cincinnati, Ohio, and the sale and distribution of diagnostic test kits in the U.S. and countries outside of Australia, Europe, Africa and the Middle East. The European Diagnostics segment consists of the sale and distribution of diagnostic test kits in Australia, Europe, Africa and the Middle East. The Life Science segment consists of manufacturing operations in Memphis, Tennessee; Boca Raton, Florida; London, England; Luckenwalde, Germany; and Sydney, Australia, and the sale and distribution of bulk antigens, antibodies, PCR/qPCR reagents, nucleotides, competent cells and bioresearch reagents domestically and abroad. The Life Science segment also includes the contract development and manufacture of cGMP clinical grade proteins and other biologicals for use by biopharmaceutical and biotechnology companies engaged in research for new drugs and vaccines.

Revenues for the Diagnostics segments, in the normal course of business, may be affected from quarter to quarter by buying patterns of major distributors, seasonality and strength of certain diseases, and foreign currency exchange rates. Revenues for the Life Science segment, in the normal course of business, may be affected from quarter to quarter by the timing and nature of arrangements for contract services work, which may have longer production cycles than bioresearch reagents and bulk antigens and antibodies, as well as buying patterns of major customers, and foreign currency exchange rates. We believe that the overall breadth of our product lines serves to reduce the variability in consolidated revenues.

Page 16

Revenues for each of our segments are shown below.


	Three Months Ended March 31,									Six Months Ended March 31,
	2013			2012			Inc (Dec)			2013			2012			Inc (Dec)
U.S. Diagnostics	$	30,310		$	28,455			7	%	$	60,676		$	53,464			13	%
European Diagnostics		6,093			6,924			(12	)%		11,396			12,429			(8	)%
Life Science		10,862			11,860			(8	)%		20,544			21,421			(4	)%

Consolidated	$	47,265		$	47,239			—	%	$	92,616		$	87,314			6	%

International -
U.S. Diagnostics	$	1,662		$	1,732			(4	)%	$	3,435		$	3,217			7	%
European Diagnostics		6,093			6,924			(12	)%		11,396			12,429			(8	)%
Life Science		6,668			7,078			(6	)%		12,022			12,798			(6	)%

Total	$	14,423		$	15,734			(8	)%	$	26,853		$	28,444			(6	)%

% of total sales		31	%		33	%					29	%		33	%

Gross Profit


	Three Months Ended March 31,									Six Months Ended March 31,
	2013			2012			Change			2013			2012			Change
Gross Profit	$	30,743		$	29,548			4	%	$	59,539		$	54,090			10	%
Gross Profit Margin		65	%		63	%		+2 points			64	%		62	%		+2 points

The overall gross profit margin increases for the three and six months ended March 31, 2013 primarily result from the combined effects of 1) mix of sales from the Company’s segments; 2) the lower overall cost structure from the consolidation of our U.S. Life Science manufacturing facilities; 3) improved margins at our Bioline Group; and 4) mix of products sold.

Our overall operations consist of the sale of diagnostic test kits for various disease states and in alternative test formats, as well as bioresearch reagents, bulk antigens and antibodies, proficiency panels, and contract research and development and contract manufacturing services. Product sales mix shifts, in the normal course of business, can cause the consolidated gross profit margin to fluctuate by several points.

Operating Expenses


	Three Months Ended March 31, 2013
	Research & Development			Selling & Marketing			General & Administrative			Plant Consolidation			Total Operating Expenses
2012 Expenses	$	2,508		$	5,579		$	6,431		$	203		$	14,721

% of Sales		5	%		12	%		14	%		—	%		31	%
Fiscal 2013 Increases (Decreases):
U.S. Diagnostics		162			(68	)		337			—			431
European Diagnostics		—			(123	)		317			—			194
Life Science		141			83			123			(203	)		144

2013 Expenses	$	2,811		$	5,471		$	7,208		$	—		$	15,490

% of Sales		6	%		12	%		15	%		—	%		33	%
% Increase (Decrease)		12	%		(2	)%		12	%		(100	)%		5	%

Page 17


	Six Months Ended March 31, 2013
	Research & Development			Selling & Marketing			General & Administrative			Plant Consolidation			Total Operating Expenses
2012 Expenses	$	4,781		$	10,956		$	13,074		$	647		$	29,458

% of Sales		5	%		13	%		15	%		1	%		34	%
Fiscal 2013 Increases (Decreases):
U.S. Diagnostics		370			(44	)		877			—			1,203
European Diagnostics		—			171			419			—			590
Life Science		177			81			333			(647	)		(56	)

2013 Expenses	$	5,328		$	11,164		$	14,703		$	—		$	31,195

% of Sales		6	%		12	%		16	%		—	%		34	%
% Increase (Decrease)		11	%		2	%		12	%		(100	)%		6	%

Overall, total operating expense increased during both the second quarter and first six months of fiscal 2013 relative to the comparable prior fiscal year periods, increasing as a percentage of quarterly consolidated sales and remaining a consistent percentage of sales on a year-to-date basis. These increases result in large part from the combined effects of our (i) ongoing efforts to control spending in each of our segments while investing the necessary resources in our strategic areas of growth, including increased investment in Research & Development for our molecular platform products; (ii) increased sales personnel costs in Europe in connection with filling open positions and upgrading talent; (iii) increasing incentive compensation expense compared to the prior year periods based upon improved year-to-date operating results; and (iv) incurring costs in connection with the consolidation of our Saco, Maine operations into our Memphis, Tennessee location during the three and six months ended March 31, 2012 of approximately $203 and $647, respectively. We expect to have higher levels of Research & Development spending during the second half of fiscal 2013 related to clinical trials for our illumigene Chlamydia trachomatis and Neisseria gonerrhoeae product.

Operating Income

Operating income increased 3% to $15,253 for the second quarter of fiscal 2013, and increased 15% to $28,344 for the first six months of fiscal 2013, as a result of the factors discussed above.

Income Taxes

The effective rate for income taxes was 34% and 35% for the second quarter of fiscal 2013 and 2012, respectively, and 35% in each of the six month year-to-date periods. For the fiscal year ending September 30, 2013, we expect the effective tax rate to approximate 34%-35%.

Liquidity and Capital Resources

Comparative Cash Flow Analysis

Our cash flow and financing requirements are determined by analyses of operating and capital spending budgets, consideration of acquisition plans, and consideration of common share dividends. We have historically maintained a credit facility to augment working capital requirements and to respond quickly to acquisition opportunities. Our investment portfolio presently consists of overnight repurchase agreements.

We have an investment policy that guides the holdings of our investment portfolio. Our objectives in managing the investment portfolio are to (i) preserve capital; (ii) provide sufficient liquidity to meet working capital requirements and fund strategic objectives such as acquisitions; and (iii) capture a market rate of return commensurate with market conditions and our policy’s investment eligibility criteria. As we look forward, we expect to continue to manage the holdings of our investment portfolio with preservation of capital being the primary objective.

Page 18

While we do not expect current conditions in the financial markets or overall economic conditions to have a significant impact on our liquidity needs or financial condition, no assurances can be made in this regard. We intend to continue to fund our working capital requirements and dividends from current cash flows from operating activities and cash on hand. If needed, we also have an additional source of liquidity through our $30,000 bank credit facility. Our liquidity needs may change if overall economic conditions deteriorate and/or liquidity and credit within the financial markets tighten for an extended period of time, and such conditions impact the collectability of our customer accounts receivable or credit terms with our vendors, or disrupt the supply of raw materials and services.

Net cash provided by operating activities increased 19% for the first six months of fiscal 2013 to $22,380, reflecting the 16% increase in net earnings, along with the effects of the timing of federal income tax payments, and the timing of payments from and to customers and suppliers, respectively. Net cash flows from operating activities and cash on hand are anticipated to be adequate to fund working capital requirements, capital expenditures and dividends during the next 12 months.

Capital Resources

We have a $30,000 credit facility with a commercial bank that expires on September 15, 2015. As of April 30, 2013, there were no borrowings outstanding on this facility and we had 100% borrowing capacity available to us. We have had no borrowings outstanding under this facility during the first six months of fiscal 2013 or during the full year of fiscal 2012.

Our capital expenditures are estimated to range between approximately $3,000 to $4,000 for fiscal 2013, with the actual amount depending upon actual operating results and the phasing of certain projects. Such expenditures may be funded with cash and equivalents on hand, operating cash flows, and/or availability under the $30,000 credit facility discussed above.

We do not utilize any special-purpose financing vehicles or have any undisclosed off-balance sheet arrangements.

Recent Accounting Pronouncements

In February 2013, FASB issued ASU No. 2013-02, Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income, to improve the transparency of reporting reclassifications out of accumulated other comprehensive income. Specifically, the new amendments of FASB ASU No. 2013-02 will require, depending upon the items being reclassified, the 1) presentation (either on the face of the statement where net income is presented or in the notes) the effects on the line items of net income of significant amounts reclassified out of accumulated other comprehensive income; and/or 2) the cross-reference to other disclosures currently required under U.S. GAAP that provide additional detail about such items. These requirements will be effective prospectively for the Company beginning October 1, 2013, and we do not expect their adoption to have a significant impact on the Company’s consolidated results of operations, cash flows or financial position.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

There have been no material changes in the Company’s exposure to market risk since September 30, 2012.

ITEM 4. CONTROLS AND PROCEDURES

As of March 31, 2013, an evaluation was completed under the supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer, of the effectiveness of the design and operation of our disclosure controls and procedures pursuant to Rule 13a-15(b) and 15d-15(b) promulgated under the Securities Exchange Act of 1934, as amended. Based on that evaluation, our management, including the CEO and CFO, concluded that our disclosure controls and procedures were effective as of March 31, 2013. There have been no changes in our internal control over financial reporting identified in connection with the evaluation of internal control that occurred during the second fiscal quarter that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting, or in other factors that could materially affect internal control subsequent to March 31, 2013.

Page 19

PART II. OTHER INFORMATION

ITEM 1A. RISK FACTORS

There have been no material changes from risk factors as previously disclosed in the Registrant’s Form 10-K in response to Item 1A to Part I of Form 10-K.

ITEM 6. EXHIBITS

The following exhibits are being filed or furnished as a part of this Quarterly Report on Form 10-Q.



31.1		Certification of Principal Executive Officer Pursuant to Securities Exchange Act Rule 13a-14(a)/15d-14(a)

31.2		Certification of Principal Financial Officer Pursuant to Securities Exchange Act Rule 13a-14(a)/15d-14(a)

32		Certification of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

101		The following financial information from Meridian Bioscience Inc.’s Quarterly Report on Form 10-Q for the quarter ended March 31, 2013 filed with the SEC on May 10, 2013, formatted in XBRL includes: (i) Condensed Consolidated Statements of Operations for the three and six months ended March 31, 2013 and 2012, (ii) Condensed Consolidated Statements of Comprehensive Income for the three and six months ended March 31, 2013 and 2012, (iii) Condensed Consolidated Statements of Cash Flows for the six months ended March 31, 2013 and 2012, (iv) Condensed Consolidated Balance Sheets as of March 31, 2013 and September 30, 2012, (v) Condensed Consolidated Statement of Shareholders’ Equity for the six months ended March 31, 2013, and (vi) the Notes to Condensed Consolidated Financial Statements

Page 20

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

Page 21

EX-31.1 2 d503316dex311.htm EX-31.1 EX-31.1

Exhibit 31.1

Certification of Principal Executive Officer Pursuant to Securities Exchange Act Rule 13a-14(a)

I, John A. Kraeutler, certify that:

1.	I have reviewed this quarterly report on Form 10-Q of Meridian Bioscience, Inc.;

2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

Designed such internal controls over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of the financial statements for external purposes in accordance with generally accepted accounting principles;

Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5.	The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of registrant’s board of directors (or persons performing the equivalent functions):

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: May 10, 2013

/s/ John A. Kraeutler

John A. Kraeutler

Chief Executive Officer

EX-31.2 3 d503316dex312.htm EX-31.2 EX-31.2

Exhibit 31.2

Certification of Principal Financial Officer Pursuant to Securities Exchange Act Rule 13a-14(a)

I, Melissa A. Lueke, certify that:

1.	I have reviewed this quarterly report on Form 10-Q of Meridian Bioscience, Inc.;

2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

5.	The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of registrant’s board of directors (or persons performing the equivalent functions):

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: May 10, 2013

/s/ Melissa A. Lueke

Melissa A. Lueke

Executive Vice President and Chief Financial Officer

EX-32 4 d503316dex32.htm EX-32 EX-32

Meridian Bioscience, Inc.

Exhibit 32

Certification of Chief Executive Officer and Chief Financial Officer

Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to

Section 906 of the Sarbanes-Oxley Act of 2002

In connection with the filing with the Securities and Exchange Commission of the Quarterly Report of Meridian Bioscience, Inc. (the “Company”) on Form 10-Q for the period ended March 31, 2013 (the “Report”), the undersigned officers of the Company, certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to the best of their knowledge:

The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

/s/ John A. Kraeutler

John A. Kraeutler

Chief Executive Officer

May 10, 2013

/s/ Melissa A. Lueke

Melissa A. Lueke

Executive Vice President and

Chief Financial Officer

May 10, 2013

EX-101.INS 5 vivo-20130331.xml XBRL INSTANCE DOCUMENT 0000794172 vivo:TennesseeFacilityMember 2012-01-01 2012-03-31 0000794172 vivo:TennesseeFacilityMember 2011-10-01 2012-03-31 0000794172 2012-10-01 2012-12-31 0000794172 us-gaap:CommonStockMember 2012-10-01 2013-03-31 0000794172 us-gaap:RetainedEarningsMember 2013-03-31 0000794172 us-gaap:AdditionalPaidInCapitalMember 2013-03-31 0000794172 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2013-03-31 0000794172 us-gaap:RetainedEarningsMember 2012-09-30 0000794172 us-gaap:AdditionalPaidInCapitalMember 2012-09-30 0000794172 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2012-09-30 0000794172 us-gaap:CommonStockMember 2013-03-31 0000794172 us-gaap:CommonStockMember 2012-09-30 0000794172 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2012-10-01 2013-03-31 0000794172 vivo:UnitedStatesDiagnosticsMember 2013-01-01 2013-03-31 0000794172 vivo:LifeScienceMember 2013-01-01 2013-03-31 0000794172 vivo:EuropeanDiagnosticsMember 2013-01-01 2013-03-31 0000794172 us-gaap:IntersegmentEliminationMember 2013-01-01 2013-03-31 0000794172 vivo:UnitedStatesDiagnosticsMember 2012-10-01 2013-03-31 0000794172 vivo:LifeScienceMember 2012-10-01 2013-03-31 0000794172 vivo:EuropeanDiagnosticsMember 2012-10-01 2013-03-31 0000794172 us-gaap:IntersegmentEliminationMember 2012-10-01 2013-03-31 0000794172 vivo:UnitedStatesDiagnosticsMember 2012-01-01 2012-03-31 0000794172 vivo:LifeScienceMember 2012-01-01 2012-03-31 0000794172 vivo:EuropeanDiagnosticsMember 2012-01-01 2012-03-31 0000794172 us-gaap:IntersegmentEliminationMember 2012-01-01 2012-03-31 0000794172 vivo:UnitedStatesDiagnosticsMember 2011-10-01 2012-03-31 0000794172 vivo:LifeScienceMember 2011-10-01 2012-03-31 0000794172 vivo:EuropeanDiagnosticsMember 2011-10-01 2012-03-31 0000794172 us-gaap:IntersegmentEliminationMember 2011-10-01 2012-03-31 0000794172 vivo:KitsAndReagentsMember 2013-03-31 0000794172 vivo:IllumigeneInstrumentsMember 2013-03-31 0000794172 vivo:KitsAndReagentsMember 2012-09-30 0000794172 vivo:IllumigeneInstrumentsMember 2012-09-30 0000794172 vivo:TrademarksLicensesAndPatentsMember 2013-03-31 0000794172 vivo:ManufacturingTechnologiesCoreProductsAndCellLinesMember 2013-03-31 0000794172 vivo:CustomerListsAndSupplyAgreementsMember 2013-03-31 0000794172 vivo:TrademarksLicensesAndPatentsMember 2012-09-30 0000794172 vivo:ManufacturingTechnologiesCoreProductsAndCellLinesMember 2012-09-30 0000794172 vivo:CustomerListsAndSupplyAgreementsMember 2012-09-30 0000794172 us-gaap:RetainedEarningsMember 2012-10-01 2013-03-31 0000794172 us-gaap:OtherInvestmentsMember 2013-03-31 0000794172 us-gaap:OtherInvestmentsMember 2012-09-30 0000794172 2012-03-31 0000794172 2011-09-30 0000794172 vivo:UnitedStatesDiagnosticsMember 2013-03-31 0000794172 vivo:LifeScienceMember 2013-03-31 0000794172 vivo:EuropeanDiagnosticsMember 2013-03-31 0000794172 us-gaap:IntersegmentEliminationMember 2013-03-31 0000794172 vivo:UnitedStatesDiagnosticsMember 2012-09-30 0000794172 vivo:LifeScienceMember 2012-09-30 0000794172 vivo:EuropeanDiagnosticsMember 2012-09-30 0000794172 us-gaap:IntersegmentEliminationMember 2012-09-30 0000794172 2013-01-01 2013-03-31 0000794172 2012-01-01 2012-03-31 0000794172 2011-10-01 2012-03-31 0000794172 us-gaap:AdditionalPaidInCapitalMember 2012-10-01 2013-03-31 0000794172 2013-03-31 0000794172 2012-09-30 0000794172 2013-04-30 0000794172 2012-10-01 2013-03-31 vivo:Customer xbrli:pure vivo:Installment iso4217:USD xbrli:shares xbrli:shares iso4217:USD

1. Basis of Presentation The interim condensed consolidated financial statements are unaudited and are prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information, and the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations. In the opinion of Management, the interim financial statements include all normal adjustments and disclosures necessary to present fairly the Company’s financial position as of March 31, 2013, the results of its operations for the three and six month periods ended March 31, 2013 and 2012, and its cash flows for the six month periods ended March 31, 2013 and 2012. These statements should be read in conjunction with the financial statements and footnotes thereto included in the Company’s fiscal 2012 Annual Report on Form 10-K. Financial information as of September 30, 2012 has been derived from the Company’s audited consolidated financial statements. The results of operations for interim periods are not necessarily indicative of the results to be expected for the year. As a result of accelerating the declaration and payment of the quarterly cash dividend historically declared and paid during the second quarter of the fiscal year, two quarterly cash dividends were declared and paid during the three months ended December 31, 2012, with none occurring during the three months ended March 31, 2013.

2. Significant Accounting Policies   <table style="border-collapse:collapse; text-align: left" border="0" cellpadding="0" cellspacing="0" width="100%"> <tr> <td width="4%" valign="top" align="left"> (a)</td> <td align="left" valign="top">Revenue Recognition and Accounts Receivable – </td> </tr> </table> Revenue is generally recognized from sales when product is shipped and title has passed to the customer. Revenue for the U.S. Diagnostics segment is reduced at the date of sale for product price adjustments due certain distributors under local contracts. Management estimates accruals for distributor price adjustments based on local contract terms, sales data provided by distributors, estimates of inventories of our products held by distributors, historical statistics, current trends, and other factors. Changes to the accruals are recorded in the period that they become known. Such accruals were $4,487 at March 31, 2013 and $3,877 at September 30, 2012, and have been netted against accounts receivable. Revenue for our Diagnostics segments includes revenue for our illumigene® molecular test system. This system includes an instrument, instrument accessories and test kits. In markets where the test system is sold via multiple deliverable arrangements (i.e., the United States, Australia and Italy), the cost of the instrument and instrument accessories are deferred upon placement at a customer and amortized on a straight-line basis into cost of sales over the expected utilization period, generally three years. In markets where the test system is not sold via multiple deliverable arrangements (i.e., countries other than the United States, Australia and Italy), the cost of the instrument and instrument accessories is charged to cost of sales at the time of shipment and transfer of title to the customer. In markets where our illumigene molecular test system is sold via multiple deliverable arrangements, we evaluate whether each deliverable in the arrangement is a separate unit of accounting. The primary deliverables are an instrument, instrument accessories (i.e., key board, printer) and test kits. An instrument and instrument accessories are delivered to the customer prior to the start of the customer utilization period, in order to accommodate customer set-up and installation. There is de minimis consideration received from the customer at the time of instrument placement. We have determined that the instrument and accessories are not a separate unit of accounting because such equipment can only be used to process and read the results from our illumigene diagnostic tests (i.e., our instrument and test kits function together to deliver a diagnostic test result), and therefore the instrument and accessories do not have standalone value to the customer. Consequently, there is no revenue allocated to the placement of the instrument and instrument accessories. Test kits are delivered to the customer over the utilization period of the instrument, which we estimate has a useful life of three years. In all markets, revenue for the sale of test kits is recognized upon shipment and transfer of title to the customers.   Our products are generally not subject to a customer right of return except for product recall events under the rules and regulations of the Food and Drug Administration or equivalent agencies outside the United States. In this circumstance, the costs to replace affected products would be accrued at the time a loss was probable and estimable. Life Science revenue for contract services may come from research and development services or manufacturing services, including process development work, or a combination of both. Revenue is recognized based on each of the deliverables in a given arrangement having distinct and separate customer pricing. Depending on the nature of the arrangement, revenue is recognized as services are performed and billed, upon completion and acceptance by the customer, or upon delivery of product and acceptance by the customer. In some cases, customers may request that we store on their behalf, clinical grade biologicals that we produce under contract manufacturing agreements. These cases arise when customers do not have clinical grade storage facilities or do not want to risk contamination during transport. For such cases, revenue may be recognized on a bill-and-hold basis. No such bill-and-hold arrangements existed at March 31, 2013 or September 30, 2012. Trade accounts receivable are recorded in the accompanying Condensed Consolidated Balance Sheets at invoiced amounts less provisions for distributor price adjustments under local contracts and doubtful accounts. The allowance for doubtful accounts represents our estimate of probable credit losses and is based on historical write-off experience. The allowance for doubtful accounts and related metrics, such as days’ sales outstanding, are reviewed monthly. Accounts with past due balances over 90 days are reviewed individually for collectibility. Customer invoices are charged off against the allowance when we believe it is probable that the invoices will not be paid.   <table style="border-collapse:collapse; text-align: left" border="0" cellpadding="0" cellspacing="0" width="100%"> <tr> <td width="4%" valign="top" align="left"> (b)</td> <td align="left" valign="top">Comprehensive Income (Loss) – </td> </tr> </table> As reflected in the accompanying Condensed Consolidated Statements of Comprehensive Income, our comprehensive income or loss is comprised of net earnings, foreign currency translation and the related income tax effects. Assets and liabilities of foreign operations are translated using period-end exchange rates with gains or losses resulting from translation included as a separate component of comprehensive income or loss. Revenues and expenses are translated using exchange rates prevailing during the period. We also recognize foreign currency transaction gains and losses on certain assets and liabilities that are denominated in the Australian dollar, British pound and Euro currencies. These gains and losses are included in other income and expense in the accompanying Condensed Consolidated Statements of Operations.   <table style="border-collapse:collapse; text-align: left" border="0" cellpadding="0" cellspacing="0" width="100%"> <tr> <td width="4%" valign="top" align="left"> (c)</td> <td align="left" valign="top">Income Taxes – </td> </tr> </table> The provision for income taxes includes federal, foreign, state and local income taxes currently payable and those deferred because of temporary differences between income for financial reporting and income for tax purposes. We prepare estimates of permanent and temporary differences between income for financial reporting purposes and income for tax purposes. These differences are adjusted to actual upon filing of our tax returns, typically occurring in the third and fourth quarters of the current fiscal year for the preceding fiscal year’s estimates. We account for uncertain tax positions using a benefit recognition model with a two-step approach: (i) a more-likely-than-not recognition criterion; and (ii) a measurement attribute that measures the position as the largest amount of tax benefit that is greater than 50% likely of being ultimately realized upon settlement. If it is not more likely than not that the benefit will be sustained on its technical merits, no benefit is recorded. We recognize accrued interest and penalties related to unrecognized tax benefits as a portion of our income tax provision in the Condensed Consolidated Statements of Operations.   <table style="border-collapse:collapse; text-align: left" border="0" cellpadding="0" cellspacing="0" width="100%"> <tr> <td width="4%" valign="top" align="left"> (d)</td> <td align="left" valign="top">Stock-based Compensation – </td> </tr> </table> We recognize compensation expense for all share-based awards made to employees, based upon the fair value of the share-based award on the date of the grant. Awards are expensed over their requisite service period.   <table style="border-collapse:collapse; text-align: left" border="0" cellpadding="0" cellspacing="0" width="100%"> <tr> <td width="4%" valign="top" align="left"> (e)</td> <td align="left" valign="top">Cash and Cash Equivalents – </td> </tr> </table> Cash and cash equivalents include the following components:   <table cellspacing="0" cellpadding="0" width="92%" border="0" style="border-collapse:collapse; text-align: left" align="center">  <tr> <td width="66%"> </td> <td valign="bottom" width="4%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="4%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="4%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="4%"> </td> <td> </td> <td> </td> <td> </td> </tr> <tr> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="6" align="center" style="border-bottom:1px solid #000000">March 31, 2013</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="6" align="center" style="border-bottom:1px solid #000000">September 30, 2012</td> <td valign="bottom"> </td> </tr> <tr> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" align="center" style="border-bottom:1px solid #000000">Cash and Equivalents</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" align="center" style="border-bottom:1px solid #000000">Other</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" align="center" style="border-bottom:1px solid #000000">Cash and Equivalents</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" align="center" style="border-bottom:1px solid #000000">Other</td> <td valign="bottom"> </td> </tr>   <tr bgcolor="#cceeff"> <td valign="top"> Overnight repurchase agreements </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">24,066</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">13,492</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Cash on hand - </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Restricted </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">1,000</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">1,000</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Unrestricted </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">14,528</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">18,101</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr style="font-size:1px"> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Total </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">38,594</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">1,000</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">31,593</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">1,000</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr style="font-size:1px"> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> </tr>  </table>   <table style="border-collapse:collapse; text-align: left" border="0" cellpadding="0" cellspacing="0" width="100%"> <tr> <td width="4%" valign="top" align="left"> (f)</td> <td align="left" valign="top">Recent Accounting Pronouncements – </td> </tr> </table> In June 2011, FASB issued ASU No. 2011-05, Presentation of Comprehensive Income, which amended the disclosure and presentation requirements of Comprehensive Income. Specifically, FASB ASU No. 2011-05 required that all nonowner changes in shareholders’ equity be presented either in 1) a single continuous statement of comprehensive income or 2) two separate but consecutive statements, in which the first statement presents total net income and its components, and the second statement presents total other comprehensive income and its components. The Company adopted these new presentation requirements effective October 1, 2012 and has presented herein Condensed Consolidated Statements of Comprehensive Income for the interim periods ended March 31, 2013 and 2012 that are compliant with the requirements. Adoption of these requirements had no impact on the Company’s consolidated results of operations, cash flows or financial position. In September 2011, FASB issued ASU No. 2011-08, Testing Goodwill for Impairment, which amended goodwill impairment guidance to provide an option for entities to first assess qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. After assessing the totality of events and circumstances, if an entity determines that it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, performance of the two-step impairment test is no longer required. The Company’s adoption of this guidance effective October 1, 2012 had no impact on the Company’s consolidated results of operations, cash flow or financial position.   <table style="border-collapse:collapse; text-align: left" border="0" cellpadding="0" cellspacing="0" width="100%"> <tr> <td width="4%" valign="top" align="left"> (g)</td> <td align="left" valign="top">Reclassifications – </td> </tr> </table> Certain reclassifications have been made to the prior period financial statements to conform to the current fiscal period presentation. Such reclassifications had no impact on net earnings or shareholders’ equity.

3. Inventories Inventories are comprised of the following:   <table cellspacing="0" cellpadding="0" width="76%" border="0" style="border-collapse:collapse; text-align: left" align="center">  <tr> <td width="74%"> </td> <td valign="bottom" width="7%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="7%"> </td> <td> </td> <td> </td> <td> </td> </tr> <tr> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" align="center" style="border-bottom:1px solid #000000">March 31, 2013</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" align="center" style="border-bottom:1px solid #000000">September 30, 2012</td> <td valign="bottom"> </td> </tr>   <tr bgcolor="#cceeff"> <td valign="top"> Raw materials </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">6,686</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">6,916</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Work-in-process </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">9,217</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">9,540</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Finished goods - illumigene instruments </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">1,737</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">2,326</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Finished goods - kits and reagents </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">14,722</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">12,900</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr style="font-size:1px"> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Total </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">32,362</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">31,682</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr style="font-size:1px"> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> </tr>  </table>

4. Major Customers and Segment Information Meridian was formed in 1976 and functions as a fully-integrated research, development, manufacturing, marketing and sales organization with primary emphasis in the fields of in vitro diagnostics and life science. Our principal businesses are (i) the development, manufacture and distribution of diagnostic test kits primarily for gastrointestinal, viral, respiratory and parasitic infectious diseases; (ii) the manufacture and distribution of bulk antigens, antibodies, PCR/qPCR reagents, nucleotides, competent cells and bioresearch reagents used by researchers and other diagnostic manufacturers; and (iii) the contract development and manufacture of proteins and other biologicals for use by biopharmaceutical and biotechnology companies engaged in research for new drugs and vaccines. Our reportable segments are U.S. Diagnostics, European Diagnostics and Life Science. Initial segmentation between Diagnostics and Life Science has been determined based upon products and customers, with further segmentation of Diagnostics between U.S. and European being based upon geographic regions served and management responsibility. The U.S. Diagnostics segment consists of manufacturing operations in Cincinnati, Ohio, and the sale and distribution of diagnostic test kits in the U.S. and countries outside of Australia, Europe, Africa and the Middle East. The European Diagnostics segment consists of the sale and distribution of diagnostic test kits in Australia, Europe, Africa and the Middle East. The Life Science segment consists of manufacturing operations in Memphis, Tennessee; Boca Raton, Florida; London, England; Luckenwalde, Germany; and Sydney, Australia, and the sale and distribution of bulk antigens, antibodies, PCR/qPCR reagents, nucleotides, competent cells and bioresearch reagents domestically and abroad. The Life Science segment also includes the contract development and manufacture of cGMP clinical grade proteins and other biologicals for use by biopharmaceutical and biotechnology companies engaged in research for new drugs and vaccines. Amounts due from two U.S. Diagnostics distributor customers accounted for 31% and 29% of consolidated accounts receivable at March 31, 2013 and September 30, 2012, respectively. Sales to these two distributor customers accounted for 50% and 49% of the U.S. Diagnostics segment third-party sales during the three months ended March 31, 2013 and 2012, respectively, and 53% and 50% during the six months ended March 31, 2013 and 2012, respectively. In addition, approximately $4,830 and $4,600 of our accounts receivable at March 31, 2013 and September 30, 2012, respectively, is due from Italian hospital customers whose funding ultimately comes from the Italian government, representing 20% and 19% of consolidated accounts receivable in each of the respective periods. Sales to Italian hospital customers accounted for 34% and 32% of the European Diagnostics segment third-party sales during the three months ended March 31, 2013 and 2012, respectively, and 32% and 22% during the six months ended March 31, 2013 and 2012, respectively. Two diagnostic manufacturing customers accounted for 18% and 21% of the Life Science segment third-party sales during the three months ended March 31, 2013 and 2012, respectively, and 18% and 24% during the six months ended March 31, 2013 and 2012, respectively.   Segment information for the interim periods is as follows:   <table cellspacing="0" cellpadding="0" width="100%" border="0" style="border-collapse:collapse; text-align: left" align="center">  <tr> <td width="58%"> </td> <td valign="bottom" width="4%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="4%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="4%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="4%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="4%"> </td> <td> </td> <td> </td> <td> </td> </tr> <tr> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" nowrap="nowrap" align="center" style="border-bottom:1px solid #000000">U.S. Diagnostics</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" nowrap="nowrap" align="center" style="border-bottom:1px solid #000000">European Diagnostics</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" nowrap="nowrap" align="center" style="border-bottom:1px solid #000000">Life Science</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" nowrap="nowrap" align="center" style="border-bottom:1px solid #000000">Eliminations(1)</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" nowrap="nowrap" align="center" style="border-bottom:1px solid #000000">Total</td> <td valign="bottom"> </td> </tr>   <tr bgcolor="#cceeff"> <td valign="top" colspan="20"> Three Months Ended March 31, 2013 </td> <td valign="top">    </td> </tr> <tr> <td valign="top"> Net sales - </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Third-party </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">30,310</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">6,093</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">10,862</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">47,265</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Inter-segment </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">2,496</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">3</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">350</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(2,849</td> <td nowrap="nowrap" valign="bottom">) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Operating income </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">11,612</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">597</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">3,046</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(2</td> <td nowrap="nowrap" valign="bottom">) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">15,253</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Goodwill (March 31, 2013) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">1,250</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">21,132</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">22,382</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Other intangible assets, net (March 31, 2013) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">1,888</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">6,957</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">8,845</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Total assets (March 31, 2013) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">93,089</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">13,020</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">102,329</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(42,451</td> <td nowrap="nowrap" valign="bottom">) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">165,987</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Three Months Ended March 31, 2012 </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> </tr> <tr> <td valign="top"> Net sales - </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Third-party </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">28,455</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">6,924</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">11,860</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">47,239</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Inter-segment </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">2,736</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">4</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">324</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(3,064</td> <td nowrap="nowrap" valign="bottom">) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Operating income (2) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">11,462</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">757</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">2,710</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(102</td> <td nowrap="nowrap" valign="bottom">) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">14,827</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Goodwill (September 30, 2012) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">1,250</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">21,896</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">23,146</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Other intangible assets, net (September 30, 2012) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">2,239</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">8,025</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">10,264</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Total assets (September 30, 2012) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">82,654</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">15,443</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">101,706</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(38,422</td> <td nowrap="nowrap" valign="bottom">) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">161,381</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Six Months Ended March 31, 2013 </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> </tr> <tr> <td valign="top"> Net sales - </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Third-party </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">60,676</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">11,396</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">20,544</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">92,616</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Inter-segment </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">4,582</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">6</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">508</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(5,096</td> <td nowrap="nowrap" valign="bottom">) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Operating income </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">22,855</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">730</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">4,680</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">79</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">28,344</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Six Months Ended March 31, 2012 </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Net sales - </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> </tr> <tr> <td valign="top"> Third-party </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">53,464</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">12,429</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">21,421</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">87,314</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Inter-segment </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">4,964</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">4</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">660</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(5,628</td> <td nowrap="nowrap" valign="bottom">) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Operating income (2) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">19,935</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">1,400</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">3,408</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(111</td> <td nowrap="nowrap" valign="bottom">) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">24,632</td> <td nowrap="nowrap" valign="bottom"> </td> </tr>  </table>   <table style="border-collapse:collapse; text-align: left" border="0" cellpadding="0" cellspacing="0" width="100%"> <tr> <td width="4%" valign="top" align="left">(1)</td> <td align="left" valign="top">Eliminations consist of inter-segment transactions. </td> </tr> </table> <table style="border-collapse:collapse; text-align: left" border="0" cellpadding="0" cellspacing="0" width="100%"> <tr> <td width="4%" valign="top" align="left">(2)</td> <td align="left" valign="top">Life Science includes $203 and $647 of costs related to consolidation of the Maine operations into the Tennessee facility during the three and six months ended March 31, 2012, respectively. </td> </tr> </table> Transactions between segments are accounted for at established intercompany prices for internal and management purposes, with all intercompany amounts eliminated in consolidation.

5. Intangible Assets A summary of our acquired intangible assets subject to amortization, as of March 31, 2013 and September 30, 2012 is as follows:   <table cellspacing="0" cellpadding="0" width="92%" border="0" style="border-collapse:collapse; text-align: left" align="center">  <tr> <td width="60%"> </td> <td valign="bottom" width="5%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="5%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="5%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="5%"> </td> <td> </td> <td> </td> <td> </td> </tr> <tr> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="6" align="center" style="border-bottom:1px solid #000000">March 31, 2013</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="6" align="center" style="border-bottom:1px solid #000000">September 30, 2012</td> <td valign="bottom"> </td> </tr> <tr> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" align="center" style="border-bottom:1px solid #000000">Gross Carrying Value</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" align="center" style="border-bottom:1px solid #000000">Accumulated Amortization</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" align="center" style="border-bottom:1px solid #000000">Gross Carrying Value</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" align="center" style="border-bottom:1px solid #000000">Accumulated Amortization</td> <td valign="bottom"> </td> </tr>   <tr bgcolor="#cceeff"> <td valign="top"> Manufacturing technologies, core products and cell lines </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">11,586</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">9,672</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">11,678</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">9,327</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Trademarks, licenses and patents </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">4,617</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">1,851</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">4,704</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">1,616</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Customer lists and supply agreements </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">12,115</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">7,950</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">12,360</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">7,535</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr style="font-size:1px"> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> </tr> <tr> <td valign="top"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">28,318</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">19,473</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">28,742</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">18,478</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr style="font-size:1px"> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> </tr>  </table> The actual aggregate amortization expense for these intangible assets was $585 and $543 for the three months ended March 31, 2013 and 2012, respectively, and $1,165 and $1,063 for the six months ended March 31, 2013 and 2012, respectively. The estimated aggregate amortization expense for these intangible assets for each of the fiscal years through fiscal 2018 is as follows: remainder of fiscal 2013 – $1,028, fiscal 2014 – $1,744, fiscal 2015 – $1,499, fiscal 2016 – $1,158, fiscal 2017 – $908 and fiscal 2018 – $885.

<table style="border-collapse:collapse; text-align: left" border="0" cellpadding="0" cellspacing="0" width="100%"> <tr> <td width="4%" valign="top" align="left"> (e)</td> <td align="left" valign="top">Cash and Cash Equivalents – </td> </tr> </table> Cash and cash equivalents include the following components:   <table cellspacing="0" cellpadding="0" width="92%" border="0" style="border-collapse:collapse; text-align: left" align="center">  <tr> <td width="66%"> </td> <td valign="bottom" width="4%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="4%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="4%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="4%"> </td> <td> </td> <td> </td> <td> </td> </tr> <tr> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="6" align="center" style="border-bottom:1px solid #000000">March 31, 2013</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="6" align="center" style="border-bottom:1px solid #000000">September 30, 2012</td> <td valign="bottom"> </td> </tr> <tr> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" align="center" style="border-bottom:1px solid #000000">Cash and Equivalents</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" align="center" style="border-bottom:1px solid #000000">Other</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" align="center" style="border-bottom:1px solid #000000">Cash and Equivalents</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" align="center" style="border-bottom:1px solid #000000">Other</td> <td valign="bottom"> </td> </tr>   <tr bgcolor="#cceeff"> <td valign="top"> Overnight repurchase agreements </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">24,066</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">13,492</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Cash on hand - </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Restricted </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">1,000</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">1,000</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Unrestricted </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">14,528</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">18,101</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr style="font-size:1px"> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Total </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">38,594</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">1,000</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">31,593</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">1,000</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr style="font-size:1px"> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> </tr>  </table>

<table cellspacing="0" cellpadding="0" width="100%" border="0" style="border-collapse:collapse; text-align: left" align="center">  <tr> <td width="58%"> </td> <td valign="bottom" width="4%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="4%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="4%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="4%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="4%"> </td> <td> </td> <td> </td> <td> </td> </tr> <tr> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" nowrap="nowrap" align="center" style="border-bottom:1px solid #000000">U.S. Diagnostics</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" nowrap="nowrap" align="center" style="border-bottom:1px solid #000000">European Diagnostics</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" nowrap="nowrap" align="center" style="border-bottom:1px solid #000000">Life Science</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" nowrap="nowrap" align="center" style="border-bottom:1px solid #000000">Eliminations(1)</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2" nowrap="nowrap" align="center" style="border-bottom:1px solid #000000">Total</td> <td valign="bottom"> </td> </tr>   <tr bgcolor="#cceeff"> <td valign="top" colspan="20"> Three Months Ended March 31, 2013 </td> <td valign="top">    </td> </tr> <tr> <td valign="top"> Net sales - </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Third-party </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">30,310</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">6,093</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">10,862</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">47,265</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Inter-segment </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">2,496</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">3</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">350</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(2,849</td> <td nowrap="nowrap" valign="bottom">) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Operating income </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">11,612</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">597</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">3,046</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(2</td> <td nowrap="nowrap" valign="bottom">) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">15,253</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Goodwill (March 31, 2013) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">1,250</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">21,132</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">22,382</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Other intangible assets, net (March 31, 2013) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">1,888</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">6,957</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">8,845</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Total assets (March 31, 2013) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">93,089</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">13,020</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">102,329</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(42,451</td> <td nowrap="nowrap" valign="bottom">) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">165,987</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Three Months Ended March 31, 2012 </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> </tr> <tr> <td valign="top"> Net sales - </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Third-party </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">28,455</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">6,924</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">11,860</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">47,239</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Inter-segment </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">2,736</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">4</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">324</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(3,064</td> <td nowrap="nowrap" valign="bottom">) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Operating income (2) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">11,462</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">757</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">2,710</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(102</td> <td nowrap="nowrap" valign="bottom">) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">14,827</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Goodwill (September 30, 2012) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">1,250</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">21,896</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">23,146</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Other intangible assets, net (September 30, 2012) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">2,239</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">8,025</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">10,264</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Total assets (September 30, 2012) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">82,654</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">15,443</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">101,706</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(38,422</td> <td nowrap="nowrap" valign="bottom">) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">161,381</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Six Months Ended March 31, 2013 </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> </tr> <tr> <td valign="top"> Net sales - </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Third-party </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">60,676</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">11,396</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">20,544</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">92,616</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Inter-segment </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">4,582</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">6</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">508</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(5,096</td> <td nowrap="nowrap" valign="bottom">) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Operating income </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">22,855</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">730</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">4,680</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">79</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">28,344</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Six Months Ended March 31, 2012 </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Net sales - </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> </tr> <tr> <td valign="top"> Third-party </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">53,464</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">12,429</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">21,421</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">87,314</td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr bgcolor="#cceeff"> <td valign="top"> Inter-segment </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">4,964</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">4</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">660</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(5,628</td> <td nowrap="nowrap" valign="bottom">) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td nowrap="nowrap" valign="bottom"> </td> </tr> <tr> <td valign="top"> Operating income (2) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">19,935</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">1,400</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">3,408</td> <td nowrap="nowrap" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(111</td> <td nowrap="nowrap" valign="bottom">) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">24,632</td> <td nowrap="nowrap" valign="bottom"> </td> </tr>  </table>   <table style="border-collapse:collapse; text-align: left" border="0" cellpadding="0" cellspacing="0" width="100%"> <tr> <td width="4%" valign="top" align="left">(1)</td> <td align="left" valign="top">Eliminations consist of inter-segment transactions. </td> </tr> </table> <table style="border-collapse:collapse; text-align: left" border="0" cellpadding="0" cellspacing="0" width="100%"> <tr> <td width="4%" valign="top" align="left">(2)</td> <td align="left" valign="top">Life Science includes $203 and $647 of costs related to consolidation of the Maine operations into the Tennessee facility during the three and six months ended March 31, 2012, respectively. </td> </tr> </table>

false --09-30 Q2 2013 2013-03-31 10-Q 0000794172 41467127 Large Accelerated Filer MERIDIAN BIOSCIENCE INC

5794000

5785000

1594000

1113000

5247000

5229000

37069000

39069000

95000

-876000

102443000

105949000

1573000

574000

529000

1063000

543000

1165000

585000

310000

316000

295000

262000

161381000

-38422000

15443000

101706000

82654000

165987000

-42451000

13020000

102329000

93089000

96590000

103110000

38636000

36973000

25983000

26149000

18101000

14528000

23626000

24337000

31593000

1000000

38594000

1000000

711000

7001000

0.38

0.19

0.38

71000000

41284485

41464857

16330000

10433000

17752000

9032000

1149000

1069000

33224000

17691000

33077000

16522000

-846000

-278000

2929000

3120000

757000

171000

1760000

1666000

15652000

0.39

0.23

0.45

0.25

0.39

0.23

0.45

0.24

-49000

-354000

5827000

5506000

18478000

7535000

9327000

1616000

19473000

7950000

9672000

1851000

1744000

1028000

885000

908000

1158000

1499000

28742000

12360000

11678000

4704000

28318000

12115000

11586000

4617000

9000

-10000

13074000

6431000

14703000

7208000

23146000

21896000

1250000

22382000

21132000

1250000

54090000

29548000

59539000

30743000

24918000

14792000

28755000

15529000

8714000

5166000

10032000

5280000

10264000

8025000

2239000

8845000

6957000

1888000

2326000

12900000

1737000

14722000

31682000

32362000

6916000

6686000

9540000

9217000

13000

8000

26000

19000

1175000

161381000

165987000

18462000

17633000

-15353000

-13597000

-2752000

-1428000

18865000

22380000

286000

-35000

411000

276000

29458000

14721000

31195000

15490000

24632000

-111000

1400000

3408000

19935000

14827000

-102000

757000

2710000

11462000

28344000

79000

730000

4680000

22855000

15253000

-2000

597000

3046000

11612000

268000

285000

197000

1241000

-1534000

-1873000

-971000

71000

434000

-563000

-656000

126000

807000

-971000

-1217000

273000

-43000

385000

257000

15609000

15652000

1305000

20000

1847000

1408000

1000000

6203000

5375000

400000

16204000

9626000

18723000

10249000

63224000

64973000

26155000

25904000

24183000

23659000

4781000

2508000

5328000

2811000

1000000

40210000

43281000

-5628000

4000

660000

4964000

-3064000

4000

324000

2736000

-5096000

6000

508000

4582000

-2849000

3000

350000

2496000

87314000

12429000

21421000

53464000

47239000

6924000

11860000

28455000

92616000

11396000

20544000

60676000

47265000

6093000

10862000

30310000

10956000

5579000

11164000

5471000

1321000

1573000

41284000

41465000

142748000

95000

102443000

40210000

148354000

-876000

105949000

43281000

1000

180000

1933000

500000

540000

642000

681000

41571000

41620000

41830000

41947000

41071000

41080000

41188000

41266000

4600000 4830000 3877000 4487000 347000 746000 2 0 -1029000 1116000 -1109000 477000 647000 203000 3958000 3704000 0.19 0.29 0.20 0.31 P3Y 0.50 34917000 36580000 2 2 895000 586000 13492000 24066000 P90D 0.22 0.24 0.50 0.32 0.21 0.49 0.32 0.18 0.53 0.34 0.18 0.50 647000 203000 256000 2055000 Greater than 50% likely of being ultimately realized upon settlement

EX-101.SCH 6 vivo-20130331.xsd XBRL TAXONOMY EXTENSION SCHEMA 0601 - Disclosure - Basis of Presentation (Details) link:presentationLink link:calculationLink link:definitionLink 0504 - Disclosure - Major Customers and Segment Information (Tables) link:presentationLink link:calculationLink link:definitionLink 06051 - Disclosure - Intangible Assets (Details Textual) link:presentationLink link:calculationLink link:definitionLink 0505 - Disclosure - Intangible Assets (Tables) link:presentationLink link:calculationLink link:definitionLink 0605 - Disclosure - Intangible Assets (Details) link:presentationLink link:calculationLink link:definitionLink 06041 - Disclosure - Major Customers and Segment Information (Details Textual) link:presentationLink link:calculationLink link:definitionLink 0604 - Disclosure - Major Customers and Segment Information (Details) link:presentationLink link:calculationLink link:definitionLink 06021 - Disclosure - Significant Accounting Policies (Details Textual) link:presentationLink link:calculationLink link:definitionLink 0602 - Disclosure - Significant Accounting Policies (Details) link:presentationLink link:calculationLink link:definitionLink 0502 - Disclosure - Significant Accounting Policies (Tables) link:presentationLink link:calculationLink link:definitionLink 0402 - Disclosure - Significant Accounting Policies (Policies) link:presentationLink link:calculationLink link:definitionLink 0205 - Disclosure - Intangible Assets link:presentationLink link:calculationLink link:definitionLink 0204 - Disclosure - Major Customers and Segment Information link:presentationLink link:calculationLink link:definitionLink 0202 - Disclosure - Significant Accounting Policies link:presentationLink link:calculationLink link:definitionLink 0201 - Disclosure - Basis of Presentation link:presentationLink link:calculationLink link:definitionLink 0150 - Statement - Condensed Consolidated Statement of Changes in Shareholders' Equity (Unaudited) link:presentationLink link:calculationLink link:definitionLink 0120 - Statement - Condensed Consolidated Statements of Comprehensive Income (Unaudited) link:presentationLink link:calculationLink link:definitionLink 0603 - Disclosure - Inventories (Details) link:presentationLink link:calculationLink link:definitionLink 0503 - Disclosure - Inventories (Tables) link:presentationLink link:calculationLink link:definitionLink 0203 - Disclosure - Inventories link:presentationLink link:calculationLink link:definitionLink 0141 - Statement - Condensed Consolidated Balance Sheets (Parenthetical) link:presentationLink link:calculationLink link:definitionLink 0140 - Statement - Condensed Consolidated Balance Sheets link:presentationLink link:calculationLink link:definitionLink 0130 - Statement - Condensed Consolidated Statements of Cash Flows (Unaudited) link:presentationLink link:calculationLink link:definitionLink 0110 - Statement - Condensed Consolidated Statements of Operations (Unaudited) link:presentationLink link:calculationLink link:definitionLink 00 - Document - Document and Entity Information link:presentationLink link:calculationLink link:definitionLink EX-101.CAL 7 vivo-20130331_cal.xml XBRL TAXONOMY EXTENSION CALCULATION LINKBASE EX-101.DEF 8 vivo-20130331_def.xml XBRL TAXONOMY EXTENSION DEFINITION LINKBASE EX-101.LAB 9 vivo-20130331_lab.xml XBRL TAXONOMY EXTENSION LABEL LINKBASE Document Type Amendment Flag Document Period End Date Document Fiscal Year Focus Document Fiscal Period Focus Entity Registrant Name Entity Central Index Key Current Fiscal Year End Date Entity Filer Category Entity Common Stock, Shares Outstanding Document and Entity Information [Abstract] Document and entity information. Condensed Consolidated Statements of Operations [Abstract] NET EARNINGS NET EARNINGS Net earnings Net Income (Loss), Including Portion Attributable to Noncontrolling Interest INCOME TAX PROVISION Income Tax Expense (Benefit) EARNINGS BEFORE INCOME TAXES Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Cumulative Effects of Changes in Accounting Principles, Noncontrolling Interest Other, net Other Nonoperating Income (Expense) Total other income (expense) Nonoperating Income (Expense) Interest income Investment Income, Interest and Dividend OTHER INCOME (EXPENSE) Other Nonoperating Income (Expense) [Abstract] Operating income OPERATING INCOME Operating Income (Loss) Total operating expenses Operating Expenses General and administrative General and Administrative Expense Selling and marketing Selling and Marketing Expense Research and development Research and Development Expense GROSS PROFIT Gross Profit COST OF SALES Cost of Goods Sold BASIC EARNINGS PER COMMON SHARE Earnings Per Share, Basic DILUTED EARNINGS PER COMMON SHARE Earnings Per Share, Diluted AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - BASIC Weighted Average Number of Shares Outstanding, Basic EFFECT OF DILUTIVE STOCK OPTIONS AND RESTRICTED SHARES AND UNITS Weighted Average Number Diluted Shares Outstanding Adjustment Common share options and restricted shares and units Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount DIVIDENDS DECLARED PER COMMON SHARE Common Stock, Dividends, Per Share, Declared NET SALES Net sales - Third-party Revenue, Net OPERATING EXPENSES Operating Expenses [Abstract] AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - DILUTED Weighted Average Number of Shares Outstanding, Diluted Condensed Consolidated Statements of Cash Flows [Abstract] Cash and equivalents Total Cash and Equivalents at Beginning of Period Cash and Equivalents at End of Period Cash and Cash Equivalents, at Carrying Value Net Increase in Cash and Equivalents Cash and Cash Equivalents, Period Increase (Decrease) Effect of Exchange Rate Changes on Cash and Equivalents Effect of Exchange Rate on Cash and Cash Equivalents Net cash used for financing activities Net Cash Provided by (Used in) Financing Activities Net cash used for investing activities Net Cash Provided by (Used in) Investing Activities Net cash provided by operating activities Net Cash Provided by (Used in) Operating Activities Proceeds and tax benefits from exercises of stock options Proceeds and Tax Benefits from Exercises of Stock Options The cash inflow associated with the amount received from holders exercising their stock options and reductions in the entity's income taxes that arise when compensation cost (from non-qualified share-based compensation) recognized on the entity's tax return exceeds compensation cost from share-based compensation recognized in financial statements. This element represents the cash inflow reported in the enterprise's financing activities. Dividends paid Payments of Dividends, Common Stock Purchases of intangibles and other assets Payments to Acquire Intangible Assets Purchases of property, plant and equipment Payments to Acquire Property, Plant, and Equipment Other, net Other Cash Flows from Operating Activities The net change during the reporting period in the amount due within one year (or one business cycle) of receivables and payables that were originally due beyond one year (or one business cycle) and the net change during the reporting period in other operating assets and liabilities not otherwise defined in the taxonomy. Change in current liabilities Change in Accounts Payable Accrued Expenses and Income Taxes Payable Change in recurring obligations of a business that arise from the acquisition of merchandise, materials, supplies and services used in the production and sale of goods and services, the net change during the reporting period in other expenses incurred but not yet paid, and the net change during the period in the amount of cash payments due to taxing authorities for taxes that are based on the reporting entity's earnings. Change in current assets Change in Accounts Receivable Inventory and Prepaid Expenses The net change during the reporting period in the total amount due within one year (or one operating cycle) from all parties, associated with underlying transactions that are classified as operating activities, the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities, and the net change during the reporting period in the amount of outstanding money paid in advance for goods or services that bring economic benefits for future periods. Depreciation of property, plant and equipment Depreciation Amortization of intangible assets Amortization expense for intangible assets Amortization of Intangible Assets Stock-based compensation Share-based Compensation Deferred income taxes Deferred Income Tax Expense (Benefit) (Gain) loss on disposition and write - down of fixed assets and other assets Gain (Loss) on Disposition of Assets CASH FLOWS FROM OPERATING ACTIVITIES Net Cash Provided by (Used in) Operating Activities [Abstract] Non-cash items included in net earnings: Adjustments, Noncash Items, to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities [Abstract] CASH FLOWS FROM INVESTING ACTIVITIES Net Cash Provided by (Used in) Investing Activities [Abstract] CASH FLOWS FROM FINANCING ACTIVITIES Net Cash Provided by (Used in) Financing Activities [Abstract] Condensed Consolidated Balance Sheets [Abstract] ASSETS Assets [Abstract] CURRENT ASSETS Assets, Current [Abstract] Allowances for accounts receivable Allowance for Doubtful Accounts Receivable, Current Accounts receivable, less allowances of $529 and $574 Accounts receivable Receivables, Net, Current Inventories Total Inventory, Net Prepaid expenses and other current assets Prepaid Expense, Current Deferred income taxes Deferred Tax Assets, Net, Current Total current assets Assets, Current Land Land Buildings and improvements Buildings and Improvements, Gross Construction in progress Construction in Progress, Gross Subtotal Property, Plant and Equipment, Gross Less: accumulated depreciation and amortization Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment Net property, plant and equipment Property, Plant and Equipment, Net Goodwill Goodwill Other intangible assets, net Intangible Assets, Net (Excluding Goodwill) Other assets Other Assets, Noncurrent Total other assets Assets, Noncurrent Total assets TOTAL ASSETS Assets LIABILITIES AND SHAREHOLDERS' EQUITY Liabilities and Equity [Abstract] CURRENT LIABILITIES Liabilities, Current [Abstract] Accounts payable Accounts Payable, Current Other accrued expenses Accrued Liabilities, Current Accrued employee compensation costs Employee-related Liabilities, Current Total current liabilities Liabilities, Current DEFERRED INCOME TAXES Deferred Tax Liabilities, Noncurrent SHAREHOLDERS' EQUITY Stockholders' Equity Attributable to Parent [Abstract] Preferred stock, no par value, 1,000,000 shares authorized, none issued Preferred Stock, Value, Issued Common shares, no par value, 71,000,000 shares authorized, 41,464,857 and 41,284,485 shares issued, respectively Common Stock, Value, Issued Additional paid-in capital Additional Paid in Capital, Common Stock Accumulated other comprehensive income Accumulated Other Comprehensive Income (Loss), Net of Tax Retained earnings Retained Earnings (Accumulated Deficit) Total shareholders' equity Beginning balance Ending balance Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest Preferred stock, shares authorized Preferred Stock, Shares Authorized Common stock, shares authorized Common Stock, Shares Authorized TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY Liabilities and Stockholders' Equity PROPERTY, PLANT AND EQUIPMENT, at Cost Property, Plant and Equipment [Abstract] OTHER ASSETS Other Assets, Noncurrent [Abstract] Machinery, equipment and furniture Machinery Equipment and Furniture Carrying amount as of the balance sheet date of long-lived, depreciable assets used in production process to produce goods and services and depreciable assets commonly used in offices and stores. Examples include desks, chairs, and store fixtures. Significant Accounting Policies Significant Accounting Policies [Text Block] Inventories Inventory Disclosure [Text Block] Major Customers and Segment Information Segment Reporting Disclosure [Text Block] Condensed Consolidated Statement of Changes in Shareholders' Equity [Abstract] Beginning balance, Shares Ending balance, Shares Shares, Issued Cash dividends paid Dividends, Common Stock, Cash Stock compensation expense Adjustments to Additional Paid in Capital, Share-based Compensation, Requisite Service Period Recognition, Value Common Shares Issued Common Stock [Member] Additional Paid-In Capital Additional Paid-in Capital [Member] Retained Earnings Retained Earnings [Member] Accumulated Other Comprehensive Income (Loss) Accumulated Other Comprehensive Income [Member] Statement [Table] Statement, Equity Components [Axis] Equity Component [Domain] Statement [Line Items] Cash on hand - Unrestricted Cash Stock-based Compensation Compensation Related Costs, Policy [Text Block] Income Taxes Income Tax, Policy [Text Block] Investment Type [Axis] Comprehensive Income (Loss) Comprehensive Income Loss, [Policy Text Block] Describes an entity's accounting policy for recording comprehensive income. Components of cash and cash equivalents Investment Portfolio [Abstract] Investment portfolio. Significant Accounting Policies (Textual) [Abstract] Significant Accounting Policies (Textual) [Abstract] Significant accounting policies. Inventories Inventory, Net [Abstract] Preferred stock, shares issued Preferred Stock, Shares Issued Restricted cash Cash on hand - Restricted Restricted Cash and Cash Equivalents, Noncurrent Tax benefits recognized from uncertain tax positions measurement Tax Benefits Recognized from Uncertain Tax Positions Measurement Tax benefits recognized from uncertain tax positions measurement. U.S. Diagnostics [Member] United States Diagnostics [Member] United States diagnostics. European Diagnostics [Member] European Diagnostics [Member] European diagnostics. Life Science [Member] Life Science [Member] Life science. Segment information Schedule of Segment Reporting Information, by Segment [Text Block] Segment information Schedule of Segment Reporting Information by Segment [Abstract] Schedule of segment reporting information by segment. Schedule of Segment Reporting Information, by Segment [Table] Statement, Business Segments [Axis] Segment Reporting Information [Line Items] Overnight repurchase agreements Overnight Repurchase Agreements at Carrying Value Overnight repurchase agreements at carrying value. Common stock, shares issued Common Stock, Shares, Issued Revenue Recognition and Accounts Receivable Revenue Recognition, Policy [Text Block] Inventories [Table] Inventories. Illumigene instruments [Member] Illumigene Instruments [Member] Illumigene instruments. Products and Services [Axis] COMMITMENTS AND CONTINGENCIES Commitments And Contingencies Products And Services [Domain] Segment [Domain] Net sales - Inter-segment Revenues From Transactions With Other Operating Segments Of Same Entity Investment Type Categorization [Domain] Significant Accounting Policies [Abstract] Major Customers and Segment Information [Abstract] Exercise of stock options, Shares Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period ANTI-DILUTIVE SECURITIES: Antidilutive securities excluded from Computation [Abstract] Antidilutive securities excluded from Computation. Inventories [Abstract] Income taxes payable Accrued Income Taxes, Current Inventories Schedule of Inventory, Current [Table Text Block] Exercise of stock options Stock Issued During Period, Value, Stock Options Exercised Plant consolidation costs Plant Consolidation Costs Plant consolidation costs. Preferred stock, par value Preferred Stock, No Par Value Common stock, par value Common Stock, No Par Value Period of review of accounts individually Past Due Balance Period for Review of Accounts Individually Minimum Past due balance period for review of accounts individually minimum. Investment Type [Table] Investment type. Investment Type [Line Items] Investment type. Other [Member] Other Investments [Member] Likelihood percentage of tax benefit being realized upon settlement Likelihood Percentage of Tax Benefit Being Recognized Upon Ultimate Settlement Likelihood percentage of tax benefit being recognized upon ultimate settlement. Amortization of deferred illumigene instrument costs Amortization of Deferred Instrument Costs Amortization of deferred instrument costs. Deferred illumigene instrument costs, net Deferred Instrument Costs Noncurrent Deferred instrument costs noncurrent. Cash and Cash Equivalents Cash and Cash Equivalents, Policy [Policy Text Block] Proceeds from sale of assets Proceeds from Sale of Productive Assets Kits and reagents [Member] Kits And Reagents [Member] Kits and reagents. COMPREHENSIVE INCOME Comprehensive Income (Loss), Net of Tax, Attributable to Parent Other comprehensive income (loss): Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest [Abstract] Basis of Presentation [Abstract] Basis of Presentation Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block] Intangible Assets [Abstract] Intangible assets. Intangible Assets Intangible Assets Disclosure [Text Block] Reclassifications Reclassifications [Policy Text Block] Reclassifications. Condensed Consolidated Statements of Comprehensive Income [Abstract] Inventories [Line Items] Inventories [Line Items] Major Customers and Segment Information (Textual) [Abstract] Major Customers and Segment Information (Textual) [Abstract] Major Customers and Segment Information (Textual) [Abstract] Number of customers Number Of Major Distributor Customer Number of major distributor customer. Percentage of segment's third party sales to a customer or customer group Percentage Of Sales To Third Party Percentage of segment's third party sales to a customer or customer group. Manufacturing technologies, core products and cell lines [Member] Manufacturing Technologies Core Products And Cell Lines [Member] Manufacturing technologies core products and cell lines. Trademarks, licenses and patents [Member] Trademarks Licenses And Patents [Member] Trademarks licenses and patents. Customer lists and supply agreements [Member] Customer Lists And Supply Agreements [Member] Customer lists and supply agreements. Gross Carrying Value Finite-Lived Intangible Assets, Gross Accumulated Amortization Finite-Lived Intangible Assets, Accumulated Amortization Intangible Assets (Textual) [Abstract] Intangible Assets (Textual) [Abstract] Intangible Assets (Textual) [Abstract] Indefinite-lived Intangible Assets by Major Class [Axis] Indefinite-lived Intangible Assets, Major Class Name [Domain] Indefinite-lived Intangible Assets [Line Items] Summary of acquired intangible assets subject to amortization Finite-Lived Intangible Assets, Gross [Abstract] Components of cash and cash equivalents Schedule of Restricted Cash and Cash Equivalents [Table Text Block] Tennessee Facility [Member] Tennessee Facility [Member] Manufacturing operations facility in Tennessee. Accrued distributor price adjustments Accrued Distributor Price Adjustments Accrued distributor price adjustments. Expected instrument utilization period Expected Instrument Utilization Period Expected instrument utilization period. Consolidation of Maine operations into Tennessee facility Consolidation Cost Consolidation cost. Recent Accounting Pronouncements Recent Accounting Pronouncements [Policy Text Block] Recent accounting pronouncements. Conversion of restricted stock units Stock Issued During Period Shares Conversion Of Units Deferred income taxes Deferred Tax Assets, Net, Noncurrent EX-101.PRE 10 vivo-20130331_pre.xml XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE XML 11 report.css IDEA: XBRL DOCUMENT /* Updated 2009-11-04 */ /* v2.2.0.24 */ /* DefRef Styles */ ..report table.authRefData{ background-color: #def; border: 2px solid #2F4497; font-size: 1em; position: absolute; } ..report table.authRefData a { display: block; font-weight: bold; } ..report table.authRefData p { margin-top: 0px; } ..report table.authRefData .hide { background-color: #2F4497; padding: 1px 3px 0px 0px; text-align: right; } ..report table.authRefData .hide a:hover { background-color: #2F4497; } ..report table.authRefData .body { height: 150px; overflow: auto; width: 400px; } ..report table.authRefData table{ font-size: 1em; } /* Report Styles */ ..pl a, .pl a:visited { color: black; text-decoration: none; } /* table */ ..report { background-color: white; border: 2px solid #acf; clear: both; color: black; font: normal 8pt Helvetica, Arial, san-serif; margin-bottom: 2em; } ..report hr { border: 1px solid #acf; } /* Top labels */ ..report th { background-color: #acf; color: black; font-weight: bold; text-align: center; } ..report th.void { background-color: transparent; color: #000000; font: bold 10pt Helvetica, Arial, san-serif; text-align: left; } ..report .pl { text-align: left; vertical-align: top; white-space: normal; width: 200px; word-wrap: break-word; } ..report td.pl a.a { cursor: pointer; display: block; width: 200px; } ..report td.pl div.a { width: 200px; } ..report td.pl a:hover { background-color: #ffc; } /* Header rows... */ ..report tr.rh { background-color: #acf; color: black; font-weight: bold; } /* Calendars... */ ..report .rc { background-color: #f0f0f0; } /* Even rows... */ ..report .re, .report .reu { background-color: #def; } ..report .reu td { border-bottom: 1px solid black; } /* Odd rows... */ ..report .ro, .report .rou { background-color: white; } ..report .rou td { border-bottom: 1px solid black; } ..report .rou table td, .report .reu table td { border-bottom: 0px solid black; } /* styles for footnote marker */ ..report .fn { white-space: nowrap; } /* styles for numeric types */ ..report .num, .report .nump { text-align: right; white-space: nowrap; } ..report .nump { padding-left: 2em; } ..report .nump { padding: 0px 0.4em 0px 2em; } /* styles for text types */ ..report .text { text-align: left; white-space: normal; } ..report .text .big { margin-bottom: 1em; width: 17em; } ..report .text .more { display: none; } ..report .text .note { font-style: italic; font-weight: bold; } ..report .text .small { width: 10em; } ..report sup { font-style: italic; } ..report .outerFootnotes { font-size: 1em; } XML 12 R25.htm IDEA: XBRL DOCUMENT

Intangible Assets (Details Textual) (USD $) In Thousands, unless otherwise specified	3 Months Ended		6 Months Ended
	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2013	Mar. 31, 2012
Intangible Assets (Textual) [Abstract]
Amortization expense for intangible assets	$ 585	$ 543	$ 1,165	$ 1,063
Estimated amortization expense for intangible assets fiscal year 2013	1,028		1,028
Estimated amortization expense for intangible assets fiscal year 2014	1,744		1,744
Estimated amortization expense for intangible assets fiscal year 2015	1,499		1,499
Estimated amortization expense for intangible assets fiscal year 2016	1,158		1,158
Estimated amortization expense for intangible assets fiscal year 2017	908		908
Estimated amortization expense for intangible assets fiscal year 2018	$ 885		$ 885

- Definition

The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.

+ References+ Details

ZIP 13 0001193125-13-212760-xbrl.zip IDEA: XBRL DOCUMENT begin 644 0001193125-13-212760-xbrl.zip M4$L#!!0````(`*!+JD+M7GE^*F```&2@!0`1`!P`=FEV;RTR,#$S,#,S,2YX M;6Q55`D``QSVC%$<]HQ1=7@+``$$)0X```0Y`0``[#UK<]NVLM_OS/T/.&K3 M:6;TM-,T<9*><>SDGMPF329VI[V?/!`)26@HD@5(R^JOO[N+!T%94ORVI3"3 M&8LDN-@']@V2+_]]-DW8J5!:9NFKUJ#;;S&11EDLT_&K5JD[7$=2MO[]RW__ MU\M_=3KLS]>?W[/_$:E0O!`QF\EB0N<^_U>K/9K(NGNYD: M]W;Z_=V>3'7!TTBTS,B]1*9?U@S'RT.8SPT_.S=^MDNC!\^?/^_153?T5)YF M?N14*!E+G@YE!AP!%HENE$UACL%N?W=WX.Z1.GNR,_AY'?YFA+L!6#SF//TF![`6?8Z?0'G6H.A"GQ_>'T43 M,>6=Q0EBL0!=BZ@[SDY[<"'$'V3,V$MD\9XF2)_%B!'+]XIY+EZUM)SF"8*E M2036_=KZI0__?G[^9/#SSLM>=5L%2HOQ%,[Z$W#*2&-/ MG.6)C&1A<&&QA'%&0>VJV#LJ0/_P[M>EEDC"D0&F]\^D;OV"3-OSQ#G:#+B7 MO:6S5'CUZHB][-5X\#('3^>'&33:9:>'!59]&73UO6;OTO`#RC(L[1:UVZ8H8P(NQ,C=2$Q[EYO4;_F M"3K)??UQ%,CPLR@X*'A\\H:K%((LO5V"=.0YZFY'FB8`*6I"BYF\26$V&<'#]V"-:!Z`UJQ,I1LK>(=6\!Z2[Y4UW]V3WU.)4B>F MZ9-#R<=II@L9;5R(N:94:&@T)`84WH%X=R]6`+X]\;Z7(W%R9%HT6R11),M2 M]2U(\4VILESP=$OUTY'WC>GF.QBE+`$G;Q(YE2G'Q&H[).N&A50&1&Z-@%<& M58UGW?S`::5P&[^Z^3)LO.KVR;3QJ=L@WC5[E!JONOD;EM:(M_&KVR#%QK-N MHU0;W[H-`EZY6[3QK)N_=72E*QV+*U1<-07\$/!!& MDSZ!6]L<6;V#.&DD,5M[+T]%#`$$3\=RF`"U6A3Z]?P#_RM3!PG7M6<"/>V. M=*#<$KY1AM!+\P-/RQ&/BE+)='QR+*))FB796()0#S(E3NR:-B(^$$D"0HXC2)0T\O?#%/8["=_X')I>NZ;(:>FC[XI(O/17^.C-B,H]`)K M?-3#E$OCHS9#3HV/>L`B6_V<]KTGBP_IJ?7[+PT\H"WS#XL7][J3M7E+Z%87 MT>]]I=]R,O*0Z+O1V&,_?XCR>W(-^CY&Q4E_<&*[[PK6Z,F#H/".5/5?G0XF ME>X3#^X+#R6>0_:XIJSGQU1P72I1;]F^[+G39@J\?0'0)[AZ#@A];&,OAY\7 M@(!;*7F2H+E;CDTPX`+@?C\Z?//IR$.*Y2G(J&(KCONMG.*G6++*X`93VD^- M[`&<^FR&YA7D\R!>]@(*EA)\1!!7R =*O8 M=@[$2E:$$/"#(F\2\HCG/BA"WZT18YFRUTD6?6''?#P6,?LM*X0?XSMB:LQ3 M^0]E`0=9JK-$QG2`>W^`!H!/AQ]';X%!:21YXEVQ/I0Z2C+$[QA4P$QF]>$S M?@]EI37X(2E>`):''P^._^_3&S8II@G[]/OK]^\.6*O3Z_VQ>]#K'1X?LC__ M<_SA/1MT^^Q8<8@(C&OO]=[\UF)+OOUR_+EWAK`&>+/]V2F".[MQ$;>`!S^, MBQ?$=8O(2G8-6(?=%JN6H(&KIYWJ91B:2V>+ET;`;J:+>0*6$W]W1GPJD_E> M`2&49JF8,95->=IB6OX#0W9:>#?>.'0_>M4O!'!]Z/[NVYOB(1&0._A3KF`1 M=8HLWQL\R\]>V.-A5H!5W^OG9Q[UZ]$\Z-*\)?Y^S;74+!NQ<`$2GG29K4"> M#O*ODO'TYJDXG@@FL0@AIV@J8MQG&.,OJTYP,'+:`\"=^C"PIZQ,>1ECR9;Q M-*8SN1(Y_(T!).-1E*D8HROSJ2\\+B$H2,C3'FT*_QD"N>GQ/,VX80P5`GST)$28WR%*5PE M6'@13'6IP!C9$6_.H@E/QX+A>VJEQI2G^P.?YB^^&SSMOS@0"O<"A=/07:,L M*U*T3K$W*L!O'((T`:E)&1N:/*I$=\#.=8Q;PIZEO&03?BK84(@TD"3P"5QI M@3=!(*)+""%9D3%=1I/EG`GH?6>$D.4R15*!91]XRL>$1P`+<6+[:5K"[\\B MSU2!7^A["S)G$-G_&BRIM\MTU"JR[;!VAV)-Z'IB:A^<'&X*A81`E7E='+^9R" M73O'WR6D;@+UE-:ZB=9AV$1"#H4F&^V7@6']1S8*(=!J.4`.KEEA M1#SB"R_T*>2. M9S(N)J]:@W[_$2'$JMG5PG'L!C]YU&*G-.&K%I#78O8W37Z#&=2/_/$Z*13Q M.01#1&HHWLQ*JF/C?TC\\5F?68Q6R`&YAL)-SC2$\N&WT-9&M1G;]1,Z!_]X]ZK*@ MX<]LVP0A@Q\L(X1<&"\.W@)=*Z)!]SLD((V(A(G)JQ@=7!W,:[,>B-,+)8\T>G'^*GH$+-V,#'&]BFP"@,04/FHG,T\Z!FJX%%004)L@ M#GX:VEH9Z@E*?HF*^"P5 MJ:R-/E]T(GLEZ=T'R^R7'X+*?P6;>34)F;N9P)T/^!W9TFB4B@AP> M+`(H`--S#9(/$J_C"9H9.EN1S+&6X=[@T`Y^&T,085)A=(<,$P+^`NELO42` M3ZB*@FR:$B8JKC`@XY:!GIU*SJ:06V"E`B+T!-(316Z!*X4J8X3QH^R*;OM\ MZ:?-]L%&@$4%*(C*NX(G\\=F8`02==E"18%)O8/#D!A*$D9"89)0YF!N\H1' MQFR!UG"BWIE;4]N:0DY+1AP='$-4\%OUG41"9C"DFA^D9IG'Q1BJ#&@DM'S* M518RL?&]5?]VX"M,-H%I#EB2BW`64[_+TVEA$,EY@@,)JF\G#;X'M@'`T M`9TW+JW.*NN>4#7H)/A##XXB]Y%-")[S%.JS@3IP&]`"+EG@G]<]L":>J35*9"KW\ M%"MZ`4"C@BNM3VW5V$7[!?UCQA4H#%8\(2!XO&"4V'YZ*?TG;,Z'5P@>XRIS MECK2;IG[(E M-K&/`FCQ^!6&\!>H]HN+C5PEM>7J+F.\ M885Z7JQ7'^_T`B4)2MSG9P4;-)&P/M`2V="=LA^.:V-4)BR1(UO*K+M'["M8 MR]JN16^DN)C@X$T>;4J&?#)&;O]R;N8RE>*J*C*H5T76M/#65466.;"E!9:; M=6`?PWR)VQ5K0*%X1%R4HFB5"E$0-BYJF6<(`R4(,JM M<`GE5_MU;[/,9,F'JARS_1A-)$8HI)L`'(T,Z`K)%/",*,HI"S2:YZ-*6D4% M!L:15%$Y17V+1!7>4!JG!&F,,6VCD8GC/$]FKNM"B5J59Y/AY9#&@DF;82JO MLJ'QOH"[6>:WFTY=3^[XE`>SCWG45,MGY-J\%,HIZZ4-@IL]6A(3@\`>$&V2_@`41WONIF MVL/4.![.:Z:+>$:W6++GB)#3Q/7WDI9HE&X$?-3M&N&:9*_0!^G"1`\S=%P9 MDDP,D`K48\*3$20>D"Y1466,;S8"4NA--Q&6-]R=!B5AS8%?;?75POU+4UPC ME#`#;DDM3&VMPB]TJ`L(()I@);!Z`ZZ*-@%@A"T3KED%WVF^W,UR_6DCAQ M!JO1&)I512!`9$WEY\$:'7K?U;*JT]+J&<77V/5%,1SX_0X'8;O7[NYE1Q.! MZ1>P3*:GF:1ZZ-3,DJ")H6*BKG5:U]M2HZUU[D.VNRNT`$>%F-5$$7;"NM4BAD"P-9H M,N]6'0'JJ.8+Z$`:]V-Z`E M7,9"D[='M2O2,#=3)O[&^!ZO2[*4(VQS0"1HWN;51HLB8!G8YDXT-RX]J3:Z MF$($V4.[!X>@%_R,"$8 MD-M>*5_.>'(GIGQB'W"HU,%7VB&V1-,-,?MKW)FJP5N"YS31/S[=[3`R51D* M?STZ/CA0HK9_SQ3Z+3,#UEU9%XGNCW[Q-%[P'KU@M$%>T/J]8WX&@`*WMY5> MSW0_;&IAMZP[WR&"SO-(8$D_\;ZH;7:G6H6.:+-L<)_=A@#1<,[GOJA43#(= MM#5=Z9U*H&!>%;5@)#@LM!T"=](6,]Q,:T$C=M7N6$6;>"G73FM>C\JKX/GR M4N4PGR;+:3>OUW=>@&T`KE25]&O@X":S]>D5B!A3&(*G)A-E;:9.C04$`$QU MD)%Q!79/"$(RE4J("(IY;O:KFH:.W_=I;64QD2JV>Z9+!4[0[D;559O(;!.Q MFZ.Q8.W+TCEFM50>"J[6]BU[)C[8J.(/$?9YB+0R=9Z/9&+WX6OKB3D(.A4C M63CW2CYTFL4BL8^&X*[>#H@I9SP'C>'19(_]*!]7=I_#<"4ZB?PBDGD'.]8= M3,)">!%FO>#-TQYO4WP["5M)!0\1(#'"::1N!N&"@8D M8WY&#'!$$0S<]*4$+UP__:?^(V:PI>JD0#Y@6(2BI6UA8':K/H0HBL0VY=Z- M3")*2282[<`06#SIDU*'`.6D0VRS:?.N6@Q%L.51X.NDJ22`C\U@FR3-_%VV MZH@U%=+B*O1QM6QJLQ+MN)%:I#S!**96(`"M*M.@M(7BMQ-H$^61$IL:K>FP M^>BY,HW^"8,+)`'7#3INI!WSS<<<\0;%'$<%[L=+IH2D1D.Z>U"05SK!`CN&*+\OH MO2MIU\X-:M>B/BSJBUWRSW<>U=3J"DII5V,D,/BIJTGUA-`Q(?4?W*>T\*#/ M:G5\^O31,FJ7J(?3",.F5J#/%[K_C@LTSH@S,-YQMM M:&1R[]JP,F]V+ZQ8G64M9F*OLWA^/A-CPS%P.H-4\+LH$F(T6BR=Q.>*#RL3 M=4K#!]U^7TQMUBBQ6%WL=@_D"`Q^& MAER2ZN^OI#SVD)XPN-[\.T_:_:=/+X1$FLT4SU^US-_6C;+A0=JHC1:L+^7M MA%RX'#\:B6^2Q`>[[2?/=QK!;IU@-U^5KY1YWW,\0L$Z/E2`[8+.`P\_+EM" MO>.;&JH;JC>:ZG4&[,93K-W;,FF?!3[0A0\@/'!S=C^Q1^.R&]'?0!C>[O?[ MC8"W5\"-;G^SHM\4W;[%?.O6@I/?4]6$)W>UCI^T?]IYM@$+N9%PXZ0:T5]2 MN9^U!_U!(^'ME?#F*_?:>LJR!Y96UU3NI4AT/D:RNQ7HHP;+MRJLV^']<*9M M^-CP\2%-V_#QEOEXIZ7M6^O6'6<%3[8T;;SO_O/NL_9/SY]L0%31"'8[RUF- M7"^IL`-0V-U&L%LGV$U1V*U.[W8A'L/7AB;B;N/`&YJWX63#R8:3WQPG%TVR M/ZX_:;+L*9+J'0[L/`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`29(62]@ZH=#G"'M?V&ZH M&C>EHRB+4HB6!!&Y#(%2.8<4A7(>\\TNX+925SB1]-B@F\G*;2D)9UHA:H(^ MWR!JIJ(RQ>4FGX'.,I\^(5<5YP^N[`:91QR;Y8P(B_/_,8KFAO,GXA=H,-(F M/7;"<2(AA30MB)^ZD:D&;5X`RX7,5I0YCS=GIO:M>'.(#855C0V(DW: M)N:FEL=RJHVNCXXG[U4XASV=W%P,EY+&XLLFL>`JBGTR4HM?'=H^!R)OT1FL M9?T_-^*P-K+MR9LKT%\BR(_R3=D7\&K8*^$:S/Z=%SBWO^)D?DYW_O05[/]' MV"OH4P"Q_G("C_M8TOZ%O M_@8AX3>+/ELGOR:G$1>?SZ__^^4]&T=W'OORY[L/E^?LI-9H_&6=-QH7UQ?L M/W]'/RL185[JR[D7OR.+S&0](M5F/KD+TPY-H-+)_)]UA*%V,5!ZII@A:0XL2Y M.WG$5VX9OCXU7,VFF6T$LJ8U<]"00S`7+M)\>@:W;[&XZJB7`=F&>2Z55QR8+_T5R!O8?"=&W,<7J6$D MXRH#H!Z-TIM&S])>K<(";AE62T=@>_)AMR)Y72VY/=+N:P_NJVWT6AK]M

W*L5R:]?K)1D- M[4+BW4?[[T"R\SB$1W"ISD02$M@EY:U2[BFIUY$FY7WD4KC"]MG4#K$^XP[$ M@L5:@UZ7R+F)?4?ES\+O-OSI>;,:E@"-9)I*SS'UQF`NO^=>,$'B#0;/B;&( M(Y8@1?Q3WG*J.<`Q0]OCF'$[LGWQ+W&(J*9RH(D40/5@4/=!ZF)@[\IBJ7D0VW!,@G++"Q M/0/F+/%_P*\)?$*/@F,3X5C4AN;C`&U4\8!U80*3"F0-/Q0 M!*F8L]O`9$'ZPUFF`*G^JSJX`HL*DY5`34HT4+5(%OHUB,,)"1])BG!U.#KX&-0(S=#@P!S/&$WHB[HQ]O&5&%(,BDU/W/ M^E6=7>3F8K#WL0PF',S^8L&(/J`17:5&=.F#6F).OAI-54\->33%7/Y5MU(! M(F7\9V5+P'<;=2:>P!@@0C=VTJJGU($:Y`.(G)M8DF#GG@RR+SXTG0B1AP-E M5`TY^IK"\T8\`(!)W=`^X58F<1:?B;QAQG-5`=` M.=5!'(58;P=WG@%'P=T(.Y6TP_!3RDBEVK$,D*+TUY[ MRBLG1,0OG=2<2FW*]8^XA@A0JFOND^_G;R'R@T=^!??K&^PW+X"USW[+/@2^ MBU^\]T<>3`>^B)U;[D]MSX5Y_LZQ[FWV5JWN,]?G,Z-(SZ(H-_#&1/BS>607 M;"B,5+$W764/96"[*S@)WC+`(F4O=JFJ<'T7[/S^\0MS/.&34P73&6/G$Q3TM`G:TLBY[>7(N%5:J0$557WK@!J\H9%-%6"'5?JXUX4Y33;BM M)ARM<*:)$Q#2K4$\%,V2*-%5EDT%IV/)(?8!UH_7K3J?)T/9:L=2<\*Y%48/ MQ?>GC'T\*D4>GMT.<#[T>ZO"=G`]#9;O19#VI6C(]BQ'Y6[Y(CU=/=TR37>KQ,/RUSXNOHT]9"TD[GSHCZ3RL1#\ MK7HM<"1O[*LOGS0JUS(Z7AEA')Z3E@3D6C)'()GWGDCQU<)3Y& MKB6^V?/;/:/5[91`L#L\`-A9Z'B)AX"U)'^DHL'C$\]2GT^36T9[4`9,&"W@ M;;<)6K@5%FY';P`K+-[3EM%O#PXNX==:Q'KOL%6(61[$E\^J*LH?)?T(==RY MX\,0T^B:^C"DPA+N##28:(7%:QG-MMXX5EC`IX?WSCKPW.$"W#%:G3(<#I0Q MAREK%7Q*N6HL35%[K6$:S?_B\(^VZ M=K?E``FW]$%YE27$\MH]D]O(1U M#H'>.U0]MV`18XJ=MG0JZ^X/1-H:=+O*$N[I^IHJBQZPNTT=4?D"HOWM&,T MCV`KJ%,(]-ZAZJD%BZA3.N[<\6%(R^AKS/PJ2[AG:="'"HNW;73[6L`5%G!/ ME[Y66+JMOF&5XF5$&7.8\,8A?E@S3U4W1]49(9IJ3?5+I;H:1P@ZH9EEF'QW>L)@,Y7EHP\#Z7)9"C<:@Q8W MFZ\6#VT?1MC)Q>U7)W/!=JI#]/`G^H@EH?(2_2D^\$';_4[?=0[D[01B%3'+/CKC+HH!T(O"$2RJ"5T1CSC[: MPN:^S\.0MN^?>[$EJ]^BV&#U5T7,MNJIMN7U=,!@VY-&4(?63R32"9'3$>XG1%.(:OR/I@(SVQ_1F;2.'`D_`R^M['3B?` M0GBH/>)DGY-83H*0AP9H<30&#?*(XKEA[#M\'K`[L7AZS+QXE_%X\D/'/^_W MNQOZ_9\;<5@;V?;DS95BSU<^"22>)5R(T/&",);\&IS`.R]P;G_%B?R<+EGT M%2Q^_/GNP^4Y.ZDU&G]9YXW& MQ?4%^\\?UQ\_,+/>9*0E`CEO>XW&^T\G[&0<19,WC<9T.JU/K7H@1XWKKXWO M.):)-R+B_8J#G18C6U`_<+(RTQHQ6*_=4CC)=4J':65,7[. M9\O4=$F3Z">ENL-,;]=1XO74=EL*SE@8W\&8,_2:00Q&[OP3"ZG,>[Z;)EPY M_!L\'3I]^!$B>W$#6[*CP>]+UB`GP-2'1?0,K:C`-WVQE MX<\9VBVNT8MK>+(,#UJOYI;Z+0*%9.5T.'K!DT>L0X6]?W#;7;2@QT.$;A). M;)RDF@[06?/^/5^DI_O"I[O5JX=]'A,\V["PHJ,7@B^ZBXYBP=4D'@ZB'$:! M$OO?)OVW[=I@SJ]N6[0(.9(CF^K)8L5*>C!YO$23;!U6#7Z704B!Y5"R!GYQ M;DLY@_BD^-W_V5[,7Z:5'E@\9XX3W\5T/E$4R%DA;-9RT69S),,>C7B.V6S6 M?#FQ;)>VN)-;]@*C3.7:'VT_OK&=*#DSY<[8AXF/!)[M.8'D;"(#-W;P$!'X M@IMGY@F?AP]96XELFT.7*IBFT>D?'NOR*%U;J04[,+J],KRWU7+=V&"[/9U3 M4SW!#@RKU2N!7,N8OGLM;9?#DVXAR/`$A*U@+?.Y.UW#I$J`6\0PON-75E8(4%;%:@M5)Y3D'.XQ!XQ25$(V%RU!'& MDXDW8_9(QFH^:C\?T6,W''?/Q M20?4VTGFR%;O0[_*P"XGIGY'53W!F@.CW;.T8"LG6+#87ENG"U1/L&8?++8, MKKC2&R@+(AXWB#%_;Z^1UC,]5W-2$2G;:57)Q@/ M#[$='K#+G`0V`4`2$\ M@1'X&[>=<0J-<2-"!U@[X[8,D1=!/!JG7$$^LMJLB6_L_'UJ<1!\FLMI@CJ MMTSS+7$`XM#"[^W%WWOM=O'WSN+O[<&@^'MW\7>S,S=^;_[W0;-/["P2,W=! MO]]9@2"1`SVL@3GP1*"',P6N@2GT7P)/.+,W$+Y%O/7-SG[X-J$?OI$EFHN@ M$%_Y/?=C_I4[P<@GG`4U3@4A(3;F50$]XH=L6JS$.`#HS\+Q5G%%61?R)[MG MN^#>2TIP3FT%`#3,3.-'>X[B1)X/"BB;T/QLL@\"/R2B9079DO4GZA+B#US< MDT"+7H#&%/.C+W$*/UA"UX3N68K:\985O6')Z!(T=TJ8O+%ZP?.`VZ/YT$X0>I MM=;]&YZD,(C<&+$X9`0+#W-%&$DQC*,`UJR8%B(P7O#QZ.0D!`MA'1;8#&TH M73=#!#&2$$BH5;`PBGKFW/.&-A(,2C0_,MBZO`N-A'E`@XWSOA>XI@]GG$$:PRA-7#9"`E`KH#,*) M4$4?`7!5(HP5WEEGYV-8M.!9B) M"3Z/5)P#X@ZC%'P*=2@UX@VPGS8UP+>)NYZ[Y&E66;03E/P2$PESE#,Y?W5& MT;S'$YX7WXEE_BN[!(U_BSGGI9AA/,GV$Q!QJF>D7Q;Y7_"C=X''G=BSP2.` M`;!P%H+DZ[GALAUR3#CPK0`[SX>] M]%&,MQ3LCU%%*;C/9T#.+0`[NQ!1812[/7ZD($HTOCZIP"NJSX9Y$8B5.X MX1)AEN()N)N)9SO*;8'5V$1]ZFYIH"3@5[[)9C@5/%:L854E.BV1@-NE8,<:X`*9'"D$[U>(MR8)5N),VJ.!$)[;$.V/0 M'!!/ZC:2'8':0,,J3_AFA0$3<,/'O,^XOK8V!+,!@8$$OC7R\X)7;F M;V3_-)N'X14.CW&5^A:6?YFI>7;),C,6:@VE+0@AM`$;[NX""KBR&V$C6XLG MV=S`ZA-(Q6O2#&!J)FR7LSOABSL1YA)7V*MN`JB9K,MI9#DWPP5[*C`BIX?RA\#&CL.@8L8RO!_XL2H'9!\X'L8\,`F M48D`HC)\`CU,8@D_3D+R$#0X5/0]E]FX611`RI-I&(Z_0'6F7.PF]@FG$Z8Z M4D8"E$V;-D/9 M9HR6_!>QS<;]D)QJNR$G) MHUCB(:D#>Y&Y'2<(`R6(SQU`^,8B_!#D[4YK<@4+OD"QF/V)F+ M+A(C%(4[+,G)@*V03&&>#D4Y<81.\V%425H486#L".G$=VAO_]_>ES4WCBMK MOD_$_`=.S>V(Z@BIBOM29XGP5GT\MZKL:[NFYSPY:`FR>(LF=4C*R_GU@X64 M*(B20!"41!K]T&5;(O%E)I#(3"0R1V!IWF`W+@%XQ1#5-ID0.V[!DY=XCIS( MW--;^ME8\?K0C4U)%!P^\$!V7XB=3/-VW:EF6@N//`7),ZHXC)$^ M^6\*=EVQHH;*#R#W%-,ZA@^',5EEQ3-(4$\K)4R*3P:Y;X+^5NP(Y3>\Q,FO M`7K<1^,]Y#7)T>2`G)A^*H=@2FM]$54HA^!7S)$`6?6/\/=HQ,0JH6ZDW( M^:<\.O0`-SP`S0VLOU#5YA`LHFY(7\_P'$91D;+JPCS#C^1DXW*SQ4K<_BQ> M)2F2[LA'U:-7"$^Q[!.T!Z49L1Y>T,:%BM`0!@0)7!Y3/YQ`QP.Z2SBH\HBN MDD-2<-&:$0IO%$\22"!7!XO9MCI;EM>[L.&4YL@@MX(4D-C:$E]Y0Z4`()A0 M2Q1%R`,R,_,'7OP(*S7XSE^$9`C&+\K@+^J5HTT#E:+^!%530@P=PJ:%=!&# M'D!9PMB'1((<0LX/I\A:QS[D)^5'3%ZQ^N&*$P=>X6PDBF93$`@"V1+Y.5JE M@PL,5$6=*J-GV+Y&-:'S$*D8'$Q,\3X#EQH=$*R(4U:&/XF^B^,!0=! MZ2^A70:I3?0CLD,7AA!9I63K&$%S"YK9:$_)-\B@%#$MQ2Q?$KC)#>/)!`<> M$JS%V6#`EV+JB]+^3P`R`84^\:ST4>SU+5T$\IV_%($.N,,B6Q6*8I`+ZSD` M+^@%Z/@5':4N3@1P[?F9#[4%"BX_$`GEL1)/Q0.LOB*`[WT.QG-L<9`]"*I` M:(T_X,X!T`@NE'`N7/)\$6I`;"@BFMD*"["B>$'QSS"`:U4)D%=+3-6"Y25W M*'_U"UR96#_`)3WS@S'36>;.$[`M)YG3SH4,GGROR52[SAI9(Q+_W_Z3S!&U8 MDY#X0C7V8^QVD1T4;FQ5+"1AF-'*)WFWT#@A[A1RU]#G`=[X)NC4"AKV203' MA1L5BK/`:9"?U8W>B(5&O,@B&E-L;YB6_.V9_ZH`[-[5)M&6^32FX!Y78& M"66AATF4L<3._!P)NRRE8""23ASE$:9MHESX:X2F/)%J`W0*+WSILP\Y@-RS M9>L@0A^.;$*O(EX:W1OF!6F^D]-=&#\YXAP+5R8$0.<_P-R M78Q\ZY7G\H0@Z)?._+=%>#>;QFDIP:`X!,.'$7!G3/!A:`!M#:3VP;+S6_YJ MA&X"-Q.X)<#QDJ+1V6)[*GT-&2U%5S>\Z4&=/$.;Q4H.%%3KD"O+,ZT&&(K! M\I.B#4#(+E9^/3[NQ?$3XC$(\Z:` M2O82#Z&89HH_@RO&'TV_*!^#4G=@'WX]`<,P^`7"MR'*'1FB<$CY?2,4?X*& M6/07+)R/`?4\\%$:=YYN0Z)L>:@E_R@E$LK!(_,2_1ZB@`[*2\.A.RQC_Q4S MH"`*OP.E7R8`RBW/;+'4WQ2"%I\3`,0'9-$BT>($3:AVER>"(,O"_'C\*=(!B0RAPX?<8UV')Q[@IQ!!Y91O'@J MC_^CZ"9>Q4NKM3A5P@D/F'94;Q7`C1\9H"NA.KBJYE$IR(S$GP^0$@,=+V)R M6D+.NA>.SU(UYBN+R7]CM!=WF1`"C41#L)%HTD8B,GLA7S#5-X3Q9^B@4-J, M!<=*-B,CLZ0)638AQQTR(6\S)#YR`E$6]BYSM7;$P5]3VJ,R,\OTP ME/"03J$UE'/-?_&3,3I#'>-L$VB:A?$;0*>'Y'.\)^$+8WZ0Y$E`N6VS]IKB MP+E(\4<_/\)E#W>R$S(,M@P)FO$B3P>^%QW?0O6?GVGGA\^+6`J#:F=_OQ;(5\\@B?`ELP3,YM"V\U/0_[X_AZZ$ MJIL#U>Y"ARLI6!Z.NKJFE[E0CQ]2XEV2N&8,3$]6J^Z?8+N_E+D\[T,W(T3& M.KJ&AXX+AD=N?NRMY"_?0Y)J276GJ=ZFP(2[6$9;*NT&H"O0Z([7D:NSP]@> MTT59,2[J^$N[^XM\93NM[7L)\-I"4?)1\E'_O'Q[V&MEL[K;N+ M,S_LJ=MXZ/-GPQU8GMD!JT(*MI_A+"G7F@M6@PO6D(+MG6"[LF![[=[UM;&U MY*3DI.1D7SE)J^3%[S7;UI=JQ+!4"1%8(<827"'&7JF#C_H:1]GR'==)',6H M]MZ3+!-39EI1#K\6OV2M&&(>/:`?/DXZ5"N&B'EEFJP(NO\E8RXCY?_,(X`Z M[6@#Y>O)[:D2I"FJX7AR^U/Y$9=ZYZ*O#%5KH"S8=TUZP"R:6E55R%]RK6B< MYT/6C@&I;#\.TE$8HQJ:I%1D^86XS%>RO?[^)^5V!D;!A)1=S0F`R#%M5>B+ MM^:M(WW<'04UL$;MF_)FV$%$JI6A9D8@6>D?@Q[.<'^D'"I\$0CR\N:*]CNJ M*P^G$:IG$Z,)-8_G*:G)6[0PW%1@7O\=E3)=5J5_F&>X?288S;.`-%?,BB:H M<"C"2ES.)TA0-]7%&$5C'LR"#`4.<\*G\- M*>->2<#Z:TD#GS-2UUWQQ_$L(S)/`9Z0FT5-VAJ@E\.])UZIMD`Z1NEY+_"T M)`342A*R95$(%%-?LYG#HM8N+E\:/.4EY2`B/%^W]3#'J!;U]7&?LP`UY,)% M:DD+AR6%GY03Q(Y\T1"6K'!@ZB,75PD@[T9942U"2,7W#'L&6EY*)D[=%6#(;J:5%T@UU'N24=A?J`(L7^1QR/<;G; MHF/6)61GD""&;U91C\5#P>++RN,<\AOU8R)=8)]1JT;4()8(%$TA^*V\X4*< MKT[4D"%-4;WG,$!3_ADW<0%45*"^-:O56E@(ER*,H!KU9K]$L%M'&CW"!O.X8?QJO< M3Q+8+*%Q,JB]X66&<@9;F$CTN3E?%#539!S,,<>ULR(BWCWUW. MN"9^3#Q%PZ#H6^CG',RC+U5Y8[*OA< MS"$&7==4&50K@J)K2BU=D#?3J&4<"W21;,$NDD.[2"&Z6A0_YPV?2%#@QJ55D%@E+[Y;YAA?;>[J8P:?*M"UJ@ M\G9V*.\?\&$2I2M>M-H>LHC+W8ZF8#P/P=5D>=^O.E;70\V]B4FEZL8<_*E4 MV[(>ZU&5X)1P)5RF`VBFZY'"700?.WMG5TI\A2;6DNM-4;U-@LA[KT>S4#6,22UAN4N]6]+(>:]\EW/W%O36>TO6"/?VLVRCY M*/DH^=@_/NXUM"WKL7;P_%G68^VI8+L2SI)RE?58I6`[M&![[=[UM6*CY*3D MI.1D7SE)J^3%[]SU6#GJ&FRI7K&KV@1C_05C9Y&*RPB5OHJ3MS-2"@0__`XJ M4QC;*E-L9TJ3(HF;+`;WL,-U1O_17GR42%:/Y3W4=N)<-@#VY77 M4?LH5T_K@ERY[)(#ZZ4_X^07?.%PEL0CD/95,QU-]HTWT#6G`U-9"IA;P);9 M^2A[9ZRJKT$4I-.\M'NJ#)4@#.=/P2.(4-G_-$OF?:[_<3237ALXAM1J/1:P M/C!T:8'M28?]"O+F"@GP'Z7ZVH/Z,@>.+HN?]%G"^L"3R0^'/A[M9PZLY*/, M)9:YQ/O0X@8T0VVY3_=0L-K`=KL@V%YOSWW-7I*<[$(>V/8LHAK)7W06%V.* MD[DS^>L6/*)HXDW1CO`2-X?"G99.W_(/WT$NF+DM%ZP6CYJDAN$6<<>:&V:Y MLE61A"OA'AHN5SBX^QEIM(U\R`RUGY]N/^%?\GRT\\!_C.(T"T;OMV7%,2V)2#QD77XIGF@"@?(?/35/$$.AAKE\N4';=*&"/G1SX/&!! M=VGJK$ZB.A1V,;_A!X#/^"'\@FR$T.@A2;6D6E+=.:KW>J[=6H7ENVF0C(CER+\U)X\$-0=6!H7WU)E065>BA731VX,AVEAX(EI'>Y1+*4 M>+WQ36>@VU8'!-MB`*`UT_$2!0&'*3G\[ZGQV#"6*O*FCNEUX::.%#"OFR"% MVV/A6M(![+%X/^H#U_0.+N'?I8BE[\!E8G;G'L[5#"0^RD!5@F@4/P%I=[8< M#-$&MB:#(3V6L.7)$@\]%J\Q4$WI./98P!\/KYVEX=GB!FP-=*L+P8$NYC#] M$`W1YQ$]3D*4#^/U,&JU[-UI=U^W` MU)<"EON:%'W=9%[/DG'P'@M8KNUW*WIWX)KO/`FTW;J8N54J#=(]3VS/&*CN MX?..I.IJS^6`$M9EH+S/$E91$P:YB'LLXH^F/C`M[>`BEL?T+2YCVQIX;A<\ MR'X$1M&##]@`9:T[L[5=ZE'9I;*:PQ$^)*F65'>:ZBY&%V2-*3FC)=62ZO=* M]5YM=5ECBIO"0]>YT-V!:77AB$,*MO:QM&Y*N?9.KIHV<&T9U^^?8&6:P7N3 M.*HQ973A_*;%`("L,76P)2FTQI1CR*O"/1:PM"1[+%Q#.@I]%N]'8Z#:AY>P MS"&0OD/?T^2]B1]VOZ+%[H/,HN%WT6\$=-/;Q^ MEN9GBUNP.7#U+NCH+F8R+2M-W8)9!IX>0*(8*DE,E<9EVS-;5IOJMX"[[SE+ MT?/:G=K`E9TQ^BQAN;C?K>AU8Z!UHGIQ3P*?6ZM-2<-U__._(ZDE4L!R;Y.B MKUN51M5ERG:/!2S7]KL5O:8.]"-(UNAG*'6UY)2T2O>_<^D#V^K"[)82YM5? MUL`TN]!T1$J8>X?2!H[:A="*%#%WQJ@[,'5Y9M]G&6NV-C#R\14O3@ M`_KA-GAE*3I%]M"'!2^.URJ5Y1V.\"%)M:2ZTU1W,;X@BT[)&2VIEE2_5ZKW M:JG+HE/<%!ZZ\(6M#FQ'1I#Z)UA-&Q@RI;*'@M75@67*@YO^"5:F&KPWB7OZ MP-:ZH*-;C`#(JE,'6Y(BBQ(-K$XT%)8"YO43I'#[*UQ+E1V1>RS>C]9`/0)7 M4*802-^A[ZD%=-4I:7>V'`S1!ZZLF=]G"3N&+/K08_&:`]N5`NZQ@!UY];7' MTM7=@=&)PX@NYC"A!Q_0#XQYJK(YJLP(D51+JM\KU?T((:N6((H\HC8'9B6(<4K`U\U3U@:G+&%'_!*MK4+!=N-0L!?O>SIJE MQ&O6"G(&AM:%S7>O$0"9N7JP12KT`-*3=F6O!2R%VU_AVK9,'NBQ>#]:`UL_ M?&ZRS%R5WD2_4@MD=]3]SW3-&WB&S%7MLX0'IBKMD1X+V(`"/KPY(@7%?/=O']0/R@B$X78)Q-X2Q6U=_H MH.VZA9U_V?SMPXJQ76,TAYSX*N\HGV)NAOP00HMZ,`1".` MO+1P/H9?_@]=-10?+O__L$T'R7T4IUFJ)"#T,S!6LAC/B3@,QGB*H&]D4Z!\ M]X,(*#'Q^M#,@=,EQI_<@2@":0J`,H%R"(/L31G/$^09HD^S:0(_0>.EP:OR M%.,<=+#,0<=L*-+/!Q!&.@-PUCV#\*W1M/N?_^.OG^?I\-'W9U]N1U,PGH?@ M:G)+9O<-F,4)&!M.%P^=`J@)MS^F$4]M@[X:Q`%&?@&^3&^7#3D.\%- M3_![%F"1U-#*N0&3OWVX&F7WJG:/6'H/N7QOX)^-#W_/U?_YU=G=/Z\OE&GV M%"K7/T^_79XI'X:?/_]IG'W^?'YWKOR_?]Q]_Z9HGU3E#NF!`#'(#S]_OOCQ M0?DPS;+9E\^?7UY>/KT8G^+D\?/=S>=7]"X-/9S_.,Q*3WX:9^,/]"Y3DTG* M4&G`'VILHHMH[4%KEUQ!>/IO*TJ(0X7E:WH$D)+]L($-9$/^!_#'-*LV*R\[ M5W2UT^>*%UB,S^_Y2Q+N.X?+%13=IP,C[+50=2,M!/]@TXJ"4C6Y6:W-7A6\ M0RO_6\7_\=H)VN+!!_0#1_."(W$F^R>+14.SDCS4W9?T6F7<>UR2^F&GP1]) MG*;XMT3YC/YPYB?)&[1/RG_[OWXX!^]SE1Y8/">CT?QICCVGLD!.GI![\6_L M5TBYR&5S)*\]&O$<\[)A#)M6>6FT)U<56NW21=+O?C2?^*,LC^:`T32"P!\# MD`[@5$J`,DOB\7R4I3B^@YQG)0PBD*ZSMA=Y`(=.HM:T@>4>O@K?4:JV3@O6 M&]A.%TZ4I%QK+UC;D:?]_1.L-S!TIP-R[6)BX5WBCP$Y[#OE-^>RMZMVX'Y:=V*`E_PY'=M@3\ MXQE6\E'R\9B&E7QLF8^-`M1\DCFRW?O01QFH_X(FSZCZ)UC-&YB.(07;.\'" M%>N8,EV@?X+57+ABNZ"*>^U`&=#B&<=SE+^W5TM+T+B2DY*3DI/OCI.T2E[\ M7J?8@U)]:9KYCFV-"]/TS>>7K[T M;)XDZ(]!.O+#?P(_@=#.?0B&Z?W#H>H-#96,L.E5R\'.X]'\:?&5:Y`$\?@K M_%O*-MI_Z62@C:_9-!("4V,<]/^JD1:O61^'@*C%._3_H6H,#6UUK)57K8]T M]S9C'$!3A_^U^FKT[/*-%U$69&]G\.^)'UY&8_#ZG^"-[=5H@3J>J3FY1"I? MM392_/041[<9G/:W4S\!Z=4\2^%Z0=?)5X8]]4,_&L$E=#6Y-]2368('5>9P MF>'/R=,?E#$8!4]PAO_MP^6/KQ_^;FJF[6BZLP)IRY@TOJ]!")(SR/3'.&'D MPS<_>03*R6@$0E3X`2YD_)(R@I6WTD/>@,<@184`LA_^$Z-8OU_<7)Y?GOQ0 M3B^O;L\N+WZ<72B7/\[*8ZZ^=K5V`@0;SZ,LO?;?D(;)%^T6_M^"&0)1XO_/ MV_,R\X<0E`5G`YP32_58/4PS*!KD`S45*J&X%@^49([T-ZK5>.>_@E008S1K MG3'5(S4&Q,8>3=.,!H"^!?X#*F(2"..0I9M.%:#UD1H#8IQ`NNYQ`BIN;9V# M60+?B6]JP9]#@'XXB<;E&US7":H6D[U=0X`9_.SB7_-@]B2`H8:CVFL$"$&V M;WK9Y&5X>Z?W*IM"I1X_P7=/091"TX\LGV]QFOX`V=4$KJ.F8O36M%B=T5N" MSB:1H>O8`L&/QWF9G&L_@'KJS)\%F1^6MO;&2EK539/2BCL'%0>247&K<"OQ M&H+\[WF:X8R\NWC#P]A,>O!3,$9"@A+"2^0&P#610C?G%B3/P0@0(_4&C.+' M"+\%7Q9F,F!V;)<.+8=V(1^00;?!*^DYC5M.+Z?!_7+@>S3R_65TGX]]_QW7 MO#AN'H9A_((F]]@(!,N,VZD=;6H^;1V1&]T=*H7'@<^B57<[\/CTF69;!^7=KGE(^TIUX$%? M<2'%\=DBVY;F.L,$:SD=3-ZWFBV,!AG\^&JJNBL/!,1]U@[9VFP!H-A\]0W59 MP0CR43PX+:L$4&W-LXW,&C(P--HRVC7TCS@:B:';<&VC2@\M1^`=GS$N:'NT M([QU_--Y$*)SH?0D&E\^S9+XF5Q>Q,72FC)#AZII%$G65$?;SV*4T6P MMH/CAJW;:T!V#BL4*9MKK9N&X1P8*:.RT2S/.!*D]SC&#':])B/0R&B7`3\$Y(/\*",,YVKJ29!U>$'"N$!C4'\*` MQT]/`9$R>@%$!B4##5'H#BNO:?`E"L*_? M/`=C$(T7SCOD0PC_&7/,GXOKV[44&?63X98$P3!P0ZBL,=UJL)JW5[!,T[ME MMOZ(K_V$Z+YF,QKCW#S3.,:IGLX[QB$AKI-Y-HV3X-\4PW>1L2'1RUG7WIL' M%(",*7(G'-EEFL[%\,O4=-A"0PX](Q!+9-F]%+(VJ M]]-I#Y4I%YSG=+9AK$V^3>/Q`>,]HM-4TS#:A<9W/./!K>8`59()"Y[I'G1QL&4L` M*,;PAT:=IS0")2[>[5C.3EB;8M^E[Y;2G,6=!6B.M@E;Y7@TNF42KPA#"6>G MKJ!9OI]Q9#YSP[9I-;!QX,)S+-FD:T%PSA1+F[)Y-HW%@6AC3N,-R%"'U/%] MD9[`>);.AY7.@3CUTV#4/(:B8U>_%)2H'*@5B:.>/:P3!ZS+J#)!(R@>7GQ.IKZ MT2.X\3-P%56'N448DY0/5F=X0<#YK$R#R@1J`/QI%L9O`-R0KMPM7$IS]55C M:N>(P@`R)NY:5(Y738!;+JV7+NN4TX&;'_.;E)=1'T/[--P7Y:SOOZ%RUO=P M)M[?XG+6]R>+>*L M\F,GM]7E:3OZ\7-`R/)TJ4S<-BDM/91'S7Y`"N]>0/B<6Z2-EZICFLSD[(;3 MA+0;*!K43")!97"*&BG-`_HZNZ'`B*D)D;CN"_QN4[IAA64UHPCL;$O,3-$UP]KRDI+S$S(6+RHEW'9-Z%*H[P MFN,39U)HNF$SVQ3MT-*FO:!I-KL#UPYY(HP!TU&9=T^A5#"FX[N&=A@NB[>Q M-1UJU\/2TNZ"L%QFMZ\=\H0L"%MC=M,KJ/@#&ENH>,M5=!ZDLS@-R#548>4' M5K>TK:/Q`N,+9U(WJ^H@`Q%(_!"5(1H_06:C6FWH=F^^$8LXXC14JC+&CC'Y M`?+FJ=BFH>T'(=\Q*=PGC`-S<->!OTZ9X?40QO'X)0C#QA:<>K M?\=4UUQ/,(9FUTPUG8HN\>)A-!ITP]6%CL"V1O"L5"^YR!MO0RRISI&(&NM`SAS;A MU0Q5;H5;=7H*)M`B+-7!_!Y$<1)D;[@.`$A1:<#5MZ#SR>SM.\BFZ.;2X@:: M@&FDFQ[E!>P1_W$PCCO_U70\_7VSCFL9ZZYC6>^;;]SYQA9=S^W`K&LCA]EU M-+."QAW)P2QXN`N_:50ZI3!$?!Z#2E_9:)]#.\L,NBH/HE6G_P?(2+4I.(%% M>0V:JMOT=-H]:ALXZUNZKJK3BO)`T)L9R-!KH+76?NE@/38S#\MN?I_(]JB< M_(-!;^A*N2YMC=:GXQGN5G'RAJ*+Z12,\64[,%HW=#IW6(GHC9(^,\@CS;?`/^Q1BC=4VE5OD_XRZ)H_!+0'(-> M#0H>)(`OJ;F M>MFE8+4-BWKCD.(@LC',MEU!$/^,DU_X/NL(I&+9Z.',["J,F\<4")(QZ437 M-JB/.B")UT3LX)*K5=PK$G/V0J/<,6@SE+SN$[VCMPR3+RBQOG0.P\N=V;/- M<'[SHWJE/BJ/HYU5.QF]M,XPK`E3NX=97CZ`%.,[>M,X'(,D)3&,QI2N%Q[> M-:0H@-R5:+D!BFI$Y9K4OKWKBHCX2RN:8U-E0'9A0#>I_70*53M:->/3MY\I M2DJ`!A<<&_H:)Z,,KB?TN(B+59IE6*OXV,<7@ILS$<&P/*=-V$2="6>W3A=? M81]>"&Q.;IM4=K)@U'F(6#"SH0=/=:)@'UX(;+[M7S>H`"8WZCB*B^^0/5E< MLHU.&?@;Q^*!Q&O=#:G;9T)!<0G3I`I8[H=-NV:8PR6[Q7S+/Q5RYNN95"KZ MVBAU0#0X/]4U<3#X:@AI&M7THQU6[#S7,ZED#E88RY,[(QYHVH:9(QPG?SL$4]T@4N$8:Q\7&*:Z00$(Q];P/,#SC`WKDQ@[HNVI96 M:=@QQ_'VA))_:1C[V3HX3II-V]T7MJ9)!ZZUKZUCIWFG4^&>%J$TW#KVM7$T M6!UT$*I-D/5-*Y6ZI-`FNJ8;AZW5%3=J@B&Z?Y-N4\9HU2"-<+#>B+2X<%04 M3,:IE'$"@L>(A)M';W>)'Z7^*&\+CW\+\;I<=DTFJ9J"BG33BZ0=I/MG![?] MKIM:/SG"&5ZV#+.?_.#=IH>:2U4FZB!+Q-6L'WI.FPNFNJ;\'IBQT=XL5>3) MNSVM`+DG2-C,J"[PCGZKF(VG(>$5H-JEDG<_,1NJS[T3RJ<$++N92CP>>>ZB MU+;LPU$JLCV+SDY'?44BM%V+J[(;J8*@MK\5MLW3G58,G;[(";;5D^PJ0XOU M2)0='/>9MKD7>'Q'EE5>ZAY9M\N)IJ/Z->!=^V\XR?]J4E5]7X1JA"I^-?B[ M?4AN>((:)O"@NXM/1O^:!^C*Y^K5&3$9QU8EP(V#-L'(=PJA"@5XC6*42?9V M'?H1RJI%.92S)SK8Q)LJ93K;P6X<70AJSG(UU-$Q-^@D;\W2?CO*QD.Q=Z1< M':J-II1KG1^W#RD&'GO'1>'P\F:0#69%@91!5#4'V\*6K8.UTE2RR1",?27A M$#,_&.>;MZ"$<5NGZE]5CM((".,E=H.Z<,`$)!X!,,9U$V[]$%Q-\D)_T,H6 MMNW2F42[!UT#.0DR04EB&I272G;6&E5T MHZJF>+C/L%6=:@>S9>#J_5]('5][K?'E]O'$8&.\@6EZSIIPFF,3<(E7MS6+ MUFV;1Q.!B]5;]-:5"2.N&S`"P;,/+7F1C2!-S5T58>4PC9`PLL:P+:\^DA3X MR0CU-3H'SR",,>O$Q6U,A[H.MW5`7FSDLRC=I!1U?[3I#WP,T[J"-JS41 M:Y8$HPR,JQMJ">SM2;L6[$.W!SD_*2S5R6+;QX^)%E8+X`@A'Y[]Q(HKC+C2 M&?(YF`2CH/&L-U5=H['N&E,<1K:I84+M1BN0NAB?030'V*4I'8"G?P;9%(MX MD9IV2S(;(;I;_PE<1!E]C;JE*R>6O:;!FT#>/_G<^99FI\FN7TO+II=;MPAN MEA1J>G8GY-W:W1E#[3P#^KW215[S,?2ND]SPDH1CV%U@0#L7@8:6ZG6;?.Z5 MWFVR:Z_S]FM,ZC^S-(TEPI^M`&KH7IS3>HHDQLC MUTF.I]M4*6#1JZ_!9J]IAMLV MK$A;]8S6T=775ZI+E3YI`U:SN66HAE9'IX(P1.4%HS$<_AM0E MI\W#<<'B[K!C4459!./BR_W2--J*V1.W=B43F-1U)&9<*#GUU$_!&%T'@I]C M'UK(Q0#:(JT\XF^&LE9&^C/(N+-=Q@N\]9ED2/,PSE)YT%Z/C<@@ZB?&\ M+*J2-TX`,76'ZCPI!MAAB!5YX9RJ8MEMMHS'N*>U']Y?^\$8LN'^S)\%&?R= MS2C03>K^7J?9P999F?H06[[(625T7 MKWK66532+"<8\10QA1TVT&0>*4V[%U4U0;:I'R=!3-&.#311&U9[-*%*"]6O M$;.$3,UR&&C9#$,<#0T6C:G9.L.RV0<5O,LDO^=U#"0T6!BFYE$U)-J@8NVI M4S\-1J(6A,JV(*I!B,+?:#&H+M-,:I<"_H6@43V7CTL`+!3HMMV4@N?@.?X" M'>]X'F7I\J8ERIFYA,9>X$?_B%-L]YW!W02ZWPE+#V;^3&P[M[4X<+5`4/,# M1+-0MXT)2I#I'*3$(8V3ZR2`*!=[?.,+YH;K."M`=XPG"!SC*;'I@17$;%BK_V MW]!RSZ=NT=WJ)!J3H.:=_PJ*[PB8C*@3CK<4=0,P+9#$?2C=-D%+K;SH?`U? ML5H-1TP?5$W=(ATF&$+)X&LW6-XO&M,01VDUR`9P4>A#2W,V+V>)Z!,B0YWE$^:EU/! M@:QUNFKD?U42IQ\A<34-^FJZU".FJZG0#$T,<5#%HZH2RU7Y,X-JD%B;)/3/ MM`/]_=KX9P%H]RM+`+X%OT`83.-XO,2'*SZ?@@A,@NP40#\84A0_1J@>X\]9 M'/T,,\B)#-R"+`L!1V"ZDJ%6,5N$("I1^-T?38,()&^+4E%PA_TZ3R`:B*.Q M_C<]K;1);A],`"I&U6];KLJ!JHB$X(E;\AN+.2PB`[QXUT9_9A<(X7AKZ`*1 MX$G==>@E?0WC%WS[:E?OX+.DY&G3'$.XX/42U!I#"T?,6+S+5&V[,>)K/\W. MYR`?GVPC7^/D!CP'X.5J4NQ]E]$8N?QS/PS?O@=1\#1_8MR_//4\1\@_5!EO M:>_`"?5W\=TT2,;7?B*V($ZUZ5.H@ZTPQ,+=KG6K89K[A]G4\%K8">(Q-[[( M5VTIMC<7N._V5<\&[1!`F\X'T]OW'&[D%+4X&SCML6J'V]T_S,::P=C__&TV M%]I3O]RWZ/8]&\3S5V@"$@>?L+V-98L"7'EA&.]"C/^'"35!F M-_S&=9SB]-/T._!3N`B8HS%__R,!<%TE2C;U(\52?U-"%'=Y4^*)\H`B+,H\ M#ZK`O\&OAK@!R'P61TJZB++D5'(CA=3^]?/K0Q+"'_X_4$L#!!0````(`*!+ MJD)7+9W,EPT``-6M```5`!P`=FEV;RTR,#$S,#,S,5]C86PN>&UL550)``,< M]HQ1'/:,475X"P`!!"4.```$.0$``.U=67/;.!)^WZK]#US-PV8>9%D^IC:I M>*=\IEQE1R[9V9FW*9B$)"04H`%(6=I?OPT>DB@")$@=A#Q;>8@LH9M?XVL` MC<;!S[_.QKXSQ5P01B]:W:/CEH.IRSQ"AQ>M4+21<`EI.2)`U$,^H_BB15GK MUW___6^?_]%NW\X"3#WL.;]?]1^<:^2[H8\"4.4\$/KC%0GL7'.,`BCQ1H*1 M\X*&0\R=U[G3[SLWC%+L^WB>/M_I'A_)?R=GQ^UV\H0KT.$Y\%OTA).C;OR+ MGZH'^%1Z>M$^[1S/AM:`.'.#A@?1ZA;CM3[K7^_@#_&G'@$T5?" MP!W`/_"1R\8=6:Q3K*FS*=#G`+Q'ZA>]06^">:175(.HT[%5<-=(C.Y\]K8! MMA45&T.[0KYTX.<1QD%%2&NBVX7RA#@8.\(!<9&_`:XU/1N#O*=3T,W#A`2-$AUC9V2(24#:/XP]K@N"V'PH<,GYA.WXRN2)S*QE3<)*&28V1C]C"Y#UY!`FDMN-CI^VDY5<_ M(NHYL;"C"C]V@ELWH\\B[G8EYD59^'S-X'%49I3@DX!.VXMR4TMU#ALX2X7. MAV\4A1Z!,C_'*1&!B89J/7K$?/3/S8Z(DESQK`>)NJA(^9CPDGS-+2G1$.([=L`W)+C4AI*K/`6JZ6KA4:([?`(24)!9#-PN<))Y$G-$;*%PCW M.?+!`R^],:%$!-*0:<'(5BK1"%FE3I:VF5+X"7'_LJ[]/&,?=`X!^2/B/_"* MD0J6B@K;35`1\H2;7ZSCIH\%AEH8R6$63['/)K+#UM-34MYNADK`6QL8?N'0 M?<<36U6_MOJKK0-.#JBUH_TU$T%O\(4Q3SPS7Q5QYTHT5ND*QT@K.P?2WK38 M,_*QZ$.#I"'^BE4NGBMA8XWG0%KKXK]%C\?>Y13:[!!_#<>OF/<&-\0/X=MH M:XKHA4&TE11:M(*0RAJL,5,'\=+['L:S%5-S330UYJWD+)/[H5QS]]?)ORLOT)MIU-]MP'U^S5=^\\>3CVBP7"6$1\JQ;WV27ES4 MWKBU&'=2Y=WCJG7^N;.VW+NG->"5G=-K2\"GM9:`I3XG4MCT$K!$`A,+^9_, M@DTA&@",3U`O,A7F1(LIPO?XIJ-QXQ&QJCV%Y8('!B[)B:5-\FFDIDI M\A=VZ4*G))?/UT_7:`DLD+&-PX)(89W#`JO*XR-K:(0*@+$AF$=3<;D+&[Z= M:-*%583?`[$%YNVBH6H&SVC?UR*_(`>"\EBGBJ!M3!58MQ@D#4U;L+2S31\: MSN+SL/F#4U-.2Y.030>\WY!A,HM`SUZ M0\2$"2)!]@;:B*FD_($1;&!1RJ.%R_(`YQ\LNIO284:G$`?)7:E/*H'W; M`:+UO.CZ)GFG!H#.G"IPT"F`5[85P9S#QH`F7ZT#S\^HZ>*X[>D MN+$6:TKQ(MK?DL'6QI>7KAN.)0/8BU.^^YR,$$Q^6F6-O@5O!>:ZE2%3H8 M.*S.<9]'$4]1NP8R%C,D@%Z M:[NTM9T\A0U(6=!B7G20[>W0M&NKZSGKO8,JC$[R11KSBFP5+CPA!]#:[C/* M!AG4N:9PPBDT:WSMV%1+?BU;@J'<_GG`VC6_QT36=DO('0)Z!%=;&,`]( M>=E\_/6!U'T,UMJ1)(YY"Q)\V=\MB\W7T%E;RRNK6XL)M+[."TLWS(`FJ5H( MV=YL3O:DHIX133D[N="`M38[LS@ZJDX69'^VL\JS&*U-TRR/ZQ9W0)IR=M:] M!JRU08WZPJC+X!IQ/H<@3;O'RDS.3I(,P5L[@/#.4+WA"3P$0Z(BQ;KG\OS=-TZY^F<#QFM/R^,W(DY M:6R]>O(QP7]R?"I?+4V$ZS,1<@Q_9$KO"5;ZZNTLN/-"<,Z'6&I_E;=X77P6 MYB\E,!.Q1FXSKS,U%+2?U7M*QJMF)53?^NHZ\M9K3T482_[_- M1O=V&X.*+KC"IFMW_U?CL'TUT4.@KII%AQ&;%-ERQS@@I7%"QYV_<$1%PLSB M36CU>#?6W.S[JBHXO:E_&%MN=J'TP?D/Q;\^GC)_VE_`SX]JH M.R8U$M%!0!==&2SN:739I?J8:1K8G5<-[**X+GZ`0ZBS^HA_.O%#,B'>3G,M M\@6$0EZ\!>$W#3*W+"X35MWU9$LD)>W(RNT2Z#/X'AD05VY?B@_#1>?L?>(J MI89?@']%WQJ^A64!;XM'Q93R4KG!/H86,-;5^MFY"I,59 MJ'$0!:^*%3D93;M-SJFO3UWB/L^GYE(1)WOZKP%/T7G,666/<3ZDGW;<1`OM MT:5QJUNSE]1NH2W:9&]U8YI,`.]KK\2>3=(@MNXM9IJ*7MW4T=@UK[TIYE3J M[^-)R-T1$OARR'&<[RGVD!KRAT-,#>/214V;`TJ#SNX%M(?Y14[H\W)!EVFG MYR0Z=]R5&\0TV@Z];FBSTK%;8IN6O[,0P``!*[```5`!P`=FEV;RTR,#$S,#,S,5]D968N>&UL550) M``,<]HQ1'/:,475X"P`!!"4.```$.0$``.U=7W/B.!)_OZK[#CKVX68>""&9 MV;O);6Z+(9E=ZIA)BC`W^[8E;`':$1(KV22Y3W^2,'\,EK$=@P1Q354F`:GU M:ZF[U>INRS_]_#0A8(:XP(Q>UYIGYS6`J,=\3$?7M5#4H?`PKOW\[[_^Y:>_ MU>N_?>QU@<^\<()H`#R.8(!\,'@&O1ZX890B0M`SZ,/1"/$%5=`\/U/_+MZ= M_PNTV?29X]$X`&_:;V.]ZO5HC(]02)JRGQ[LXJPY_X9@^OU*_1C([X%$3<75 MTX`3/[BNC8-@>M5HJ#_/&!\U+L[/WS?F7]8635779SQTO=MOGAPX>& M_G;95."DAI)HL_';Y^Z#-T836,=4!)!Z*.H5Z[$.Y+*Q`+V@OX7$V%S@*Z%' MZS(/!GJ%=G8#QA;JK_JB65U]5&]>U"^;9T_"K\DI!F`^R9P1U$-#H"?E*GB> MHNN:P),I49#T9V..AM>U&9XQ2:9Y>7XY)_+#0R#E08G&W;`]AG2$1(<^C"%' M8T9\*0VW?X8X>*X!-<+77F?)S01Q[&-(!YA)<9/RA\X\-FFH9HVL-!OE<(!' M%`^Q!VG0\CP6TD`JPCTC6,(2-RB`F(B<^#-1+`=]A\[D1#%>%&M2_W*0?89_ M,-X.1<#D^*)%_0H[F,Y76K?J8%HH'7P M2RJ8!@W9M!&U:202V#?JY5!UGTT@S@EYN_(4$FW"?RZD&!P@X:88F4JP)LNI@ATY`XJ0,!6;=YJ MIVK!C[_L()M_C_$DC0RB/O(77*FA2]VWH\%PH.B>-]^?@SI8]I6_MYDACV>_MW-%9,$Z8%^.6*#^+ M\<0EU`LQA&*@5T.ZQB,(IW(MFQ<-1`*Q^$19U8OZ>3-RK'Z(/OY]";@/!RLA M(7"`B':T$QLUK*.=SV";3::,RC]%ZPF+7>"3^\1Y68EYDO*]&"`2]8+6 M>TYCR-G$/,'1P"PS%XQ+R9('I:7J-1(T:*64-]J(@,_:B`A0:=VIR?$!>=F` MAGJ$.E M]4/IJY*]_SYWJ6V'/76+2C-9ZSN60=3RO%B'5.:LZ9V5"J\[I^IB^"_%: MPWWJG8XNI&Y/6X@33U'1!*_,WCSN<>41)F7MNA;P$*T^9#20BG!+=-?KFIC' M/C,J88=*G<8Z*0.&C(-5Z.,*@`C8U3;\2D./5^8/BEJZ);$5DSL&"7V=S>%: M[8*`XT$8*(GOLR^,*G&6$B"AC#I2L#D2@9'38TVL M(;W!,RS5R!=KWF8;BK$!M;FY74FYS)5`M.IA-SD6FX"487%W?"KW+/,5C0?$8OQEC]"$2A[+_K, M<(S2J%7]@J^<=[D;ZHQH#TF;*>2N]H#X#'MHSF$/>6PTW\RU3!M#-OL>UMJ, MWG,VQ$&7"9-LK#>PAM)T%E.P/C&.\(BV0\ZE4_7BM4B M?D'2S^K#)P/'^QK,\ADXJU=>CIOA3%0F(]LQS\.9"$PV\&8'Q)D`3`[AR^=N M;$9ACI/#5-\B8O']*;"8X$Q$[/UX).SMWQ>()N0?1S(AZPY"!/V?1P)]7SM] M-`T?LE8`+)(^*C2LBIZJ*H"J"L"E*H"]Y3@7-7Z'3'(6RM-TK=7(9:H-CVOI MC^<70%D5H2+H(4=*95=DP(H.6!`";R)2111PNU!8??*[JA2?&\:^[)N4:C$W MLZ8Z<30INI_4T&KYVJXY7]>4)/"N5ZVYKP?.2:`UU&UIN4>,X_]I#RFU[B9+ M1[MAIQ7"])(H4V/[Y4)FD3(;A>25<":JDUW>MOS]A"4JQ44X3"F'^V;0#7<@ M$XJMPZ$92==23446U$K$S9-GO:Y"0;LRL%`IS`%%M1PT*@TPE'RSUD`$''J; M!0N[FY>'ZFZ&.%7/BO?0-.3>&`K4&G&D95BT@C;D_%FN4U)NKT!_BZ79`O8>`#"76%@NITB>M'3YRMG7DC^5 M:WO)IRW6DVA9>2NB)-83:WF9B^4#[67+BL#.H#V;*3(7`^[N.R)5`.,@`0PK MT?3]Q0".*YZ>='_)IM)=;BK=6J=]>?H1^=1S<;R-S9(Q/_2".Q[EL5-4/+FI M&W'RI!G?R&LG8'<\3&Y5O)T4K\,CGU_)HP&)U-QK2OL2#^Z$A!,\0M+)HM*_ M#&V>7=U-"+QJ?V;W^%N'2P.&KNWPO@EO++8?GS!W`ON;X%^[U+]8Z@Y\\%5P MGK^@P!#13V]J'WD//GZ61U6.(1&Z"+.'A#3[*"WPL*NC?:Z^,?Z]0^56)G>O M?&RE];3/UR=I#<08^;\PYN?C*ZVG?;XDH`QZ8S_RFK;3Y-$0=^+[N3A*4PYW MHOJY6$K3"WB[DT=>[>I8YH8 M6%(#D/H@H@?6"#J@?^IE`7Y(T-TPPM=#4_6DK7J:=HGSXW/T9>J5144HV;_7 MZ&,HI,@)$>'*],1-I@KH!E) M0B.+1V9YHHSBD+<$3S#-4F:1VL=^/BB3ZL<,?%QWG$F>).K],@R]0\^.A(L4 MO;0>ULC&08(^6X]>[$2>49F/YV;5U^KFO-8CBQGC5E@KV5/:T=7.=:TYN(IM M8$76SGK2,D)_E87KRGZ3'W!"0:+NL)[Y=RM;(#[ES\6)"5 M;.;.G0L@"[*YL(R;%S'Q4RUM6+ZR>TO[FB]5/Q#1 MKN*&)V=^JE*'8RAU.&W=KK;8JO3AA$L?#`CZB"K!1>@3]#"1YVHS#F/3JGBA M*EZHBA?<"D89D!MU^!1K%D[;7WFM9Y&JAJ&J8:CLR;'KU4M\U@PK%DUG6CU# M$2KE\?`E5/ONW5"CD*(S?R?="E`2XMU]2CPKZ23;-^RCZ)8^T4,>PC-E06(S M=R_]`#EK<)1X348A,N5QL3VH2C9V`DBD,?B5"?VVJZ4,)#&0ET)YV% M!(D^ZX\Q]^\AWZKVR-*A/&2K-R5)'6FSK5<^FQJYX1EGWF,SZIQK9Y9\_!52 M4-<.._E8SJO21YN1SV(5CC9';S(RF]GXHTYBG[;'647Q^>YC250I%F3 MW%0EX75M.OAU/89^6)CLAV^[PN\+Y!4Y0Z@Y;B%*9<2D:#J$7Z+>& M]Y$WIHRP$59O#>=H[=J;-B)$[7HIV>?"I$K,#'/HHPGDWT47>^H5R6J\>^DP MI-YWG*57B9&(R-WMRH.Y=J3#Z90\KU[J8L:9M:?]W'9!% MDY!(E\QO350B9/[NLOP\&@FY[=5EW@UV+^^Q.+)EL&Q<[9R.K9TKJ%_I3E0% M[\H.WEE)HKD2GS&I=O2Y^C&``LE/_@]02P,$%`````@`H$NJ0G56@HP6-P`` M<<4"`!4`'`!V:79O+3(P,3,P,S,Q7VQA8BYX;6Q55`D``QSVC%$<]HQ1=7@+ M``$$)0X```0Y`0``W7UY;^M&LN__#WC?H=^Y%Y@30#Y+DED2S-P+V99/A+$M M/TDG,X/@84"3+9D)16I(RK;FT[_>N$AD+UR:15\$P;&MKN*OJ*KJK98___?K M+D#/.$[\*/S+N\\?/KU#.'0CSP^W?WEW2"ZTG3_X\>/+R\O'UX?X^!#%&\_?OOITW[/[%,R-/%_3!C];>0Z*7N5 M6EQ(.H+^=I$-NZ!_NOC\[<5WGS^\)MX[\@X0^G,'BTV?Q7O^#_.F?UY%[V.$P71.V&353_^ MF,.A(Z;Q*28G=C,.Y$>-B&+$1S/;Y\-]B+<#L:U2BL_8]GD,Z_R+SSQ$=,-0WF:G/`X[]R)N%WC7Q M,`JS/!L'9Y^U@,\-58G6NL6>0Y2:+A^(R$A$AP[]W=_XB>L$_\!.?$/^DBB^ M_M`%:94"_A01,F4+X9+Z2KP7E0X?7`!WL3`E,,5O3`P70,&]OS1;A>% MJS1R?UL].>05+`XI.Y3TP[I=O@D1V)Q@(,K9!-%`#MNSA1J\;.I@5(B131`G M1"7*-KKT[#]'5%^^^_2=T!;ZEWPU.PT]_O!YN(GB'3N5G3[2E8N;GDG7@&Y8 MG6DL$%4;8Z)_!H_!(-K3$)%\TT&4!0F-*E&C7S+Z_W>N1[V(Y(G'LX?9%`US MT?R"^D-7)[MQDDEH M1P]K,(;@,^]JB-J:2Y7#K*R[(K+H#NF%&/DIB0+?8U=K.6F"H@U:['',U"91 MF,1P&O001QL_O8V2\\.:N@$P>E*%F*F&'%MG;7C&\6.4X%N)4IQ@.M>#^]D: MS:;+^_G]EY459Y=&J1.,%!J.V[XUG"*R4PG)2J-R2F75P+6HN`=`[^F0;R;T MU^!`%T3H(8K9W#9-T]A_/*3.8X!1&J%[HM01V8='04"'S4/R5G"20L\3:^=U M]KJG'NH2AYC(K)PG:D9#SA-2\*?SA!:U;<\@1WNN6O/[J\7=#*VG?T`RBV`#$5B+'HO1G\#K=74*F^(PI`Y-_7#`S&X8HJ]Q&25AG,Y M<7+GAU',%G_<),EJ\)3+[%\'\O$=3I\B\LDS&<)F;J6E#(0`TOH&?%1#*R_1'!@)Q MSHBS1B7>$U2X1TQ^F[V217T4DQ6"$Y,],%G[DS]>'7:'@#!\)HPV&^SRS<#5 M$T&$$[*;1%/7C0[T\619$?NAZ^\#RFQT2XE%^H1C@BKB+RC<#BC4WEC M;1].T94S91/-65-&*&+ZXPN5P1*5L:KS34"/5-&+Z8UC*LVWU_ZS[^'0DZB\ M$2744M98J&()VE@:^QM,$RFJJQT^2EC&P.N\=H@S*F$7DWSUPP[B,]*Q+H4T MA_&FQ&-<&LF.ZMO)!+M44ISG+]8_S9;9]NC][.\/L_O5;-BII#UV_3)J%/E^+LJ(HN7Y8G!F4:SQ#G`^SY70]O_\B#')8 M,VSX*D_.%D9@7,+DM:95C`,VK'/`%;.2(1U(54OX)-N07!?$%F38.RT3H(6Z MSB00A]/4+S@D8`*R(IQZ.S]DP4PO:TH4=_KDB" M@JW*G1.:076^&_!3FLPDX"QBA=F)+Y'FSHE_PR5;EAB#B@#&#O0B9"9@CMVV M]BLQG^N/&,ST9Y<-'U3G6\/-A\-K^A(GF&C5$ST.P,\XB/9TTZ]6=@T-C+X; M"9*I?",);&N]#OFY)F7CF2IY!<6@NM\)=(D"W@*^Q&2?P,.09"N=\@B@54T5 M9+Z"D:.SNQX_Q529WI>+U8K&UMS,U\.N1-2PZ*>(?PRGLHJM$!B]6:[2X0:OI[<`Q%@;8R`@:B\#&(#H( M3BEG(O[S`<YPF9(+:MK#*DYVIQ.5W-K_)88?0P M6Z*KQ=W=XAZM?IHNASU^,\6/0ZC/P M,KV6H!Y:LPNTE82>^>W7]>QZI-HMQUVGWV(TG(;_#?O;)X)@2KX>9XOO#[M' M'"\VE<1#E2]OR`/&&EH)FME()PEM6TY3R2JEIWZ>+:=?9NC^Z]TEL22RT"D; MTPHMOJY7Z^G]-;V]N4!L9AG4PKK*E]$CP0!Q#G355$V3!9]R:J45;J(B\M3[ M]<"C+)J8I@FW$1FIN?!*:."'YR)3\/4 M]RA$_QFOL'N(_=3'R>R5)J9ACT?3[_8'G@V]V)RO,*8[&FHN,?B>>,.8?Z\O M)J_W:..-V'8-?;V)ZG$!JQ*1T$$HVO,4"7JB2@/S8M^E5I-PJZ%_/81^.NS5 MMRW!RWQ1P1AEG+,4DIPW71[4K=CY$R!/_O+J(%D,9;'WP&Y`_I$?!YJ00IT1 MFHM5'!PVE\?^::*1'-4][<_SZ]G]]0I=SZYNR>1\#;NK;2G&:1&:G')RLN45 MY("7\TZ`DR5^QN$!WV/93%H9!70-7P\VOWM7H[2M[E5T=34+[!V<*PL6&(## M*4KH*+*Q73_YL7>Q=^*T4G?+;A"`%J7X<(+NJ^E?@.&(NA!Y^?B1A"=*`^%- MD=NV+A5B>82M"'4?=E/7"&HE='$4P>R2MV)"HN).`/41K)V/!8%/RF(B_$M=A<.LY` MC'QQUP"_O?6)&G"K,FJ4$6*<1N'Y*9QIZ-%_:)V(9[(B(T"GZ943QT>B_3\[ MP4$6RVA("[2K;B)8OJUN(Y'U?;6A)!5UI)K&*C\65,,G2;5%S[)1K,#=LZX" MQ"KCU-HK+U$A)T67>.N']#R->@#>U<"B:+/0&THP6IW;KDC28YJNDK`?2J03 M*D]&C1CYV-PR?\WST(VQD]##*/9O(^\L8S$F)ZT64^VKS>2#<'E2J225&]G' MM,!2G>V-P-2,Y5%8G&CPDDO[/F,#F'O*JUPM-K-7EQ6Y6I+5VR*L?P<2TVO& M`BA$KH68>=Q..'3NC2*`DW]9_9A:;$&)LP`*IMU5C$O-A5:]GL MSH"-)*J;_URJ?P>ZE=Y$,=ID=,C)"8GOQTR>4DL\=%KJ*8NQB M_SD+>7V*`@_'2:8'U$.1L7Y\J@LB1M@[N/Q7/V0<>3NMWR59Q=Z4UE`GGS@I M/#O6898IO*.!H M&_K_)A]$9\^E^ASC]!"'1`#^O5>?QAXF8U_F3J02NRPG(/)G-Y8?:&P8>4,! M^Y40[(DJL,/_].RMDX^B..6G".3C@8-B#C-4M2G M9*6E(P+J,64D2MYWJI$,[5W`#]P%A'A+S5"VCM)BKX0*9\/0WO&'O6YJC#4C MH,ZV%`U<#A.&-X!U-'7_=?!IIXJ4@/-.JOLG3`:I@M-_(K7.\1B@RNV:O0W'B^6 M;=G$)MD[8+9Q)G^-0HR.V(G1^RAFOSP>R#89)V2K>70#_`UUC7Q/[>3KCKUS MY+^PO?`+IMFVL;\E.\`@.#+FC_@8T06*CCD[M6DD!5_SE$Y3V;J!,0I\Y]$/ M>.9K&*5\Z`O=J'N8;$^+C2O95T=AM#NVVI]*7!^/'IB'HE=:\L#?$?DU/F`O MSQO)>L*Q?FQB3)U:=&('X"9[$#]WGAUX@;C4SGBK\53<%(BZNH MUO?:%"[CB00!$ER+S"EJUN4.AME(&%]M\UW$-&N?>;[H,?"WHK\C<;Y.X31+ M1X]L%F,>G:[Q$C]+ZM]ANJ0-/3)F@G9$;6/?"9()2@[[?>"+-YK@^-EWR2^' MI'"*9/TK#D#Y&(=\'X3AEI5>+%--6GGLK-4`/4RE.NT1L5+FIH^$$SWLF6AF M@]J9C"#D5VW9LI?./F3I2UP\FQT.Z5,DBB'0>^^3(UPR';$#4W'L6F#/#V"S MGM\V)XIE/KG2>^N0L#D2#7H@:,@[D33'Z,)H!)-#(Y&ETX(1%Y#+K0Y(#::" M@<][+$J4^_^"'G$$I4J:^W("SZR:8J.<[QGA[@\-J7P M"9+\D,^J#.0C>Q!VZ4;#=TO7TC38\9`>XFQ"@[PENZ:7??2]5Q6_?@C,P64= MS.QH4H7/IJ.O/KMZEU7Z>%PGC`V``Q:2VU'[_+>HA65X?:4C`BK]9B1*7M.M MD0RVE5R+O5)>H$1P>FME<^FBK)7330:Q=1&!LT,(([/;SM_%B"[.TG^X@?42XVRM6;A@:HN92)('F[J282V`Z. MT"$_UZCWE.`;%-`>4&2]X!5$;*_R$OMD?W^!O.B%+28V_BO;?N<7<&#Q2$T% MI>-%!V0J:(F(R@6],C+/U-!4B&K#:.P91+)J4MUEM3TKM9*QTYFG1EWT=]6/7]A\+=$PRT.O,#UH&?H_6CVKLO[^*Y4;A!<\1H4^B MRV=><)[,K_38/;M`_7'88Y+AWT/ID1,D'HK84R?T.CI_,!*E?^B"72Q`R,=O MT?>99W"W6Z4H&8UJE6(@=V=D5FJ6D:=I=[,[Z?W5^.SU&92M:C',PI++54COLE2 M=1_$R81Y-6@%*7A5:*U8-=6AC>6Q=RUA)H!AM>A+)V#1(ZLG3$_.QJ!X_,A+ MM^T\&P2T2:R%FF_IE!BM;\#.L56V":O5;."&A'I,_`!W/&IXQ0,=C;2Q,A92 M*27`3W53@W@8%:TBK?BNK\OE['Z-P#16#Y&/FR`Q MT\TAJ(:-"L0RS6[&`TCCVPB:6T(7":U;2$/)*FJ9T?-@3R<+4HR M%JB&C`IX7B[&!+%MLY$AK994Y"EFN)QSS".9@#+NVJ`7`T?@[;.PQ+7SRC=H MVH68D@(V_E4AQ'GLJP%ZVRJO1CW>F->&>&F@:[;W'\<*Y^3$PN2\:A3G5,KS MJ6'K;9_CJEU(0/IC'<"SLR@X5;PETY=$`_E',(I7AI7I6QT>VRY2X#C_^NB? M!]6G!CB&TYW+@Q_0;&=6PF1'J]?S$L%?XBB1A>QK:&"TS4B03`T;26!;/W7( MSQ4F'\^6K7Z)8E!U[@:[3#%!C`:P+V,4)FG,*^',PX--]V+\L(T3.T'.QH,KO;3"J$KO=410)Q0FHA1' M%4UDL+L(UB*O),$>'M/!3]@:HSRK/GM:?!9<\Z>N>]@=`AJ84RY[07X.,`OO M";UR$GW3JM#]L0?:,/;\>O*]IJ7W8GN*ZO%]5-;^9"+XD5X79P]`7KF`##4; MI\1ZV.VO/;%+K%&9]P3EW)GL9?X3"R6M+4^D\KLO-JK]%>* M:PW;:Z`#_DI=+>:!T?N<%F7$@!59V$L68D6AJ[RMDHR%,0XE\,P:C!#;5G\9 MTGI]![C':@8PU^5\*/0=JU9QQZ*S.G6UKJD&]ZU*#>!7KF`E?0P0CD\[E3H) MJXGU^@>3?2+5-IOU0?7F4`=KL9[>PN7`2)4>,+Z@:$1"-JFL:*1HLDMWG^E1 MD[5E3@X4I]!0O#R6H:5_0[/]^G:__,6S,1`=92JVALI.2]#B*C+$2-+/$1Q4!N-%H4B#-L0]H&.;) MD"63@-)\/=C2X)'E1IZV3=*$2TH&@UV#*:"7+K4,,`]P156/59K2M+?85$NZ MP&F,4HP<08RE:/A5M4JY+LO&@ZFS6H"21ILA'T"II8@EARNBEQRVV3I(H=W& M<+.F=W5^&T['9[M]$!TQ7F)V-6NLZP9T,#IO+%"F^XTEL6T#)A+(E`L+VI/2 M_N279.!CG38R9#07,2<:F:48F\9X;$&O_`-HN_)$QD@Q3K-"(%JD&D,=E\J6 M$J]*P+1GZWHR\&P]I3@U*7M&H_G]U>)NAM;3OP^\ M)VT#NIS!=V(18SC";WR6.;[32_/SRO&<4#8ZQP,_@VR&MC3X=]F9XS1-8__Q MD+)NIVE$MK6C.:!YB(6!,N`_TT:>$M6O'0E6D4`&NE2/0(?6MI;7HZS)YA<> M,J'#)BB,:.]6WE-U@CY//GWZ1/]'"6U_E63MK?^-/3HTQ,A/$K+:'[I202/) M5ERRG[E(\UK`0V9[[791J-7WZC"HO*YZN$4REQJG;36OP5?-@:)#A`:?:_@? ME2K^_>?)]W_X?O*GW_^17>*07[_]T_>3[__T^VPP5_\)(C_O,2WMBX/CP.E@ MIO*/RPRFGL>*V3K!@^-[\_#*V?MD;U421W:T:4`(U4S$5*2B'4A36:R?>IK( M4&U%D1&Q?M47M'4\IQNX"4IXL-V>;(;P2:<0'/_FHB;$V25QLI![A3:"B=*G=)E(PJ\Q"5=:`RM7H0 MBE^EG/`X[5[#XYRC#=W20Y;]3!T_Q-Y,M!LZ25?;^*ZT_:H)(51!4%.1BNJ@ M366Q;6!&,E0+6'*BO'?4P&4VNT#.J-#[TZQ&1@@8^5\]M9B'(C'A@6951F'Y M5&(=T>.X*$S)FR)0MO,PQ>0=FQ^#M6,^EB.S+J]&?KS6QSNQ>^72VYNHOZ9A M6[3\,`RS!U@Q[3V._>Y*I[I1V@G+F2'"O'-R>/@!E3QC+\>V*'8E,\^,3HY/<*M$8#G5EHM2? M[^ID&/:HMP:[]M2W*#;"+\XU.(T:"K%#W*^:V@02@KP4U^=*31`/^!9 ML($296E5`LQ5(5]1A$F4EM#0&,K&IH1U960V4@C"6S; MAPYY)25B_=-L"9''W!BHI.Y$1\5_]I\CJL[???I.*#/]RS_O'/?)#W%\+`PS M]&X.<>BGA_@\%L2(8EA%;B`$56.#X?\,'@>M&60,J:(I.=&D*-C&G.4F(QQ, MT7L0HN3BJ0PW5F7P(O=`'\620'J3YQ'XSS1@)ZMT691^0@?>K9M6Z/-$Q63RHTL;R*61^"M&VRCR M^)HRP?&S[XH%9@T_EVW3@F/..-IL\O%DVTE>Y`W5V^X!&$K'C/TP8);\1 M1^0^.7Z<3(JQ:.._TG>1?`"\U?&WH4]DH&L+GB3)SD(#WR7K[#5^32\#>>". M*3'0K4PCT:AO:T8YM)MK@ZYZ4%T0HX(:9>2#N;LAA$&_4`:(<0!RN-GA6)S2<6YH'FZB M>#=LT?'N$F7H<](16A59@;.N-XM-B^0S(UJHH)H&@A4Q,RTDLG9P82I"38L7 MC]:;\!!M]D)6,QZ+`'$&]9J1")5BCP5D^HDB?D M9>-9=LRP*?/F4/.AIWDOY#R1&2-^M:1),.'V>&C0Z;`JU*MF24] MI$W\%*_X.=T#\T=+[$;;D'%1I5_:?RQ4CMHPK[/(#SBST('@*N"8LL!ZI;4NM0R@+I.,1=/7+.*M&U00D%[WW`2Q-4610:S<1YUI!?J%#QV#?[DE:\HY M^5'K5$H#@3U)!7+%?4BQVO<997"*^84.0VP+:IK)EK!8V:,N`,^8&NSH MNHEPI0/M-E(-<,QM*$WMO5+-E\&:X;1N$`F\U_)F="9"Q`\<5M<(X.K5^QOQR=DT>I=C0 MU@V$2TJHAUPHL0ZK19VH`5<7L,\'(3JJP[Y4DI\J*=ZI=EV-*`'R59L)E>>M MFI&!Y*\V@58[M*P?<*F-4XB`*#T2KU&T(A$B2-Z`?#N`* M#.#G]J\8"V+T6CRU-B).,*,-B'PUI]P'C;")A;8;V]8C M-?[_24)J743/PIY/_3YH+8@\=_@>ZTHQU0\%3DRO@5W>!>KPVC_&J,4YAH3S M%O".O&O#&-(,ZXK-*I,.503CJ55KYA;,T)9/?8$6VU%+3SBAX% M0W:\R#DB^JK1(>.)4C)LGW%%NX+ML-M*&])G#-'R3/J<)^LJGG-%=Y:EU^XW MQZ8#?1YN?0W]E"["G!0GU[ZS#:,D]=WZM!L3`@#79"1"[GZ4HT%W=&/U+:/WMI+*ZL*Z@/4-.U9$L&)QI)4:YV6N$W0 MXS$?T35:51;LT$@L9=A#2TX0`1"=A"Y"(5JQ@0F*Z`!U5*9H01I38-Z&N"D9)4@E?QD$PGL*9X&LJ*\04:1*1)\>0.%[=SJ,MN- M2,?1[D$E5JY=+>2QIV1F`N@;(917(UVSYB4;@@592H;^]HFB)?(_.0F>;F., MN5&D6:^PNJ*_+>@!%O]M!,R7_$V(01;ZS0%6.SEF+.@B4/!`3LYDV*5^K_(4 M/%#!A/67S3K@U=:O'69);_^;HY*ZF:3/E`_@*K[2JET9/"H=#5ZV5Q4V:HC: M]B&<'*VD1BYXM&ACQ"=QHO"=));X&8<'7"J-;5:TP(`.*BS44*`B&K2A)+:- MP$2":N@AHRF7.&?AAR(+A84T8?^9;A\'CJ?L19;>*B$H9X>\VL#H+#SM]BLJ\*DS1F4!4! M-,KA$+JHAU^HI7PL3&:U#D]5!W(*Y!#/AX*O-[^>O@7`S<$#;QV^ MB$6O$<5!:/U0J(0R.>PBE4R/U]K"00*PFG_%AF7-1$5[=NC33;K4]WD;&YI" M$K$47AS2_%W%KE%*`;=SU`A1;EFK&`[5JE8+J;I'6]S=S==WL_OU"DWOK]'5 MXGX]O_\RN[^:SU:#-Z9M@;^@0-.0]0%!W*1>@;`G2 MP8.MQ0V1R+WI],2;PE<]YM<+2ITY&P-Z_R/7C9,!@^M#S=.E5SGPW[HX!TAH M/M,Z=L+$<5G"T=_\](DU?%CL<>Q0_Y9=:RXV*V>'9ZQREOK=Q3K=^DJ7FD(@#K@J41H=3VRA"[M0V_$FS3BF!C*#MT'DJC41_Y M\'&$,LE4QQ2W-<51`#U7FSOGURA&5X-8E..)$65S!L/E&?8@D:^>-IC%9L6YY^QT:"ET:]^`P?9/%-RC^`[_U4*4A MM60$<-/72>3\#K`5%Y#;P0Y(JVTJ[]?SB^OY[=?U_.<96LVNOB[GZ_EL]>.P M-X:]BE3BA9*<&<*"&R\74^('GH0$*OT82K9>^XD;1+1,CVGEUCH*X`*N(SJO,) MO<":XPES28%.)Y02&A].C.%0HI$D;)S(T$"!\A,KP^U1GW`EPYYM(OYXNPFBI?XV<]R$H9D*X.18"GV,ZRE[#*7/,\:+C-&@C/02M'*F_#(FW@4;V)?O`F- M#J`=YVRGRRX-AU,F(5>&@7;5K<"MZ::;CQD^&[D6@+[+.G12Q@RS[4V-%&NE&!3+0!@\D[X%QM)(*=Y.[1Q^PX'_%$4>6>"XU/2V M>+$IFCQ=8C_<%HV>ONZC\&N0^CLGQ2N MHC?D-4T7,MYT,2R8TU5P6K0%(__2:Y`8.P'K#';8T_.(G//0#3`&>1D/)R^C MU"D.L0>4V\711Z#L&6AE][T8=-L8B;+D[X>IRR%[/X7>]+ETG>YH(@!/)%IL MKL69:E%A1'I_9D@($8#;1*0BX-:$"B;`UAQ9-:JH1$OUSXYFPB6WWNV MD M)F1-KRB`IR4$J^]D*%*I.%Y#66S;CI$,-16?&!%/6J)54-BM%QL^<)A,9_0K M@;X@1--:03HL)__JLVI:2TPVN\IBK9*!`,M&)>1\J5@["F1YJ$!240`ZEGG. M6(P&JL?:&#,ML+8@0GW^=:L[]*LO:WZ6U?WQ"9] M89,!M_@HLLT7\=8)Q9'P21H(69`\$)39 MNF6QN?%#)W1])\C;&NKJL?7$&RC.H\\7DX>%V'@C]D(S>GH%YZ9UZ21^PO>) M!9.W;PU%M0G=66;_CWF#-J)X7;V8B\%[LCU-6W@_1K8T;`"7?2'+CYBJ])A\+$C,KAIX*6BW?N#04;LJ M%#5AK]EP<1H)7@RKO0#\7!BTGM4I=/-)SX@2JKZ5L5!%G:O&TMB>;"W0XN]/UP;W6I?]5QL'UQ*X#K M>N/>PF7\U2-0%P:]'4.J7\_`.Z@GJ^.?E_%GWP2G='VC@S&+# MX)`=(;^%*T2L>P=Z&@"'8RI([EYT!"#.Q`Q4M1D<(Z.K+3=3J&$]0C?BL:-OTM02@EIA;3T*)H[IA%R'CGQ+\EM[Y+CQ(I^@IF%`!N"1S87+OHRTX,Y#MZD`=EE,PC/`PACM8=]"%6W;?4IX5G&Z9;LA-BYR6'_3XX3KZ!L<1M0:J9)":-'3LX`R/+[D8M1,\/G]&@Z MD%Q:%V#]>P.\9+[Q0S_%M_XS+>IP&O/R)8X26<*VG@SF&ME4G.S>N*D<-GV$ M&9Z*@K&_HRLGCH]TB5E;1]WJ'7<+S)SD@M&@2M34!#&Z41K%U"7.XA#0._AR MU:+F9B)E-#K#T8AL8$J&L@(:EUS&FM:%V4A4'CH6DS.71&>$II+V&)EN<#>O M)1E!G+KNUETS'F1Q:H3)(.(5_N;\S4G2."[?ID1#ANQ[>"-W9)=''@=`XS&G MK[YL)=J8"U0H?RMAB[#^3E):FXB:BU75THS#15`_$Z''H[BZ9GR([A).X]7; M0N)[9X>OHYWCRY:'K3B-4G]50AOJL(FT4'HL$:^Y+D].-)DR0[]P=N-5Z+(1 MWTIB?KNQ&J5**\5NX9>E\H[!.9<%;.&ANT;S#G.6I6G9LVQ4E!P>?\5NR@)%1KA3UPEI=$@VBI5\ MT=5^B6DLGIMBK[[DJ2X9MQ4GH(RE]D+G64O=I;5MI.VDK"M:%(59MI*;5;5E M/V"@FKS]2)9QH7(5?)"T<*]H(->U7J\LU`.'(2;N`=\XKA_XZ5$1WR$;"A'4 MH89=1'+4CX,)WU!AJ08#9*-1-APJ2F/4L/71&(W@GP9?17LLP8"U,TF-&2P'27,815=^M# M"4]R#?:4%#D%[<"]9+K*4DX$8:1H:ED6?1,9J]]/GP8^>]UC.M,7G3"^IL2E M\!T&;T)<)Z`1&8")-Q`GMW$#&A`C-\95T:*,LMRFY%#0BD;0PYIY#]*4VLB4 M:$6#;QA#M_T=]1I=6:[K1OO=U,:(50=!Q$S*H!;AD>3\,(V*)5R^L!LX`+*5.'0@4$!C*[RT85.?=K7$--&+S-S1(4QI M?>0X"LF/+H^)-"MCU80!3$VKYB*6"UR94T-5NVJ*L*[D$O7A!1-TRF7P2EC6 M)1I5E:R^I'4*:? M5$V90-7/:B,J=37M.`SM;KJ@K)O7Q#BZIHB+8]N$I](&K*9$,`9H)DK9X-044`9F M@DK5WY.5GDN=5SR\!76#3KNW9U>KA'"B:+8Z8.%_VN:DIF`@[?=Q$\78WX97 M#".9IV,G3!Q75#AGOP6\WGE^`G:)-X1&W@;+VM.`V@#8?7EE6[;T*"@G8%6< M:J`#YXAW@_F38M\`[&BG;^V0O*GLJ*CV6W3:7'EPZS)^@1_9L MZN+>CBL[?W_]N:U:SF_#12E>2A=W5,.V7]?S`[>V$&]I.E&?KD<*O2:.L5B; MD$4_3VQ*(^33L$6Z$8BD/<5&[WK,WT)K-U/C5D;K3S3M/LU(Q^<1ZAJ`-J&S MLIR0=@1MCJQYE[\)"GG+N[2JBJ!&:B2882^_<=I8\Q50!ZOL\K#QV7'W5V=O M[V'55PR^]="8H>'.8[1>IO<78G,3,@:'5@3]*@+S682N>:1Z`T[0D>J-A3ZY M(&C.!NR6H"W4-YII8D'N4ER[.A&EIXAV^Y5;2E\,#2(*$[S$-//2HS6H;_S$ M=8)_8.<\6+Y7SJ-+'&OZ4LK^H`>V4/ZA-^C5\+0D]7?L9*'L"!#FG-`FBFO< MQX9Q14?"%M$XF<']AKWWH2TR4WY+@O\$Y4_@[H>]'?J0M^)8[HDO7+_@X!G? M16'ZU***FA'3M^!.9*^BO2<<[K+;B(,\';>P;!Z&TXA!.P5OS`[T?N!]1OH)WY4Y[$_*,W M9?3D\;B_-\JYO1G#+PO?T?0IJS=D_`5<*^;_A[=@_HIWT,4!4+9OR07=HK=C^G]Z"[0 M!JHTHH$@98-5$D#9I0&HJOD5XP#:J71!7J9!)2*I%!"W[IJ2E.PF47NW:<8$ M^JZ]B:CUU^PF'*S8EMD5LSD\Y>URJ;RH^H89M$+N,[&J*#[2J2DAV+]$D<=C M_)8XP?$SEA?$-:"$BT9G,,WA%:[Y*`$:$LI`/Q]6^`YY03E,C#B M/-XJ8]!CY89+)_&3Q>:!O(8LN]R@A*0:@RFL"I*Q`BI MKI1)1]#)XZT*I*V[T%VP?8FTUV)'3O)T[3_['@Z]Y!J[@1-C[_X@[1^I&@Y1 M`$D/ORB%)!\[V*K*#$BU@`&M*NME),@3-!,4,BJ@JD*-Q5@_88$X+PM<%0IY MO(Q!A\)>/2\"E\[+G4,V6[X3-%L#*@B!EX!:D6I7@%(J\`6@!EFUB(WS@G89 M`=SRKRGLTNJ/2I#3]K+XZ]EJ_A;%O\W#ASAR<=+,;%24P':C%ZK6<.1DX):C M@U;104IPX8<7>TX"9SR-D9>LA]+28M""VN;F:1:F?GK\&YGE1-VMA%;0\I_I M$0=OR"(Z!C_@F%;67`Y?#ZDXAS0I155ADO006SK"]6UBV[X`=4H+9OP5^HX$XF>%P(OF." M9]\O7>8*?CW7HS\3XH9HU3QU`M\)?XJ2O4]^S$22U:9OQ`&F3GT+(9B!!OT)/A`^9P^A3QQ,3=E*3-&NL!`!4`'`!V:79O+3(P,3,P,S,Q7W!R92YX;6Q55`D``QSVC%$< M]HQ1=7@+``$$)0X```0Y`0``[5U;<^2HDG[?B/T/M=Z'G?/@N_LV,;TG?.UU M'-OEL-T[YSQ-8(FJ8EH%M4+R97[]@FXEE0"AFT%R1S^T[8*L3+X$DB3)_.WO M+TMO\@1]B@C^NK6_L[`1#+]N8;+U]__^ M]W_[[3^VM\]?`HA=Z$[^>7)W-;GU(84X``&C-;E"^,?GYYV71]_;(?Y\]V!O[W`W;;@5M_SUA:)"Z^?# MM.W^[C^OK^Z=!5R";82YQ,ZZ%RA3UI2B7VG4_XHXT2AH\#61 MMN"_;:?-MOF?MOO(.S2<3`K\'KBL%#T7+E<<:C MORU\./NZ]82>"*.P?[AW&/?_SS/BA$L&UC%VSW&`@M=+/"/^,N)Z:\+I?K^[ MS-A?0A^Y".!'1)@^,`6!.PY9[O)FNVI*NVT9O6?Z!#E].IU-5]"/Z-)Z+,IH M=,K<*:"+"X\\M^`M1Z(U:R?`XPI\OX`PJ,G21M=N6;D%/A-V`0/D`*\%7QMT M6C-YB9\8/>(C6'.T"AV[9.,!/'HMF$F[=\G2&0P`\IKSE/7O=N:1YH*7;/=:PA9S4$2L.W;9%RP`GD-ZB>\73(47Q'/9YG?^?R%;.1MR74&S@_E+ M$1N9_/9>=^(*"+0?4S3':,:F/]M['(>$;//!\UOB(:?V'*X@U9K5:_`G\4]# M&C!M\BG;*>_AG"/7>-/5(MC!S&=&T!RQ=>28TMK;2+EWOY#W`'V'*J#\GB9+ MO1;!?MENM!WH47P3QA_@2Q#6M4)J$7Z+E:,1"G7HOJ$0C1!I0+[SI;&A920A MTCE[S6Q),8V^QJX1]E6TWD)WFPQN#;)]V&^-U%5%)V%RE?N,>X`*W,+$6Y3R MRXEVX&)(O@(%G-K>WF1[DK;/_PBP.XD[3_*]([89XQYQ"KQZW(-#_*JAY7_Y M0\7>\2,-?.`$*2$//$(OIJ39;[<6B\EH1IXD"IV=.7G:=2':95P?\!\X^P?; M>_N)'^D_V9_^B+_\#LX1_TXD6<9>'OICO\@J\)V4(/NQ@'O9 M[Y6TV%U%)_QM9X&\3&5F/EG6&KV$"Z(2@?CLN/1UZV!O:Q)2QAE9<1KKU:/_ ML3]E#]"P+_@OV%*A2]U')08R^5(D7! MR.9:Y"J>AGHX%-H.&(F"'"D6@IVV?RQ.0]\O*(A\[9OL)\H M\9`;1<*LR4W(;+(F./GE.P:ABUB;O]5S3.2U<0;H8P1D2+?G`*QBE81>0-._ M;.IF\N<_XMO.C#N)ZX)C*&W9?!(U9_O6)S,47!$JVM;S'YJ8)LK1*DZ,/*N* M=8HQ/X-L9W&O8BFES$60;0DP&QA(KQ&.>+[$ M`60@\LVC2"4.7+B&P8*X/'B$!M%B*563-_KV0:C>&XV%XB@QX/5I&BR@?T,P MB8<,S^/12.:R8C_4[6BY"NF*H3C4MUG,[(.\-M3F(*ZGNWJ(JWWSPP*Z#L:C M@;<:V=;V2'X!-V.`I-M2+&!N+SM#3XB=OURAX:#1:UA8:XDDO^H%@=' M0X_1G+,=XAKX/V!.2@%XJL;6HZABOA\;U_C:>L>08*.XX/L_ M?((>6?$U2HYO17OK(:[@OQ_+QSC*WWQF'L2>8P&FA4\MWR4+O([E=')*:#"= M?2/$I??$$YU$2BTLAZG$[WA,Y_WR!F M&X/'5OMC=XEP%-`;H">%5Z>RA_5;7*4$Z5S\8!!>29#\K0=PL+X&9VSQE63S ME*!N:C5`:M939#[N''0+CG$+Y!SXF`T-O85^%,G!7XDX@NDG:6?Y"BKA.KN? M'SF89\@+`RBR6Z0M!P9HQG<&Z:>=D8'Z.T3S!9/QF/$%YO`F7#Y"?SHKQ5W) M9F[-_I8K0$UI,K7XO//I/>A%,A]*PW'L_AG&UPNZ&J)#:8BZHB-7IC5?=@[? MA=I,9[)AT5]0Y!2&J"8J>7+J\?%S:_WHZ$I'8K@?XP"Y7!)VT+B'3LBH(TC/ M7QPO=*$;QQHM5V%0^=RU(2&+L6\C5DX%/A^-;HVH-2C3V:91=KSD>34$*T=' M=(T%S+>:3-E#MVX&83R^H-QC@C3486W?0\=C_XE=KSK=+%Y_](7(K39?#O;; M;SF5RXVY!QJY)(H)[?1]QF&C]QFW M/N&*ZIZ\?F=C?XDS]]JQPY:T:#%3B-6$B*DYK(-8%JO70*[Q+.$2Z>.@MI:J MH20R8-50RC6>:SF)]!<(`^RT5`TED0&KAE*NKB[7S:L&%_T8N_P__E3E"7A\ MUSYF0^+[KTSZ_P5>*'QAKM=O"`J@*4IG,6NK**,`X]`/;#EL]JH%?^R/2`^X M,)T]W5JE:6WLUH,X!08[3?D04'XDBO[75@=9]^'JA$RB<8:8G\]FT&&#=?[B M1$FR[]CP3;%X9$37G+6Z#T$IZDG43X"Z<:W0-YM:V9+F-**YT5S?LNPG7--6 M'1&M_;,9C?YQ!QK&#"J40\EEM"Q^;4HFWFE]9#MR"U"-] M^7F\)'Z`_DJ"?,K%MLI+3D6']Z(=5>.@68]@:"M%^GP%NCPZ#&(J6S-D#=^+ M?LCD'ZDK]"SA73\Y9V6/]Z(IE0/1V96*93KS#2#,1W"*SQ!=$8KBM52Z]52T M?R_Z4C$,[>_H.S@(2_RB<8792YR4/*1LA"!ZXA7*TO*^K^Q0?^O#%4"N)`50 M&T+O047:C$]GM_J=K32:BG0+7KEP[%<_A)E`62;:*$]MTD9'G6J1>[=*56N4 MVJ>N[F]9BE(E9E?>_,Y!,"PBO='L^&XT1',\VN>EM\=7N^FAUCA":_2QS.W6 MQF4O/1K;N!(43_5KRYS)&I4HD68;T>SX;E8"S?'H)XC8^,DFO_QFCU1LDZI:AQG*TCY1M%B+WML\,3 MX`'VA_L%S*T+V7/#(\WGA@F524+&[,/")-X#>+>)>T+O@:&BFY&[D6@Y4EV_ M;C2P('"W)<"08T^=J*IP?AXYF/D&8K' M@Q]`*^=E17L[$:U@>CPO9G,[2O42JVIL"L>Z-H)@*QWQ,ES+9K+12FH*KX9M M-((B*V4I+S'/^L0.V[?<:\<@"@(?/88!O[IY('PM(SA@W'M1/:&X(I26*C0C M;,ZX;JXHS23MI0B,.$R]#C?HGX1H@LF30+B"EZ@FLO\PUDIY@'\"(R MR^M2L%]E:HO44]B/F=!X%\6\WP+D7N)3L$),7]5OG'0Z#0!V#2E&>@MR!P.` M,'33U(&Y&7`&9\@1A@7J=+(?=1TI1AH)FM-L:@M2]"$88M[S*T0URU1..9N65_A)8#Q@I0)9XC MN:MEK,F%D@!*+2P5;>V'5,'\2$W@\^7*(Z\0WL'(]M."6*./_5!K"#'2BJD; MT='*J2QL:#^X,LY':E5MWNA(KY%ML)JT+MJ*%\H"TVAD#DGAH.C>.@X$2PGO M(_(B;D:2W\`@+E>!\)R7DGU&GB<`5:_;(##6$V6D&ZL"XH'!6()J!'?&TF@6 M<0UD=7-3*&K''U7&\.3K)+=_3FFZ`'G!?;W.BL)^]F`$#7;S#S[J)#+KCO1@ ME*8[D3NSUBQ>/[[YTD1HR@Z#48IFY&8J>?SF<^TNNUG.&#)7AJVP] M&'"54HPGI.@D9,,5771B]W*Y\LE37/I*!FY%^\'`6R''B"X:`!85OXO_/!BX M8G;'8W07'@1(W5+&/8O*QQC"QPT].:(,W\EFAW8Y8LK65N.GY'Q$7JABTAPY MDI)V5F,HX7D\=DJ6_4CLE2A^;#5415;'\[1DG:E*O5!*VEF-F83G\5B)(ZVD MIP5NO1)Z1HU/2?*;:\#DQ]!_7=O1V+T(?8R"T!?F35/W^.-@($<#35G&M,BR M04!.`%VQUBHO2>MT'L1U3!V!1AJGQ*.;49P?BLM/,,^\`K$C3DRC;&U!^$JM M<%&E,..9\DGL72XU8V60H:BM!>CJ!1F*F+?A'"/9>R49TJ0+L6XGZQ=@74%& M^EI&7F?!=%9KC4PD_93CLS%GD,CU7=G%@K6R:7(#B43CC+\7>2ZE"Z]N)^L7 M7EU!TBG^H>^%UV#6O=MH2!B5<]PK+-MZ_8>4Y:VF:#;XH?IXO7I#V+33>\*:;SHDI.52 MC,>37)0Q*J9$C\-@P3:-OZ`H$J&JPW`!+LLR4B>42.Q+2D-MO-/&0\J9N;FD@:&)2BDH0"O-G[<&,3ZB$*[MF<5A^4TVKR2]S+ MB(=HX//KWEE`-^159#+6$@]'-*:JN:;?=0#S3E^8\<_!,YY[SRM-PH\5DS#I M]KYFH>0V>G-%$UT^E]M8/D\D7'S*L3,X\M'E:V' M2<*X#=U#PJP+"\#:=?[^C8^L5FMF`0TE]1"^3 M^JZ.8A6,%?!98"`+=$WYGFQD:>`R&2\01I2=F'DBIKCBPAT#Q'\J1;O7ZFDK MO+6$Z.F>RA[L?R?^CR@3!]O6ZV&OZCD8[%5")-A_&BOT=^#Y&@301\"KA[RB MXV"`5\B0FDDC"_',+@#I=":HME.*\SS0++6\ICLALTF!\B0F/?GE.P:ABUAK MTW&?,4/1RZ;2"$CLSL94#%U0;S*4EE!J4I*K8DAZ^S83RTA+;!AA"(QNO^IHW9NW)-.!P5"<19G_-4'`ES6R8?3A09#?%2$\5.P>]VQ@& M,HO7JV]8KZM)!>AY;\TO`;5*(A[M[1SNM]8DJQ8$E?P7Q(=HCN,+?>?UP0>8 M>K$>N'^&-'J[WDS-M"G_U$+]L`[I)8YB@84/PC/GP8>Z MSH/(=Q!_P03A2?XK_FL2?XE%;H2:)>&U^IFI?9ZP)HIK*O!N.*BIUMBORY(7 MF;:)$2IHKUQ9(2!2A5,VX7(!H_2:"5).^,(J!0IJT0G MYMTN('+O3H1A,AMO4TQ'R"CU1O"6IM_()2.)",1EW:7@5;2W&L@*WFV(=NHJ M+6*Q:KL435E#JV&4,3VJ''=I81W9T4<^0?7[6HUR#3G&\[P\,PBN)#&-!:OA MRFQ`8PT;\DHGE-%(RBSTA-CIUJ6Y39YG314,N[RI\<$O:4M6RT#*<^O%4NC7 M,S-GF%#Q\^:ST.=.)^@CXD;I"J+/II%H]/P%^@ZBPC??#6C8"WH#8<:T@@J% MCQ_!MU0')9'!Z8-2FA%E^5@[?ND#D1P!HK%X!$QT;F8P&R-"[PXR0X6B`":O M)^)QNX,.F>.(BBS[2_]?::^V]2][KRDL#*Q6!8]HDZL3V0K6`6%[]:PK";MR MY:SB134`?F`TW9S%\3AZP(K";5J?Z1G:XYOHW1(W6>5$K17=RYE.^OVCG2^? M]XX^?O[4]O(WGO[GV.A)2)[82M1D`(!O<)O"=O!IY^C+WL'AT>&[Q.UP4+@= M=N=9MV./59ZG3@EF9B5EXDUGWYG9*GN24Y>(Y8#7E&9$]=Z[C4UJ$6K;YLOL MUJZ^I$ZUL!>WUUM7`:"(3F>W.>*;D5U,?S?S1D6]>/Q6H9^)2>3/`49_1=^_ MCC*+0;\S*B,LG(3`!V)PFA29Z2"16/V;B#*^X(PG-54+>TJ9&YN<&-7GYEK5[& MC/H*++(YJ2/$2"?D):.(Y^C1@\7"B>O9]Z&K:FO3Z&._N:DAA'5Y!"4;A,3OI@:R5D^[X:PE2C]/"(R_ELYJD%=/ M7WE3NV%6\S[20G7%Z*LHUCZJ5UX-LW9/^U'7%F6DE=MY/#A/B,/^XT$53\#C M_DJU"M3L:[<2U!3&OL2BDIV;61\>H#2R;:/X7HT]N[J/W5AJ"M%3"&DO&,+" M^<8GF/WHQ)<*>H#6(3`,=.M(E$*]_YZ.O[+R7?4/OP9+>@WZZ+LN9'4'&1_( MX6:%<(.IVF,;4;)['K<2+=M_W]%\EI8"JS^A398',S2C%25$DG1GK*^R/EBI MF=WS2\[WV(J$%864Y-\1-3):>42B=?D2%IO\:CKQS6-PR@[0T`0Z5=*3@R"6Q(VJ.U%5U5%;02 M-K5U15-SW97'O/V&5`D-?V,T8[LN4=^1*YI;`E%)OP0P";BW[L:J3__G<7`* M?/^5&5JR1]Z:_2S`7*JXF0M<3Y1$`3[L[;1/EFI5TFI)QA=SV5V:`+A>2S_M M?&Z?5=RR65KE(.!O/>-"X<*8`OW.0X"[CCRI4GS<.=KK8-KFWE%WO]=.F=)A M-%_PF,#0=Q:`PN.Y#Y/0?.6*W*"_[4@W$"E[(+OSI8,WS9;%3.IXR+B?,.22 MEAQEI<=/NIZR24+SI\>L.HJ>#9/*.*[7?P`^MGH"66=`2V"^!30X"^$)\`!. MT_!<$/\./B'X/)TEDM)+[/+TQ/(EW0Z35,S'4D4]U_*:?"BM3]2$BO5/6IL(9==%<9:RXB2D"$-* M$V8KBQN)VQM#K+F2EK+7BR6S#+:8-VGEHXW/C2=\4FG7Q@/QKBL=22P:GIH, MNA&#]`R!.28T0(XX4$*G@^&UJEQ50X=IBV,DSD.?K"#`6M@H&MN)BX+AH;B$ MKM`,WL=VG1P802,[`1$P:MW9K!]#-+=!7JG*T&AU&_+^KR5@5_5L9%10 M7KXTI&2+S:U2R_6%3$,AK;N:Z6AJ`P_2)!G!#10>+3=;F'.HM-+T;-)NRM,5 MLAU%/G2:6(-REU$NY2G]'06+*/QUNH(^X&.7VM=L5,$2GN,@5_.YG'6C,<&! M:TU;\:TST3H*&D^E7J>\$$6,BUH-7"&$,HW4_OM&B/N,/$\`[?JC@>.Y%F2D M61PV,X&QO>_\)2F.H0!8K]O`P=<3TKZ\#AV%D!42#.;#Q9(/!HYN*D9/-06, MXQ?5K:'Q&)Q[:(FP_&6=9A_K/"Z:?"<0?QI^OG[]ZTYI1.M1*:*U[K6GT?/Z\_;;S^_.D,M=<9JK%J:D2A-Z%BR\S3F#2VOH9+6HB6K2,^,]@T9_!HL;/ES^#14<6+&K]R>^]!(O: M$Q(B>\@',5]:(;P`#O(8:3D13Z[%3S`)T%)AZ9(TA/B0]O?>*&3L!/OZ?0\_C5 M@L)>:DS*8HQ5ZIV[6&DHN'7AY3)CP`M]N%IYK^NTIHQ'O4 MA&/'"9=A5%+R>,GO$^*$8?5U0TIHA-HBE55E7@U8?]9W3Q6+LRB4M"D1@[F/ M]:O;UQ5*LS*8R3G3#.P:CH:RKZ*NDV'LHW*E5WS$,F>NK**CCB^W40W'T;ER MUTJFV'RBH=*OR%B#TL!6W!J2*4*'!UR/47*;(GV.\Z'T'$=^J]+PX8U%4U*3 M%8UH_,HN5D\O+)F^=\ZRZ.@B"NJ*J#-5`K`OYTY.@JT;=5.4=41[;< M>/!4V9C"?T'@/["OEQU8&E,;@HZT%M*Z^R)3*G1!0MD;YZ;$QJU`L8S6W429 MT)\[R.]V7/Y2ZH+99<#CX].),DDHCU>S)`*G^YPUKQE,J-D-&^R'9^@]P6N" M@T4#S[\6T?$J5UG65*\^V?-.QI@-]4RZLZ`XK?'J429BJCZ?=_HO@6>[_ERP MMMT94!&Q<6M0+.-(0X1UWKI)',W-BVPT$" MNCCC!4#9=*=GT/'8F+IQ:A=AZ*VJN3&33%]YU[&U*D%J!2L(U]??=OG7/0(* MV2__#U!+`P04````"`"@2ZI"1&"3#B<*``!X7```$0`<`'9I=F\M,C`Q,S`S M,S$N>'-D550)``,<]HQ1'/:,475X"P`!!"4.```$.0$``.U<;6_C-A+^?L#] M!YV_W!Y0QW:R*;!!TL*)LW?&)1LC+W?]5M#2V&:7(EV2%0_GRHN>I/E$VI;V? M?_KK7\[_UN]?OVC@#CC6+Y?W-]:#O0*76%<2B,9WSU2OK$>R7(*TYEOK_MZ: M",Z!,=A&/5BCX9'Y[_CCL-\/95X2A MGY^/GD^.A%P.CH?#T>"7VYM`B5Y`>/8REXSND)LW$4?RT@ M-\USU"\6GZ$/M1E]^O1IX+?V+$WD$O07XH):$QMBG(RB/C9T(^KRP M(![3%[W?/<+H@H+3LXC6DLX]#3L$'D^1)`/NZ+CG]/"=#H+&6,ER#4/M$'_+ M.B><"TTT3AO_MWFS7E.^$.%/?&$&_$P*!H_(;IF'I_MIV>`9L@'..JKN%C,) M"H?![V4"FE"F>A9U+GH%[7'WD0(.+"BGOJ+#'XR+]]#![GC/_G/ZY2,&WP1%0B,_=5H!GDUUI^EP:;Y8'0IW M]=E*L/R8B8"55Z\N+KXVU'4Q+@7W6['M,,W!]($N.98U-N%Z;-O"XQKKWYE@ M%`D/YBEU&$I0/C50A+DM/Z MZ'6I:G/PHO]7@"\F+03P8P,`HZ<.PHK5QN$RHQB8XPKU13?^C5/-RCEF&4I- MD\L.NP;AKT+8*\.K;KCK<*I\$)![`E"&2;6M_PZ)'(]!(_U#J;O%U0H7"%!3 M_K`B$E:".1B!KG_WJ-Z&KE.-MA"OT>G0N$TD"9^O!'>`F^-(?%+H.(Y_L)F0 M())A=Q;E5KK#OUM!E]:')TX\AR)?EU:4`8WN=25<-'R%HTXW,.5(`WL(YQ`5 M0WM<%UK?2W?ZL8*..D"KY(D;-%3(_:KZP/N2&OHDFRO&(KIZN08.NZ$O2R"*!KX;[[P$CID;/0\KP$IRABLRURO0F`>S*(_+;2]> M0_RSE`IK2-B!%?1@?=CIHW.3*K`=0*H,G(H+_"XX'1@5,C*B5I^9>%8'\K"X MJ1BN MN<9R,;.35TA1"*"!+^)./YI]NT#4_]FVG?G'7-Z]AX7E7\T],Y=,+WJ*NFMF MKO3Z[U82%A<]<^FV']VJ_17-/7IQ641BY!=<$O:1W1^AL.-(!)%V1DKFZC`* M$>A.&I.]0:1\)`#Q,^P[5TA-/^H'BS#4=/!JQB-B=8W?`_F-;+]*>GDCTQF9 MUS4=68"]H=$W1OX;F8LN5M?<7:]\(YLG<2<'#3\?I.^!XZ_=>^+G:+>0VN*9 M"_@5KL4'7QW<"-N75\[Y)6#$,1U^ZH^.^Z,?CUZ4$^E:496]+Q.JZ."SF%_] MB,^H<&)4.!DU52&!HYX*$5]M%7Q9"NRCI=C@U*+FNX;C_G#4-U\VY.APD,<\ M]!/F:KTOB)K[EGBJOR1D7;GW@XP#8%I%;VKK?'S+!,)?RU*ML9SI26Q$06C>7%BEM"2 M\.FBIZ6'CA2$8O^KI#-LH7PYQ>39)"MHGH?$5'M&PC^E\-81(:;0+G9+&3,[ M;9&HH`U#)Q7.HR_6\628.>89.)/"!G#,B?`C>;D$CI%5J\]2N-%/3;`G.K\(;C3*Y!QX6HL"$L6 MOAS;FFZH]C?J`K,K$K^7J;8$I\C6X&QJRL/C7S4C6],3_L2>G.N7M2GG#*;! MT08B"Q%--`+?).)_95SNP0:Z,9U%^ZM;M`ASZS6AL8UY(U*1N:7N<$OL%>4@ MM^:XQ'S+D_$L**-Z8^."G$;7M>W`,>&-4,$%LJVY*WO),&#%N%:D M#FP-OK`\T]'[[QK&S413VKR;X5*Z0`W%_O)42-*R5:GXMF9PIWG?OGH\+3,X MM81B]!!HR1_@F-7E":>UU(1RI)@)Y=<\ZA:(.?TQ(B+KOT'`.YO^Q,V&H+]G MJ":4++G`'FU4T9V#C,PK(3J,9NB1CG#1_.]JT[5G2EC"<^TI(&B;+3=T`0_! M-N6N#0<:VJ:[^?3?\1A@)AK<2[P'4VJ8*9[DYI?;L#$341IRMRRVW&T`E^7E MRJCO27N%=?AX*2'8H1_K*R+E%G7Z#V%>O+S7XVGG8K]_J2&]$.Z^?P7`''VV MPG9I>W.8OMZRSICGTB4&]BF.@?3+R[U(4DC2-G\O3H[+D/8*XW]25N]A0^'Y;A&51%/N8&WL8`K&MK>44]=S8XN_04)Z4"(+WBGO-AR9,)-I M:F^DV='V!DL[(UL=-B;5W#+ONJ%?@=&5$`Y.)-N<@RUQ^4Z2XTM`C9($^6DM M^!/3%)=R#"E:LYV<^I6$A4$7(^XZ$/-]0ZYK4I8_?*J[Q006("4XR5JQ$WTJ M$K`,S&3">0TMBT'V/\X++M/D=?> MLEB#GL^(4OZ>@U]5YVPCE=.U9`,I3(H/!O]L6\O0J/+7G0YO'#7A;)GQ7SSC MZW<+WY0)5<&?9DNLBDPMITL;0KF&);+GC!E M+"9ZWP7WEG!O@5/#,[/@$>P5%TPLT7>NA(29%(YG^W'Z"IBY%@)[4;PQ>]OB M_*,D#KA$?L6@84=G0C/,C3(+5Q7*MED7>$(6D;QWHAA]=K&3T2?)8APGFK"^95(9A\:"0+^GI]GNGFK"*.'_ M$FI-\3$N85)!OQ;7^R\`YX/@1A\^_@E02P$"'@,4````"`"@2ZI"[5YY?BI@ M``!DH`4`$0`8```````!````I($`````=FEV;RTR,#$S,#,S,2YX;6Q55`4` M`QSVC%%U>`L``00E#@``!#D!``!02P$"'@,4````"`"@2ZI"5RV=S)<-``#5 MK0``%0`8```````!````I(%U8```=FEV;RTR,#$S,#,S,5]C86PN>&UL550% M``,<]HQ1=7@+``$$)0X```0Y`0``4$L!`AX#%`````@`H$NJ0A&MU^5Y#``` M$KL``!4`&````````0```*2!6VX``'9I=F\M,C`Q,S`S,S%?9&5F+GAM;%54 M!0`#'/:,475X"P`!!"4.```$.0$``%!+`0(>`Q0````(`*!+JD)U5H*,%C<` M`''%`@`5`!@```````$```"D@2-[``!V:79O+3(P,3,P,S,Q7VQA8BYX;6Q5 M5`4``QSVC%%U>`L``00E#@``!#D!``!02P$"'@,4````"`"@2ZI"1RQVD*<= M``#1ZP$`%0`8```````!````I(&(L@``=FEV;RTR,#$S,#,S,5]P&UL M550%``,<]HQ1=7@+``$$)0X```0Y`0``4$L!`AX#%`````@`H$NJ0D1@DPXG M"@``>%P``!$`&````````0```*2!?M```'9I=F\M,C`Q,S`S,S$N>'-D550% K``,<]HQ1=7@+``$$)0X```0Y`0``4$L%!@`````&``8`&@(``/#:```````` ` end XML 14 R9.htm IDEA: XBRL DOCUMENT v2.4.0.6

Significant Accounting Policies
6 Months Ended

Mar. 31, 2013

Significant Accounting Policies [Abstract]

Significant Accounting Policies
2. Significant Accounting Policies

(a) Revenue Recognition and Accounts Receivable –

Revenue is generally recognized from sales when product is shipped and title has passed to the customer. Revenue for the U.S. Diagnostics segment is reduced at the date of sale for product price adjustments due certain distributors under local contracts. Management estimates accruals for distributor price adjustments based on local contract terms, sales data provided by distributors, estimates of inventories of our products held by distributors, historical statistics, current trends, and other factors. Changes to the accruals are recorded in the period that they become known. Such accruals were $4,487 at March 31, 2013 and $3,877 at September 30, 2012, and have been netted against accounts receivable.

Revenue for our Diagnostics segments includes revenue for our illumigene^® molecular test system. This system includes an instrument, instrument accessories and test kits. In markets where the test system is sold via multiple deliverable arrangements (i.e., the United States, Australia and Italy), the cost of the instrument and instrument accessories are deferred upon placement at a customer and amortized on a straight-line basis into cost of sales over the expected utilization period, generally three years. In markets where the test system is not sold via multiple deliverable arrangements (i.e., countries other than the United States, Australia and Italy), the cost of the instrument and instrument accessories is charged to cost of sales at the time of shipment and transfer of title to the customer.

In markets where our illumigene molecular test system is sold via multiple deliverable arrangements, we evaluate whether each deliverable in the arrangement is a separate unit of accounting. The primary deliverables are an instrument, instrument accessories (i.e., key board, printer) and test kits. An instrument and instrument accessories are delivered to the customer prior to the start of the customer utilization period, in order to accommodate customer set-up and installation. There is de minimis consideration received from the customer at the time of instrument placement. We have determined that the instrument and accessories are not a separate unit of accounting because such equipment can only be used to process and read the results from our illumigene diagnostic tests (i.e., our instrument and test kits function together to deliver a diagnostic test result), and therefore the instrument and accessories do not have standalone value to the customer. Consequently, there is no revenue allocated to the placement of the instrument and instrument accessories. Test kits are delivered to the customer over the utilization period of the instrument, which we estimate has a useful life of three years. In all markets, revenue for the sale of test kits is recognized upon shipment and transfer of title to the customers.

Our products are generally not subject to a customer right of return except for product recall events under the rules and regulations of the Food and Drug Administration or equivalent agencies outside the United States. In this circumstance, the costs to replace affected products would be accrued at the time a loss was probable and estimable.

Life Science revenue for contract services may come from research and development services or manufacturing services, including process development work, or a combination of both. Revenue is recognized based on each of the deliverables in a given arrangement having distinct and separate customer pricing. Depending on the nature of the arrangement, revenue is recognized as services are performed and billed, upon completion and acceptance by the customer, or upon delivery of product and acceptance by the customer. In some cases, customers may request that we store on their behalf, clinical grade biologicals that we produce under contract manufacturing agreements. These cases arise when customers do not have clinical grade storage facilities or do not want to risk contamination during transport. For such cases, revenue may be recognized on a bill-and-hold basis. No such bill-and-hold arrangements existed at March 31, 2013 or September 30, 2012.

Trade accounts receivable are recorded in the accompanying Condensed Consolidated Balance Sheets at invoiced amounts less provisions for distributor price adjustments under local contracts and doubtful accounts. The allowance for doubtful accounts represents our estimate of probable credit losses and is based on historical write-off experience. The allowance for doubtful accounts and related metrics, such as days’ sales outstanding, are reviewed monthly. Accounts with past due balances over 90 days are reviewed individually for collectibility. Customer invoices are charged off against the allowance when we believe it is probable that the invoices will not be paid.

(b) Comprehensive Income (Loss) –

As reflected in the accompanying Condensed Consolidated Statements of Comprehensive Income, our comprehensive income or loss is comprised of net earnings, foreign currency translation and the related income tax effects.

Assets and liabilities of foreign operations are translated using period-end exchange rates with gains or losses resulting from translation included as a separate component of comprehensive income or loss. Revenues and expenses are translated using exchange rates prevailing during the period. We also recognize foreign currency transaction gains and losses on certain assets and liabilities that are denominated in the Australian dollar, British pound and Euro currencies. These gains and losses are included in other income and expense in the accompanying Condensed Consolidated Statements of Operations.

(c) Income Taxes –

The provision for income taxes includes federal, foreign, state and local income taxes currently payable and those deferred because of temporary differences between income for financial reporting and income for tax purposes. We prepare estimates of permanent and temporary differences between income for financial reporting purposes and income for tax purposes. These differences are adjusted to actual upon filing of our tax returns, typically occurring in the third and fourth quarters of the current fiscal year for the preceding fiscal year’s estimates.

We account for uncertain tax positions using a benefit recognition model with a two-step approach: (i) a more-likely-than-not recognition criterion; and (ii) a measurement attribute that measures the position as the largest amount of tax benefit that is greater than 50% likely of being ultimately realized upon settlement. If it is not more likely than not that the benefit will be sustained on its technical merits, no benefit is recorded. We recognize accrued interest and penalties related to unrecognized tax benefits as a portion of our income tax provision in the Condensed Consolidated Statements of Operations.

(d) Stock-based Compensation –

We recognize compensation expense for all share-based awards made to employees, based upon the fair value of the share-based award on the date of the grant. Awards are expensed over their requisite service period.

(e) Cash and Cash Equivalents –

Cash and cash equivalents include the following components:

March 31, 2013 September 30, 2012

Cash and
Equivalents Other Cash and
Equivalents Other

Overnight repurchase agreements
$ 24,066 $ — $ 13,492 $ —

Cash on hand -

Restricted
— 1,000 — 1,000

Unrestricted
14,528 — 18,101 —

Total
$ 38,594 $ 1,000 $ 31,593 $ 1,000

(f) Recent Accounting Pronouncements –

In June 2011, FASB issued ASU No. 2011-05, Presentation of Comprehensive Income, which amended the disclosure and presentation requirements of Comprehensive Income. Specifically, FASB ASU No. 2011-05 required that all nonowner changes in shareholders’ equity be presented either in 1) a single continuous statement of comprehensive income or 2) two separate but consecutive statements, in which the first statement presents total net income and its components, and the second statement presents total other comprehensive income and its components. The Company adopted these new presentation requirements effective October 1, 2012 and has presented herein Condensed Consolidated Statements of Comprehensive Income for the interim periods ended March 31, 2013 and 2012 that are compliant with the requirements. Adoption of these requirements had no impact on the Company’s consolidated results of operations, cash flows or financial position.

In September 2011, FASB issued ASU No. 2011-08, Testing Goodwill for Impairment, which amended goodwill impairment guidance to provide an option for entities to first assess qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. After assessing the totality of events and circumstances, if an entity determines that it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, performance of the two-step impairment test is no longer required. The Company’s adoption of this guidance effective October 1, 2012 had no impact on the Company’s consolidated results of operations, cash flow or financial position.

(g) Reclassifications –

Certain reclassifications have been made to the prior period financial statements to conform to the current fiscal period presentation. Such reclassifications had no impact on net earnings or shareholders’ equity.

X

- Details

Name: us-gaap_AccountingPoliciesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The entire disclosure for all significant accounting policies of the reporting entity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18861-107790

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18743-107790

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18854-107790

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18726-107790

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 22

-Paragraph 8

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_SignificantAccountingPoliciesTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

EXCEL 15 Financial_Report.xls IDEA: XBRL DOCUMENT begin 644 Financial_Report.xls M[[N_34E-12U697)S:6]N.B`Q+C`-"E@M1&]C=6UE;G0M5'EP93H@5V]R:V)O M;VL-"D-O;G1E;G0M5'EP93H@;75L=&EP87)T+W)E;&%T960[(&)O=6YD87)Y M/2(M+2TM/5].97AT4&%R=%\V,F8W9F$T.5]D,#(U7S0R,F)?86(U-E]D-&5B M,V9F9F8Y,3'!L;W)E&UL;G,Z=CTS1")U&UL;G,Z;STS1")U&UL/@T*(#QX.D5X8V5L5V]R:V)O;VL^#0H@(#QX M.D5X8V5L5V]R:W-H965T5]);F9O#I%>&-E;%=O#I%>&-E;%=O#I.86UE/@T*("`@(#QX.E=O#I7;W)K#I%>&-E;%=O#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE M/D)A#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE/E-I9VYI9FEC86YT7T%C8V]U;G1I;F=?4&]L:6-I M93PO>#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O M#I%>&-E;%=O#I%>&-E;%=O#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE/DUA:F]R7T-U#I7;W)K#I7;W)K#I.86UE/@T* M("`@(#QX.E=O#I% M>&-E;%=O#I.86UE/E-I9VYI9FEC86YT7T%C8V]U M;G1I;F=?4&]L:6-I93,\+W@Z3F%M93X-"B`@("`\>#I7;W)K#I%>&-E;%=O#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE M/DUA:F]R7T-U#I7;W)K#I% M>&-E;%=O#I%>&-E M;%=O#I.86UE/DEN=&%N9VEB;&5?07-S971S7T1E M=&%I;'-?5&5X=#PO>#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O6QE#I!8W1I=F53:&5E=#X-"B`@/'@Z4')O=&5C M=%-T#I0#I0 M#I0&UL/CPA6V5N9&EF72TM/@T*/"]H96%D/@T* M("`\8F]D>3X-"B`@(#QP/E1H:7,@<&%G92!S:&]U;&0@8F4@;W!E;F5D('=I M=&@@36EC'1087)T7S8R9C=F830Y7V0P,C5? M-#(R8E]A8C4V7V0T96(S9F9F9CDQ-PT*0V]N=&5N="U,;V-A=&EO;CH@9FEL M93HO+R]#.B\V,F8W9F$T.5]D,#(U7S0R,F)?86(U-E]D-&5B,V9F9F8Y,3'0O:F%V87-C3X-"B`@ M("`\=&%B;&4@8VQA'0^3452241)04X@0DE/4T-)14Y#12!)3D,\2!#96YT M3PO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^ M,#`P,#'0^,3`M43QS<&%N/CPO'0^ M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L M87-S/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@ M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T* M("`@("`@/'1R(&-L87-S/3-$'1087)T M7S8R9C=F830Y7V0P,C5?-#(R8E]A8C4V7V0T96(S9F9F9CDQ-PT*0V]N=&5N M="U,;V-A=&EO;CH@9FEL93HO+R]#.B\V,F8W9F$T.5]D,#(U7S0R,F)?86(U M-E]D-&5B,V9F9F8Y,3'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'!E;G-E*3PO=&0^#0H@("`@("`@(#QT M9"!C;&%S7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA2!T&5S(')E;&%T960@=&\@:71E;7,@;V8@;W1H97(@8V]M<')E:&5N7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T* M#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O M;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA&5D(&%S2P@<&QA;G0@86YD(&5Q=6EP;65N=#PO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'0^/'-P86X^ M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^ M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$ M&5R8VES97,@;V8@&-H86YG92!2871E($-H M86YG97,@;VX@0V%S:"!A;F0@17%U:79A;&5N=',\+W1D/@T*("`@("`@("`\ M=&0@8VQA'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S M'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@ M("`@/'1R(&-L87-S/3-$'!E;G-E2P@ M97%U:7!M96YT(&%N9"!F=7)N:71U2P@<&QA;G0@86YD(&5Q=6EP M;65N=#PO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$&5S M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XW-3<\'0^/'-P86X^/"]S<&%N/CPO M=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO M=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$F5D M+"!N;VYE(&ES'0^ M)FYB'0^)FYB3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%\V,F8W9F$T.5]D M,#(U7S0R,F)?86(U-E]D-&5B,V9F9F8Y,3<-"D-O;G1E;G0M3&]C871I;VXZ M(&9I;&4Z+R\O0SHO-C)F-V9A-#E?9#`R-5\T,C)B7V%B-39?9#1E8C-F9F9F M.3$W+U=O'0O:'1M;#L@8VAA'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S M/3-$&5R8VES92!O9B!S=&]C:R!O<'1I;VYS/"]T9#X-"B`@("`@("`@/'1D(&-L M87-S/3-$;G5M<#XQ+#DS,SQS<&%N/CPO'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$&5R8VES92!O9B!S=&]C:R!O<'1I M;VYS+"!3:&%R97,\+W1D/@T*("`@("`@("`\=&0@8VQA'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$#PO=&0^#0H@("`@("`@(#QT M9"!C;&%S7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S M+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE M<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA M'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@ M/'1R(&-L87-S/3-$&AT;6PQ+71R86YS:71I;VYA;"YD M=&0B("TM/@T*("`@/"$M+2!"96=I;B!";&]C:R!486=G960@3F]T92`Q("T@ M=7,M9V%A<#I/'1";&]C:RTM M/@T*("`@/"$M+2!X8G)L+&YS("TM/@T*("`@/"$M+2!X8G)L+&YX("TM/@T* M("`@/&9O;G0@3IT M:6UEF4],T0R/CQB/CPO8CX\+V9O;G0^#0H@("`\ M9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4],T0R/@T*("`@/&(^/"]B/CPO9F]N=#X-"B`@(#QP('-T>6QE/3-$;6%R M9VEN+71O<#HQ.'!X.VUA6QE/3-$ M)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$;6%R9VEN+71O<#HV<'@[;6%R9VEN+6)O='1O;3HP M<'@^/&9O;G0@&-H86YG92!#;VUM:7-S:6]N+B8C,38P.T-E"!M;VYT:"!P M97)I;V1S(&5N9&5D($UA"!M;VYT:`T*("`@<&5R:6]D M28C.#(Q-SMS(&9I#MM87)G:6XM M8F]T=&]M.C!P>#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4],T0R/E1H92!R97-U;'1S(&]F(&]P97)A=&EO;G,@ M9F]R#0H@("!I;G1E2!I M;F1I8V%T:79E(&]F('1H92!R97-U;'1S('1O(&)E(&5X<&5C=&5D(&9O65A65A2!C87-H(&1I=FED96YD7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\ M:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E M;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA6QE/3-$9F]N="US:7IE.C9P>#MM87)G:6XM=&]P M.C!P>#MM87)G:6XM8F]T=&]M.C!P>#XF(S$V,#L\+W`^#0H@("`\=&%B;&4@ M6QE/3-$)V9O;G0M9F%M:6QY.G1I M;65S(&YE=R!R;VUA;B<@2!R96-O9VYI>F5D(&9R;VT@6QE/3-$)VUA3IT M:6UEF4],T0Q/CQS=7`^)G)E9SL\+W-U<#X\+V9O M;G0^(#PO:3YM;VQE8W5L87(@=&5S="!S>7-T96TN)B,Q-C`[5&AI7-T M96T@:6YC;'5D97,@86X@:6YS=')U;65N="P@:6YS=')U;65N=`T*("`@86-C M97-S;W)I97,@86YD('1E'!E8W1E9"!U=&EL:7IA=&EO;B!P97)I;V0L(&=E;F5R86QL M>2!T:')E92!Y96%R7-T M96T@:7,@;F]T('-O;&0@=FEA(&UU;'1I<&QE(&1E;&EV97)A8FQE(&%R#MM M87)G:6XM8F]T=&]M.C!P>#L@;6%R9VEN+6QE9G0Z-"4G/CQF;VYT('-T>6QE M/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@2!D96QI=F5R86)L97,@87)E(&%N(&EN2!B;V%R9"P@<')I;G1E2!B92!UF5D('5P M;VX@3IT:6UEF4],T0R/D]U2!N;W0@6QE/3-$)VUAF5D M(&)AF5D(&%S('-E M2!O9B!P6QE/3-$)VUA'!E6QE/3-$9F]N="US:7IE.C$X<'@[;6%R9VEN+71O<#HP<'@[;6%R9VEN+6)O M='1O;3HP<'@^)B,Q-C`[/"]P/@T*("`@/'1A8FQE('-T>6QE/3-$)V)O6QE/3-$)V9O;G0M9F%M M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@#MM87)G M:6XM8F]T=&]M.C!P>#L@;6%R9VEN+6QE9G0Z-"4G/CQF;VYT('-T>6QE/3-$ M)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6EN9R!#;VYD96YS960@0V]N M#MM87)G M:6XM8F]T=&]M.C!P>#L@;6%R9VEN+6QE9G0Z-"4G/CQF;VYT('-T>6QE/3-$ M)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@&-H86YG92!R871E6EN9R!#;VYD96YS960@0V]N'0M86QI9VXZ(&QE9G0G(&)O M3IT:6UEF4],T0R/CQB/BAC*3PO8CX\ M+V9O;G0^/"]T9#X@#0H@("`\=&0@86QI9VX],T1L969T('9A;&EG;CTS1'1O M<#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4],T0R/CQB/CPO8CX\8CX\:3Y);F-O;64@5&%X97,@)B,X,C$Q.SPO M:3X\+V(^(#PO9F]N=#X\+W1D/@T*("`@/"]T6QE/3-$)V9O;G0M9F%M:6QY M.G1I;65S(&YE=R!R;VUA;B<@"!P=7)P;W-E#MM87)G:6XM8F]T=&]M.C!P>#L@;6%R9VEN+6QE M9G0Z-"4G/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R M;VUA;B<@2!O9B!B M96EN9R!U;'1I;6%T96QY(')E86QI>F5D('5P;VX@F5D('1A>"!B96YE9FET6QE/3-$9F]N="US:7IE.C%P>#MM87)G:6XM=&]P.C9P>#MM87)G:6XM M8F]T=&]M.C!P>#XF(S$V,#L\+W`^#0H@("`\=&%B;&4@6QE/3-$)VUA65E6QE/3-$9F]N="US:7IE.C$X<'@[;6%R9VEN M+71O<#HP<'@[;6%R9VEN+6)O='1O;3HP<'@^)B,Q-C`[/"]P/@T*("`@/'1A M8FQE('-T>6QE/3-$)V)O6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I M;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/@T*("`@0V%S:"!A;F0@8V%S:"!E<75I=F%L96YT6QE/3-$9F]N="US:7IE.C$R<'@[;6%R9VEN+71O<#HP<'@[;6%R M9VEN+6)O='1O;3HP<'@^)B,Q-C`[/"]P/@T*("`@/'1A8FQE(&-E;&QS<&%C M:6YG/3-$,"!C96QL<&%D9&EN9STS1#`@=VED=&@],T0Y,B4@8F]R9&5R/3-$ M,"!S='EL93TS1"=B;W)D97(M8V]L;&%P'0M86QI M9VXZ(&QE9G0G(&%L:6=N/3-$8V5N=&5R/@T*("`@/"$M+2!"96=I;B!486)L M92!(96%D("TM/@T*("`@/'1R/B`-"B`@(#QT9"!W:61T:#TS1#8V)3XF(S$V M,#L\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@=VED=&@],T0T)3XF M(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V M,#L\+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT9"!V86QI9VX] M,T1B;W1T;VT@=VED=&@],T0T)3XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V M,#L\+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V,#L\ M+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@=VED=&@],T0T)3XF(S$V M,#L\+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V,#L\ M+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B M;W1T;VT@=VED=&@],T0T)3XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V,#L\ M+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D M/@T*("`@/"]TF4],T0Q/B8C,38P.SPO9F]N=#X\ M+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@8V]LF4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`- M"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@8V]LF4],T0Q/B8C M,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O M;G0@"!S;VQI9"`C,#`P,#`P)SX\9F]N="!S='EL M93TS1"=F;VYT+69A;6EL>3IT:6UEF4],T0Q/CQB M/D-AF4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B M;W1T;VT@8V]LF4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI M9VX],T1B;W1T;VT^/&9O;G0@"!S;VQI9"`C,#`P M,#`P)SX\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4],T0Q/CQB/D-AF4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@ M(#QT9"!V86QI9VX],T1B;W1T;VT@8V]LF4],T0Q/B8C,38P.SPO9F]N=#X\+W1D M/@T*("`@/"]T6QE/3-$ M)VUA6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R M;VUA;B<@3IT:6UEF4],T0R/C(T+#`V-CPO9F]N=#X\ M+W1D/B`-"B`@(#QT9"!N;W=R87`],T1N;W=R87`@=F%L:6=N/3-$8F]T=&]M M/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@ M6QE/3-$)V9O;G0M9F%M M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0R M/B8C.#(Q,CLF(S$V,#LF(S$V,#L\+V9O;G0^/"]T9#X@#0H@("`\=&0@;F]W M3IT:6UEF4],T0R/B8C,38P.SPO M9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B0\+V9O;G0^/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$ M8F]T=&]M(&%L:6=N/3-$3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B M;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B0\+V9O;G0^/"]T9#X@#0H@ M("`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$'0M:6YD96YT.BTQ+C`P96TG/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY M.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI M9VX],T1B;W1T;VT^)B,Q-C`[/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T M=&]M/B8C,38P.SPO=&0^(`T*("`@/'1D('9A;&EG;CTS1&)O='1O;3XF(S$V M,#L\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D M/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^)B,Q-C`[/"]T9#X@#0H@("`\ M=&0@=F%L:6=N/3-$8F]T=&]M/B8C,38P.SPO=&0^(`T*("`@/'1D('9A;&EG M;CTS1&)O='1O;3XF(S$V,#L\+W1D/@T*("`@/"]T6QE/3-$)VUA6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I M;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R M;VUA;B<@6QE/3-$)V9O M;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA M;B<@3IT:6UEF4],T0R/B8C,38P.SPO9F]N M=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX] M,T1B;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=F;VYT+69A M;6EL>3IT:6UEF4],T0R/B8C.#(Q,CLF(S$V,#LF M(S$V,#L\+V9O;G0^/"]T9#X@#0H@("`\=&0@;F]W3IT:6UE MF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@ M(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C M,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@86QI M9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4],T0R/C$L,#`P/"]F;VYT/CPO=&0^(`T*("`@/'1D M(&YO=W)A<#TS1&YO=W)A<"!V86QI9VX],T1B;W1T;VT^/&9O;G0@'0M:6YD96YT.BTQ+C`P96TG/CQF;VYT('-T>6QE/3-$)V9O;G0M M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I M;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO M9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`- M"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\ M+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B M;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL M>3IT:6UEF4],T0R/B8C.#(Q,CLF(S$V,#LF(S$V M,#L\+V9O;G0^/"]T9#X@#0H@("`\=&0@;F]W3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/@T*("`@/"]T MF4Z,7!X/B`-"B`@(#QT9"!V M86QI9VX],T1B;W1T;VT^)B,Q-C`[/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$ M8F]T=&]M/B8C,38P.SPO=&0^(`T*("`@/'1D('9A;&EG;CTS1&)O='1O;3X- M"B`@(#QP('-T>6QE/3-$)V)O6QE/3-$)V)O"!S;VQI9"`C,#`P,#`P)SXF(S$V,#L\+W`^#0H@("`\+W1D/B`-"B`@ M(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@("`\<"!S='EL93TS1"=B;W)D97(M M=&]P.C%P>"!S;VQI9"`C,#`P,#`P)SXF(S$V,#L\+W`^#0H@("`\+W1D/B`- M"B`@(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^ M)B,Q-C`[/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*("`@/'`@ M6QE/3-$)V)O6QE/3-$)V)O3IT:6UEF4] M,T0R/E1O=&%L/"]F;VYT/CPO<#X-"B`@(#PO=&0^(`T*("`@/'1D('9A;&EG M;CTS1&)O='1O;3X\9F]N="!S:7IE/3-$,3XF(S$V,#L\+V9O;G0^/"]T9#X@ M#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)V9O;G0M M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4] M,T0R/C,X+#4Y-#PO9F]N=#X\+W1D/B`-"B`@(#QT9"!N;W=R87`],T1N;W=R M87`@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY M.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/C$L,#`P/"]F;VYT/CPO=&0^(`T*("`@/'1D M(&YO=W)A<#TS1&YO=W)A<"!V86QI9VX],T1B;W1T;VT^/&9O;G0@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX] M,T1B;W1T;VT^/&9O;G0@6QE/3-$)V9O;G0M M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`- M"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT M:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/@T* M("`@/"]TF4Z,7!X/B`-"B`@ M(#QT9"!V86QI9VX],T1B;W1T;VT^)B,Q-C`[/"]T9#X@#0H@("`\=&0@=F%L M:6=N/3-$8F]T=&]M/B8C,38P.SPO=&0^(`T*("`@/'1D('9A;&EG;CTS1&)O M='1O;3X-"B`@(#QP('-T>6QE/3-$)V)O6QE/3-$)V)O M6QE/3-$)V)O6QE/3-$)V)O'0M86QI9VXZ(&QE9G0G(&)O3IT:6UEF4],T0R/CQB/BAF*3PO8CX\+V9O;G0^ M/"]T9#X@#0H@("`\=&0@86QI9VX],T1L969T('9A;&EG;CTS1'1O<#X\9F]N M="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4] M,T0R/CQB/CPO8CX\8CX\:3Y296-E;G0@06-C;W5N=&EN9R!0#MM M87)G:6XM8F]T=&]M.C!P>#L@;6%R9VEN+6QE9G0Z-"4G/CQF;VYT('-T>6QE M/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@2!A9&]P=&5D('1H97-E(&YE=R!P3IT:6UEF4] M,T0R/DEN(%-E<'1E;6)E&ES=&5N8V4@;V8@979E;G1S(&]R(&-I6EN9R!A;6]U;G0L('!E28C.#(Q-SMS(&%D;W!T:6]N(&]F('1H:7,@9W5I9&%N8V4@ M969F96-T:79E($]C=&]B97(F(S$V,#LQ+"`R,#$R(&AA9"!N;R!I;7!A8W0@ M;VX@=&AE($-O;7!A;GDF(S@R,3<[6QE/3-$9F]N="US:7IE.C$X M<'@[;6%R9VEN+71O<#HP<'@[;6%R9VEN+6)O='1O;3HP<'@^)B,Q-C`[/"]P M/@T*("`@/'1A8FQE('-T>6QE/3-$)V)O6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA M;B<@6QE/3-$)V9O;G0M M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)VUA M2X@/"]F;VYT/CPO<#X-"B`@(#QP('-T>6QE/3-$9F]N M="US:7IE.C%P>#MM87)G:6XM=&]P.C$X<'@[;6%R9VEN+6)O='1O;3HP<'@^ M)B,Q-C`[/"]P/@T*/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T* M("`@(#PO=&%B;&4^#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM/5]. M97AT4&%R=%\V,F8W9F$T.5]D,#(U7S0R,F)?86(U-E]D-&5B,V9F9F8Y,3<- M"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO-C)F-V9A-#E?9#`R-5\T M,C)B7V%B-39?9#1E8C-F9F9F.3$W+U=O'0O:'1M;#L@8VAA7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@ M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/"$M+41/0U194$4@:'1M;"!054), M24,@(BTO+U&AT;6PQ+T141"]X:'1M;#$M=')A;G-I M=&EO;F%L+F1T9"(@+2T^#0H@("`\(2TM($)E9VEN($)L;V-K(%1A9V=E9"!. M;W1E(#,@+2!U41I6QE/3-$;6%R9VEN+71O<#HP<'@[;6%R9VEN+6)O='1O M;3HP<'@^/&9O;G0@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S M(&YE=R!R;VUA;B<@F4Z,3)P>#MM87)G:6XM=&]P.C!P>#MM87)G:6XM8F]T=&]M M.C!P>#XF(S$V,#L\+W`^#0H@("`\=&%B;&4@8V5L;'-P86-I;F<],T0P(&-E M;&QP861D:6YG/3-$,"!W:61T:#TS1#6QE/3-$ M)V)OF4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX] M,T1B;W1T;VT^/&9O;G0@"!S;VQI9"`C,#`P,#`P M)SX\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4],T0Q/CQB/DUAF4] M,T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T M;VT^/&9O;G0@"!S;VQI9"`C,#`P,#`P)SX\9F]N M="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4] M,T0Q/CQB/E-E<'1E;6)E'0M M:6YD96YT.BTQ+C`P96TG/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I M;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/B0\+V9O;G0^/"]T9#X@#0H@("`\=&0@=F%L:6=N M/3-$8F]T=&]M(&%L:6=N/3-$6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@ M6QE/3-$)V9O;G0M9F%M M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0R M/C8L.3$V/"]F;VYT/CPO=&0^(`T*("`@/'1D(&YO=W)A<#TS1&YO=W)A<"!V M86QI9VX],T1B;W1T;VT^/&9O;G0@'0M:6YD96YT.BTQ M+C`P96TG/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R M;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@ M6QE/3-$)V9O;G0M9F%M M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B M;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D M/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N M="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4] M,T0R/CDL-30P/"]F;VYT/CPO=&0^(`T*("`@/'1D(&YO=W)A<#TS1&YO=W)A M<"!V86QI9VX],T1B;W1T;VT^/&9O;G0@'0M:6YD96YT.BTQ+C`P96TG/CQF;VYT('-T>6QE/3-$)V9O M;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@ M6QE/3-$)V9O;G0M9F%M M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B M;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D M/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N M="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4] M,T0R/C(L,S(V/"]F;VYT/CPO=&0^(`T*("`@/'1D(&YO=W)A<#TS1&YO=W)A M<"!V86QI9VX],T1B;W1T;VT^/&9O;G0@'0M:6YD96YT M.BTQ+C`P96TG/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE M=R!R;VUA;B<@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\ M+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#X\ M9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4],T0R/C$T+#6QE/3-$)V9O;G0M9F%M M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY M.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$9F]N="US:7IE.C%P>#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M M/B8C,38P.SPO=&0^(`T*("`@/'1D('9A;&EG;CTS1&)O='1O;3XF(S$V,#L\ M+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@("`\<"!S='EL93TS M1"=B;W)D97(M=&]P.C%P>"!S;VQI9"`C,#`P,#`P)SXF(S$V,#L\+W`^#0H@ M("`\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@("`\<"!S='EL M93TS1"=B;W)D97(M=&]P.C%P>"!S;VQI9"`C,#`P,#`P)SXF(S$V,#L\+W`^ M#0H@("`\+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT9"!V86QI M9VX],T1B;W1T;VT^)B,Q-C`[/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T M=&]M/@T*("`@/'`@'0M:6YD96YT.BTQ+C`P96TG/CQF;VYT('-T>6QE M/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT M9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@6QE M/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO9F]N M=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA M;B<@6QE/3-$9F]N="US:7IE M.C%P>#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C,38P.SPO=&0^(`T* M("`@/'1D('9A;&EG;CTS1&)O='1O;3XF(S$V,#L\+W1D/B`-"B`@(#QT9"!V M86QI9VX],T1B;W1T;VT^#0H@("`\<"!S='EL93TS1"=B;W)D97(M=&]P.C-P M>"!D;W5B;&4@(S`P,#`P,"<^)B,Q-C`[/"]P/@T*("`@/"]T9#X@#0H@("`\ M=&0@=F%L:6=N/3-$8F]T=&]M/@T*("`@/'`@2`M+3X-"B`@(#PO=&%B;&4^ M(`T*/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@(#PO=&%B M;&4^#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%\V M,F8W9F$T.5]D,#(U7S0R,F)?86(U-E]D-&5B,V9F9F8Y,3<-"D-O;G1E;G0M M3&]C871I;VXZ(&9I;&4Z+R\O0SHO-C)F-V9A-#E?9#`R-5\T,C)B7V%B-39? M9#1E8C-F9F9F.3$W+U=O'0O:'1M;#L@8VAA'0^/"$M+41/0U194$4@:'1M;"!054),24,@(BTO+U&AT;6PQ+T141"]X:'1M;#$M=')A;G-I=&EO;F%L+F1T9"(@+2T^ M#0H@("`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`E(&1U M3IT:6UEF4] M,T0R/@T*("`@26X@861D:71I;VXL(&%P<')O>&EM871E;'D@)#0L.#,P(&%N M9"`D-"PV,#`@;V8@;W5R(&%C8V]U;G1S(')E8V5I=F%B;&4@870@36%R8V@F M(S$V,#LS,2P@,C`Q,R!A;F0@4V5P=&5M8F5R)B,Q-C`[,S`L(#(P,3(L(')E M2P@:7,@9'5E(&9R;VT@271A;&EA;B!H;W-P:71A;"!C=7-T M;VUE2P@ M86YD(#,R)2!A;F0@,C(E(&1U#MM87)G M:6XM8F]T=&]M.C!P>#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UE MF4],T0R/@T*("`@5'=O(&1I86=N;W-T:6,@;6%N M=69A8W1U6QE/3-$ M;6%R9VEN+71O<#HP<'@[;6%R9VEN+6)O='1O;3HP<'@^/&9O;G0@F4Z,3)P>#MM87)G:6XM=&]P.C!P>#MM87)G:6XM8F]T=&]M.C!P>#XF M(S$V,#L\+W`^#0H@("`\=&%B;&4@8V5L;'-P86-I;F<],T0P(&-E;&QP861D M:6YG/3-$,"!W:61T:#TS1#$P,"4@8F]R9&5R/3-$,"!S='EL93TS1"=B;W)D M97(M8V]L;&%P'0M86QI9VXZ(&QE9G0G(&%L:6=N M/3-$8V5N=&5R/@T*("`@/"$M+2!"96=I;B!486)L92!(96%D("TM/@T*("`@ M/'1R/B`-"B`@(#QT9"!W:61T:#TS1#4X)3XF(S$V,#L\+W1D/B`-"B`@(#QT M9"!V86QI9VX],T1B;W1T;VT@=VED=&@],T0T)3XF(S$V,#L\+W1D/B`-"B`@ M(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT M9#XF(S$V,#L\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@=VED=&@] M,T0T)3XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT M9#XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT9"!V M86QI9VX],T1B;W1T;VT@=VED=&@],T0T)3XF(S$V,#L\+W1D/B`-"B`@(#QT M9#XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF M(S$V,#L\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@=VED=&@],T0T M)3XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF M(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT9"!V86QI M9VX],T1B;W1T;VT@=VED=&@],T0T)3XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF M(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V M,#L\+W1D/@T*("`@/"]TF4],T0Q/B8C,38P.SPO M9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@8V]L6QE/3-$)V)O M6QE/3-$ M)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@"!S;VQI9"`C,#`P,#`P)SX\9F]N="!S M='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4],T0Q M/CQB/D5UF4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX] M,T1B;W1T;VT@8V]L6QE/3-$)V)O6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA M;B<@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI M9VX],T1B;W1T;VT@8V]L6QE/3-$)V)O6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R M;VUA;B<@3IT:6UEF4],T0Q/CQB/E1O=&%L/"]B/CPO9F]N=#X\+W1D/B`-"B`@ M(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@2`M+3X-"B`@(#QT6QE/3-$)VUAF4],T0R M/CQB/B8C,38P.R8C,38P.SPO8CX\+V9O;G0^/"]P/@T*("`@/"]T9#X-"B`@ M(#PO='(^(`T*("`@/'1R/B`-"B`@(#QT9"!V86QI9VX],T1T;W`^#0H@("`\ M<"!S='EL93TS1"=M87)G:6XM;&5F=#HQ+C`P96T[('1E>'0M:6YD96YT.BTQ M+C`P96TG/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R M;VUA;B<@F4],T0Q/B8C M,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^)B,Q M-C`[/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C,38P.SPO=&0^ M(`T*("`@/'1D('9A;&EG;CTS1&)O='1O;3XF(S$V,#L\+W1D/B`-"B`@(#QT M9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI M9VX],T1B;W1T;VT^)B,Q-C`[/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T M=&]M/B8C,38P.SPO=&0^(`T*("`@/'1D('9A;&EG;CTS1&)O='1O;3XF(S$V M,#L\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/E1H:7)D+7!A6QE/3-$)V9O;G0M9F%M:6QY.G1I M;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/C,P+#,Q M,#PO9F]N=#X\+W1D/B`-"B`@(#QT9"!N;W=R87`],T1N;W=R87`@=F%L:6=N M/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE M=R!R;VUA;B<@6QE/3-$ M)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/C8L,#DS/"]F;VYT/CPO=&0^(`T*("`@/'1D(&YO=W)A<#TS M1&YO=W)A<"!V86QI9VX],T1B;W1T;VT^/&9O;G0@F4],T0Q M/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^ M/&9O;G0@6QE/3-$)V9O;G0M9F%M:6QY.G1I M;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V M86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$ M)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UE MF4],T0R/C0W+#(V-3PO9F]N=#X\+W1D/B`-"B`@ M(#QT9"!N;W=R87`],T1N;W=R87`@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T M>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/DEN=&5R+7-E M9VUE;G0\+V9O;G0^/"]P/@T*("`@/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$ M8F]T=&]M/CQF;VYT('-I>F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@ M(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$)V9O;G0M9F%M:6QY M.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I M;65S(&YE=R!R;VUA;B<@6QE M/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE M=R!R;VUA;B<@6QE/3-$ M)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D M/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/BDF(S$V,#L\+V9O M;G0^/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-I>F4] M,T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T M;VT^/&9O;G0@'0M:6YD96YT.BTQ+C`P96TG/CQF;VYT('-T>6QE/3-$)V9O;G0M M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D M/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N M="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4] M,T0R/C$Q+#8Q,CPO9F]N=#X\+W1D/B`-"B`@(#QT9"!N;W=R87`],T1N;W=R M87`@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY M.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I M;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI M9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE M=R!R;VUA;B<@6QE/3-$ M)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R M;VUA;B<@3IT:6UEF4],T0R/BDF(S$V,#L\+V9O M;G0^/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-I>F4] M,T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T M;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/@T*("`@/"]T6QE/3-$)VUA M6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY M.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4] M,T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T M;VT^/&9O;G0@3IT M:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`- M"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N="!S M='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4],T0R M/B8C.#(Q,CLF(S$V,#LF(S$V,#L\+V9O;G0^/"]T9#X@#0H@("`\=&0@;F]W M3IT:6UEF4],T0R/B8C,38P.SPO M9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI M9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=F;VYT M+69A;6EL>3IT:6UEF4],T0R/C(Q+#$S,CPO9F]N M=#X\+W1D/B`-"B`@(#QT9"!N;W=R87`],T1N;W=R87`@=F%L:6=N/3-$8F]T M=&]M/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA M;B<@6QE/3-$)V9O;G0M M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@ M6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S M(&YE=R!R;VUA;B<@6QE M/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@'0M:6YD96YT.BTQ+C`P96TG/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@ M6QE/3-$)V9O;G0M9F%M M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B M;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D M/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N M="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4] M,T0R/B8C.#(Q,CLF(S$V,#LF(S$V,#L\+V9O;G0^/"]T9#X@#0H@("`\=&0@ M;F]W3IT:6UEF4],T0R/B8C,38P M.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@ M3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V M86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=F M;VYT+69A;6EL>3IT:6UEF4],T0R/C8L.34W/"]F M;VYT/CPO=&0^(`T*("`@/'1D(&YO=W)A<#TS1&YO=W)A<"!V86QI9VX],T1B M;W1T;VT^/&9O;G0@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D M/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V M86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S M(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/E1O=&%L(&%S6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S M(&YE=R!R;VUA;B<@6QE M/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO9F]N M=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P M.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@ M3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V M86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=F M;VYT+69A;6EL>3IT:6UEF4],T0R/C$P,BPS,CD\ M+V9O;G0^/"]T9#X@#0H@("`\=&0@;F]W3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V M86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P.SPO M9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R M:6=H=#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4],T0R/B@T,BPT-3$\+V9O;G0^/"]T9#X@#0H@("`\=&0@;F]W M3IT:6UEF4],T0R/BDF(S$V,#L\ M+V9O;G0^/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-I M>F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B M;W1T;VT^/&9O;G0@'0M M:6YD96YT.BTQ+C`P96TG/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I M;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO9F]N=#X\ M+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^)B,Q-C`[/"]T9#X@#0H@ M("`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C,38P.SPO=&0^(`T*("`@/'1D('9A M;&EG;CTS1&)O='1O;3XF(S$V,#L\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B M;W1T;VT^/&9O;G0@F4],T0Q M/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^ M)B,Q-C`[/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C,38P.SPO M=&0^(`T*("`@/'1D('9A;&EG;CTS1&)O='1O;3XF(S$V,#L\+W1D/@T*("`@ M/"]T6QE/3-$)VUAF4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@ M(#QT9"!V86QI9VX],T1B;W1T;VT^)B,Q-C`[/"]T9#X@#0H@("`\=&0@=F%L M:6=N/3-$8F]T=&]M/B8C,38P.SPO=&0^(`T*("`@/'1D('9A;&EG;CTS1&)O M='1O;3XF(S$V,#L\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O M;G0@'0M:6YD96YT.BTQ+C`P96TG/CQF;VYT('-T>6QE/3-$)V9O;G0M M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V M86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$ M)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO9F]N=#X\ M+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@ M3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\ M+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B0\+V9O;G0^/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M M(&%L:6=N/3-$F4],T0R M/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^ M/&9O;G0@3IT:6UE MF4],T0R/B0\+V9O;G0^/"]T9#X@#0H@("`\=&0@ M=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$F4],T0Q/B8C M,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O M;G0@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S M(&YE=R!R;VUA;B<@'0M:6YD96YT.BTQ+C`P96TG/CQF;VYT('-T>6QE/3-$)V9O M;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D M/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N M="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4] M,T0R/C(L-S,V/"]F;VYT/CPO=&0^(`T*("`@/'1D(&YO=W)A<#TS1&YO=W)A M<"!V86QI9VX],T1B;W1T;VT^/&9O;G0@F4],T0Q/B8C,38P M.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@ MF4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX] M,T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI M9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P.SPO9F]N M=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H M=#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4],T0R/B@S+#`V-#PO9F]N=#X\+W1D/B`-"B`@(#QT9"!N;W=R87`] M,T1N;W=R87`@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)V9O;G0M M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX] M,T1B;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=F;VYT+69A M;6EL>3IT:6UEF4],T0R/B8C.#(Q,CLF(S$V,#LF M(S$V,#L\+V9O;G0^/"]T9#X@#0H@("`\=&0@;F]W3IT:6UE MF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/@T*("`@ M/"]T6QE/3-$)VUA3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\ M+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#X\ M9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4],T0R/C$Q+#0V,CPO9F]N=#X\+W1D/B`-"B`@(#QT9"!N;W=R87`],T1N M;W=R87`@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY M.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V M86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S M(&YE=R!R;VUA;B<@6QE M/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE M=R!R;VUA;B<@6QE/3-$ M)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V M86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=F M;VYT+69A;6EL>3IT:6UEF4],T0R/C$T+#@R-SPO M9F]N=#X\+W1D/B`-"B`@(#QT9"!N;W=R87`],T1N;W=R87`@=F%L:6=N/3-$ M8F]T=&]M/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R M;VUA;B<@3IT:6UEF4],T0R/D=O;V1W:6QL("A397!T96UB97(@,S`L(#(P,3(I/"]F;VYT/CPO M<#X-"B`@(#PO=&0^(`T*("`@/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S M:7IE/3-$,3XF(S$V,#L\+V9O;G0^/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$ M8F]T=&]M/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R M;VUA;B<@6QE/3-$)V9O M;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI M9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P.SPO9F]N M=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H M=#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4],T0R/B8C.#(Q,CLF(S$V,#LF(S$V,#L\+V9O;G0^/"]T9#X@#0H@ M("`\=&0@;F]W3IT:6UEF4],T0R M/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^ M/&9O;G0@3IT:6UE MF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@ M(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL M93TS1"=F;VYT+69A;6EL>3IT:6UEF4],T0R/C(Q M+#@Y-CPO9F]N=#X\+W1D/B`-"B`@(#QT9"!N;W=R87`],T1N;W=R87`@=F%L M:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S M(&YE=R!R;VUA;B<@6QE M/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE M=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@ M6QE/3-$)V9O;G0M9F%M M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@'0M:6YD96YT.BTQ+C`P96TG/CQF;VYT('-T>6QE/3-$ M)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UE MF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@ M(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL M93TS1"=F;VYT+69A;6EL>3IT:6UEF4],T0R/C(L M,C,Y/"]F;VYT/CPO=&0^(`T*("`@/'1D(&YO=W)A<#TS1&YO=W)A<"!V86QI M9VX],T1B;W1T;VT^/&9O;G0@F4],T0Q/B8C,38P.SPO9F]N M=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@ M(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$)V9O;G0M9F%M:6QY M.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I M;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R M;VUA;B<@6QE/3-$)V9O M;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA M;B<@'0M:6YD96YT.BTQ+C`P96TG/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY M.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$ M)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R M;VUA;B<@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B M;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI M9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P.SPO9F]N M=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H M=#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4],T0R/C$P,2PW,#8\+V9O;G0^/"]T9#X@#0H@("`\=&0@;F]W3IT:6UEF4],T0R/B8C,38P.SPO9F]N M=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX] M,T1B;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=F;VYT+69A M;6EL>3IT:6UEF4],T0R/B@S."PT,C(\+V9O;G0^ M/"]T9#X@#0H@("`\=&0@;F]W3IT:6UEF4],T0R/BDF(S$V,#L\+V9O;G0^/"]T9#X@#0H@("`\=&0@=F%L:6=N M/3-$8F]T=&]M/CQF;VYT('-I>F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`- M"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@'0M:6YD96YT.BTQ+C`P96TG/CQF;VYT('-T>6QE M/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO M9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^)B,Q-C`[/"]T M9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C,38P.SPO=&0^(`T*("`@ M/'1D('9A;&EG;CTS1&)O='1O;3XF(S$V,#L\+W1D/B`-"B`@(#QT9"!V86QI M9VX],T1B;W1T;VT^/&9O;G0@'0M:6YD96YT.BTQ+C`P96TG/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI M9VX],T1B;W1T;VT^)B,Q-C`[/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T M=&]M/B8C,38P.SPO=&0^(`T*("`@/'1D('9A;&EG;CTS1&)O='1O;3XF(S$V M,#L\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D M/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^)B,Q-C`[/"]T9#X@#0H@("`\ M=&0@=F%L:6=N/3-$8F]T=&]M/B8C,38P.SPO=&0^(`T*("`@/'1D('9A;&EG M;CTS1&)O='1O;3XF(S$V,#L\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T M;VT^/&9O;G0@3IT:6UEF4] M,T0R/E1H:7)D+7!A6QE/3-$ M)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/C8P+#8W-CPO9F]N=#X\+W1D/B`-"B`@(#QT9"!N;W=R87`] M,T1N;W=R87`@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)V9O;G0M M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@ M3IT M:6UEF4],T0R/C$Q+#,Y-CPO9F]N=#X\+W1D/B`- M"B`@(#QT9"!N;W=R87`],T1N;W=R87`@=F%L:6=N/3-$8F]T=&]M/CQF;VYT M('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I M;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/C(P+#4T M-#PO9F]N=#X\+W1D/B`-"B`@(#QT9"!N;W=R87`],T1N;W=R87`@=F%L:6=N M/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE M=R!R;VUA;B<@6QE/3-$ M)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/B8C.#(Q,CLF(S$V,#LF(S$V,#L\+V9O;G0^/"]T9#X@#0H@ M("`\=&0@;F]W3IT:6UEF4],T0R M/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^ M/&9O;G0@3IT:6UE MF4],T0R/B0\+V9O;G0^/"]T9#X@#0H@("`\=&0@ M=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/@T*("`@/"]T6QE M/3-$)VUA6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S M(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/B8C M,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O M;G0@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT M9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS M1"=F;VYT+69A;6EL>3IT:6UEF4],T0R/C8\+V9O M;G0^/"]T9#X@#0H@("`\=&0@;F]W3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI M9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P.SPO9F]N M=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H M=#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4],T0R/C4P.#PO9F]N=#X\+W1D/B`-"B`@(#QT9"!N;W=R87`],T1N M;W=R87`@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY M.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY M.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$ M)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4] M,T0R/D]P97)A=&EN9R!I;F-O;64\+V9O;G0^/"]P/@T*("`@/"]T9#X@#0H@ M("`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-I>F4],T0Q/B8C,38P.SPO M9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C M,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O M;G0@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT M9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS M1"=F;VYT+69A;6EL>3IT:6UEF4],T0R/C6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R M;VUA;B<@6QE/3-$)V9O M;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA M;B<@3IT:6UEF4],T0R/B8C,38P.SPO9F]N M=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX] M,T1B;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=F;VYT+69A M;6EL>3IT:6UEF4],T0R/CF4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT M9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT M:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/@T* M("`@/"]T6QE/3-$)VUAF4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@ M(#QT9"!V86QI9VX],T1B;W1T;VT^)B,Q-C`[/"]T9#X@#0H@("`\=&0@=F%L M:6=N/3-$8F]T=&]M/B8C,38P.SPO=&0^(`T*("`@/'1D('9A;&EG;CTS1&)O M='1O;3XF(S$V,#L\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O M;G0@F4],T0Q/B8C,38P.SPO M9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^)B,Q-C`[/"]T M9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C,38P.SPO=&0^(`T*("`@ M/'1D('9A;&EG;CTS1&)O='1O;3XF(S$V,#L\+W1D/@T*("`@/"]T6QE/3-$)VUAF4],T0Q/B8C,38P.SPO9F]N=#X\ M+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^)B,Q-C`[/"]T9#X@#0H@ M("`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C,38P.SPO=&0^(`T*("`@/'1D('9A M;&EG;CTS1&)O='1O;3XF(S$V,#L\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B M;W1T;VT^/&9O;G0@'0M M:6YD96YT.BTQ+C`P96TG/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I M;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B M;W1T;VT^/&9O;G0@6QE/3-$)V9O;G0M9F%M M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@ M(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO M9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R M;VUA;B<@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B M;W1T;VT^/&9O;G0@6QE/3-$)V9O;G0M9F%M M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S M(&YE=R!R;VUA;B<@6QE M/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/C@W+#,Q-#PO9F]N=#X\+W1D/B`-"B`@(#QT9"!N;W=R M87`],T1N;W=R87`@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)V9O M;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0R M/DEN=&5R+7-E9VUE;G0\+V9O;G0^/"]P/@T*("`@/"]T9#X@#0H@("`\=&0@ M=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-I>F4],T0Q/B8C,38P.SPO9F]N=#X\ M+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$)V9O M;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA M;B<@6QE/3-$)V9O;G0M M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY M.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO M9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/BDF M(S$V,#L\+V9O;G0^/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF M;VYT('-I>F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI M9VX],T1B;W1T;VT^/&9O;G0@'0M M:6YD96YT.BTQ+C`P96TG/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I M;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V M86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UE MF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@ M(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C M,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@86QI M9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4],T0R/C$L-#`P/"]F;VYT/CPO=&0^(`T*("`@/'1D M(&YO=W)A<#TS1&YO=W)A<"!V86QI9VX],T1B;W1T;VT^/&9O;G0@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX] M,T1B;W1T;VT^/&9O;G0@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R M;VUA;B<@6QE/3-$)V9O M;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA M;B<@6QE/3-$)V9O;G0M M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX] M,T1B;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=F;VYT+69A M;6EL>3IT:6UEF4],T0R/C(T+#8S,CPO9F]N=#X\ M+W1D/B`-"B`@(#QT9"!N;W=R87`],T1N;W=R87`@=F%L:6=N/3-$8F]T=&]M M/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@ M2`M+3X-"B`@(#PO=&%B;&4^#0H@("`\<"!S='EL M93TS1&9O;G0M'0M86QI9VXZ(&QE9G0G(&)O3IT:6UEF4],T0R/D5L:6UI;F%T M:6]N'0M86QI M9VXZ(&QE9G0G(&)O3IT:6UEF4],T0R/DQI9F4@4V-I96YC92!I;F-L=61E2X@/"]F;VYT/CPO=&0^#0H@("`\+W1R M/@T*("`@/"]T86)L93X-"B`@(#QP('-T>6QE/3-$;6%R9VEN+71O<#HQ,G!X M.VUA6QE/3-$)V9O;G0M9F%M:6QY M.G1I;65S(&YE=R!R;VUA;B<@3X-"CPO:'1M M;#X-"@T*+2TM+2TM/5].97AT4&%R=%\V,F8W9F$T.5]D,#(U7S0R,F)?86(U M-E]D-&5B,V9F9F8Y,3<-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO M-C)F-V9A-#E?9#`R-5\T,C)B7V%B-39?9#1E8C-F9F9F.3$W+U=O'0O:'1M;#L@8VAA M'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@ M/'1R(&-L87-S/3-$'0^/"$M+41/0U194$4@:'1M;"!054),24,@(BTO+U&AT;6PQ+T141"]X:'1M;#$M=')A;G-I=&EO;F%L+F1T9"(@ M+2T^#0H@("`\(2TM($)E9VEN($)L;V-K(%1A9V=E9"!.;W1E(#4@+2!U6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@ M#MM87)G M:6XM8F]T=&]M.C!P>#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UE MF4],T0R/D$@2!O9B!O=7(@86-Q=6ER M960@:6YT86YG:6)L92!AF4Z,3)P>#MM87)G:6XM=&]P.C!P>#MM87)G M:6XM8F]T=&]M.C!P>#XF(S$V,#L\+W`^#0H@("`\=&%B;&4@8V5L;'-P86-I M;F<],T0P(&-E;&QP861D:6YG/3-$,"!W:61T:#TS1#DR)2!B;W)D97(],T0P M('-T>6QE/3-$)V)OF4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V M86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0Q/CQB/DUAF4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT M9"!V86QI9VX],T1B;W1T;VT@8V]LF4],T0Q/B8C M,38P.SPO9F]N=#X\+W1D/@T*("`@/"]TF4],T0Q M/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@ M8V]LF4],T0Q M/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@ M8V]LF4],T0Q/B8C,38P.SPO9F]N=#X\ M+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0Q/CQB/D=R;W-S/&)R("\^ M0V%RF4],T0Q/B8C,38P.SPO9F]N=#X\ M+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0Q/CQB/D%C8W5M=6QA=&5D M/&)R("\^06UOF%T:6]N/"]B/CPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V M86QI9VX],T1B;W1T;VT^/&9O;G0@2`M+3X-"B`@(#QT3IT:6UEF4],T0R/DUA;G5F86-T=7)I;F<@=&5C:&YO;&]G:65S+"!C;W)E('!R;V1U M8W1S(&%N9"!C96QL(&QI;F5S/"]F;VYT/CPO<#X-"B`@(#PO=&0^(`T*("`@ M/'1D('9A;&EG;CTS1&)O='1O;3X\9F]N="!S:7IE/3-$,3XF(S$V,#L\+V9O M;G0^/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE M/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/C$Q+#4X-CPO9F]N=#X\+W1D/B`-"B`@(#QT9"!N;W=R M87`],T1N;W=R87`@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)V9O M;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA M;B<@3IT:6UEF4],T0R/CDL-CF4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT M9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@6QE M/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO9F]N M=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA M;B<@3IT:6UEF4],T0R/B8C,38P.SPO9F]N M=#X\+W1D/@T*("`@/"]T6QE/3-$)VUA3IT:6UEF4],T0R/B8C,38P.SPO M9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R M:6=H=#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4],T0R/C0L-C$W/"]F;VYT/CPO=&0^(`T*("`@/'1D(&YO=W)A M<#TS1&YO=W)A<"!V86QI9VX],T1B;W1T;VT^/&9O;G0@F4] M,T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T M;VT^/&9O;G0@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@ M6QE/3-$)V9O;G0M9F%M M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D M/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4] M,T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T M;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT M:6UEF4],T0R/C$L-C$V/"]F;VYT/CPO=&0^(`T* M("`@/'1D(&YO=W)A<#TS1&YO=W)A<"!V86QI9VX],T1B;W1T;VT^/&9O;G0@ M'0M:6YD96YT.BTQ+C`P M96TG/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA M;B<@2!A9W)E96UE M;G1S/"]F;VYT/CPO<#X-"B`@(#PO=&0^(`T*("`@/'1D('9A;&EG;CTS1&)O M='1O;3X\9F]N="!S:7IE/3-$,3XF(S$V,#L\+V9O;G0^/"]T9#X@#0H@("`\ M=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY M.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P M.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@ M6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S M(&YE=R!R;VUA;B<@6QE M/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO9F]N M=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$ M)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V)O6QE/3-$)V)O"!S M;VQI9"`C,#`P,#`P)SXF(S$V,#L\+W`^#0H@("`\+W1D/B`-"B`@(#QT9"!V M86QI9VX],T1B;W1T;VT^#0H@("`\<"!S='EL93TS1"=B;W)D97(M=&]P.C%P M>"!S;VQI9"`C,#`P,#`P)SXF(S$V,#L\+W`^#0H@("`\+W1D/B`-"B`@(#QT M9#XF(S$V,#L\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^)B,Q-C`[ M/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*("`@/'`@F4],T0Q/B8C,38P.SPO M9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R M;VUA;B<@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B M;W1T;VT^/&9O;G0@6QE/3-$)V9O;G0M9F%M M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@ M(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO M9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R M;VUA;B<@6QE/3-$9F]N="US M:7IE.C%P>#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C,38P.SPO=&0^ M(`T*("`@/'1D('9A;&EG;CTS1&)O='1O;3XF(S$V,#L\+W1D/B`-"B`@(#QT M9"!V86QI9VX],T1B;W1T;VT^#0H@("`\<"!S='EL93TS1"=B;W)D97(M=&]P M.C-P>"!D;W5B;&4@(S`P,#`P,"<^)B,Q-C`[/"]P/@T*("`@/"]T9#X@#0H@ M("`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*("`@/'`@"!D;W5B;&4@(S`P,#`P,"<^)B,Q-C`[/"]P/@T*("`@/"]T9#X@#0H@("`\ M=&0@=F%L:6=N/3-$8F]T=&]M/@T*("`@/'`@2`M+3X-"B`@(#PO=&%B;&4^ M(`T*("`@/'`@2P@86YD M("0Q+#$V-2!A;F0@)#$L,#8S(&9O'!E;G-E(&9O M'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA'0^/"$M+41/0U194$4@:'1M;"!054), M24,@(BTO+U&AT;6PQ+T141"]X:'1M;#$M=')A;G-I M=&EO;F%L+F1T9"(@+2T^#0H@("`\(2TM($)E9VEN($)L;V-K(%1A9V=E9"!! M8V-O=6YT:6YG(%!O;&EC>3H@;F]T93)?86-C;W5N=&EN9U]P;VQI8WE?=&%B M;&4Q("T@=7,M9V%A<#I2979E;G5E4F5C;V=N:71I;VY0;VQI8WE497AT0FQO M8VLM+3X-"B`@(#QT86)L92!S='EL93TS1"=B;W)D97(M8V]L;&%P'0M86QI9VXZ(&QE9G0G(&)O#MM87)G M:6XM8F]T=&]M.C!P>#L@;6%R9VEN+6QE9G0Z-"4G/CQF;VYT('-T>6QE/3-$ M)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@2!R96-O9VYI>F5D(&9R;VT@6QE/3-$)VUA3IT:6UEF4],T0Q/CQS=7`^ M)G)E9SL\+W-U<#X\+V9O;G0^(#PO:3YM;VQE8W5L87(@=&5S="!S>7-T96TN M)B,Q-C`[5&AI7-T96T@:6YC;'5D97,@86X@:6YS=')U;65N="P@:6YS M=')U;65N=`T*("`@86-C97-S;W)I97,@86YD('1E2!T:')E92!Y96%R7-T96T@:7,@;F]T('-O;&0@=FEA(&UU;'1I<&QE(&1E M;&EV97)A8FQE(&%R#MM87)G:6XM8F]T=&]M.C!P>#L@;6%R9VEN+6QE9G0Z M-"4G/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA M;B<@2!D96QI=F5R86)L97,@87)E(&%N(&EN2!B;V%R M9"P@<')I;G1EF%T:6]N('!E2!B M92!UF5D('5P;VX@F4],T0R M/D]U2!N;W0@6QE/3-$)VUA2!C;VUE M(&9R;VT@F5D(&)AF5D(&%S('-E2!O9B!P6QE/3-$)VUA'!E5]T86)L M93(@+2!V:79O.D-O;7!R96AE;G-I=F5);F-O;65,;W-S4&]L:6-Y5&5X=$)L M;V-K+2T^#0H@("`\=&%B;&4@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R M;VUA;B<@6QE/3-$)V9O M;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I M;65S(&YE=R!R;VUA;B<@6EN9R!#;VYD96YS960@0V]N6QE/3-$)V9O;G0M9F%M:6QY.G1I M;65S(&YE=R!R;VUA;B<@&-H86YG92!R871E6EN9R!#;VYD96YS960@0V]N'0^/"$M+41/0U194$4@:'1M;"!0 M54),24,@(BTO+U&AT;6PQ+T141"]X:'1M;#$M=')A M;G-I=&EO;F%L+F1T9"(@+2T^#0H@("`\(2TM($)E9VEN($)L;V-K(%1A9V=E M9"!!8V-O=6YT:6YG(%!O;&EC>3H@;F]T93)?86-C;W5N=&EN9U]P;VQI8WE? M=&%B;&4S("T@=7,M9V%A<#I);F-O;65487A0;VQI8WE497AT0FQO8VLM+3X- M"B`@(#QT86)L92!S='EL93TS1"=B;W)D97(M8V]L;&%P'0M86QI9VXZ(&QE9G0G(&)O&5S("8C.#(Q,3L\+VD^/"]B/B`\+V9O;G0^/"]T9#X-"B`@(#PO M='(^#0H@("`\+W1A8FQE/@T*("`@/'`@F4],T0R M/@T*("`@5&AE('!R;W9I&5S(&EN8VQU9&5S M(&9E9&5R86PL(&9O6%B;&4@86YD('1H;W-E(&1E9F5R"!P=7)P;W-E0T*("`@;V-C=7)R:6YG(&EN('1H92!T:&ER9"!A;F0@9F]U3IT:6UEF4],T0R/E=E#0H@("!A8V-O M=6YT(&9O2!R96%L:7IE9"!U M<&]N('-E='1L96UE;G0N($EF(&ET(&ES(&YO="!M;W)E(&QI:V5L>2!T:&%N M(&YO="!T:&%T('1H92!B96YE9FET('=I;&P@8F4@F4@86-C'0^/"$M+41/0U194$4@:'1M;"!0 M54),24,@(BTO+U&AT;6PQ+T141"]X:'1M;#$M=')A M;G-I=&EO;F%L+F1T9"(@+2T^#0H@("`\(2TM($)E9VEN($)L;V-K(%1A9V=E M9"!!8V-O=6YT:6YG(%!O;&EC>3H@;F]T93)?86-C;W5N=&EN9U]P;VQI8WE? M=&%B;&4T("T@=7,M9V%A<#I#;VUP96YS871I;VY296QA=&5D0V]S='-0;VQI M8WE497AT0FQO8VLM+3X-"B`@(#QT86)L92!S='EL93TS1"=B;W)D97(M8V]L M;&%P'0M86QI9VXZ(&QE9G0G(&)O6QE/3-$)VUA65E'0^/"$M+41/0U194$4@:'1M;"!054),24,@(BTO+U&AT;6PQ+T141"]X:'1M;#$M=')A;G-I=&EO;F%L+F1T M9"(@+2T^#0H@("`\(2TM($)E9VEN($)L;V-K(%1A9V=E9"!!8V-O=6YT:6YG M(%!O;&EC>3H@;F]T93)?86-C;W5N=&EN9U]P;VQI8WE?=&%B;&4U("T@=7,M M9V%A<#I#87-H06YD0V%S:$5Q=6EV86QE;G1S4&]L:6-Y5&5X=$)L;V-K+2T^ M#0H@("`\=&%B;&4@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@ M6QE/3-$)V9O;G0M9F%M M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/@T*("`@0V%S:"!A;F0@8V%S:"!E<75I=F%L96YT M6QE/3-$9F]N="US:7IE.C$R<'@[;6%R9VEN+71O<#HP M<'@[;6%R9VEN+6)O='1O;3HP<'@^)B,Q-C`[/"]P/@T*("`@/'1A8FQE(&-E M;&QS<&%C:6YG/3-$,"!C96QL<&%D9&EN9STS1#`@=VED=&@],T0Y,B4@8F]R M9&5R/3-$,"!S='EL93TS1"=B;W)D97(M8V]L;&%P'0M86QI9VXZ(&QE9G0G(&%L:6=N/3-$8V5N=&5R/@T*("`@/"$M+2!"96=I M;B!486)L92!(96%D("TM/@T*("`@/'1R/B`-"B`@(#QT9"!W:61T:#TS1#8V M)3XF(S$V,#L\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@=VED=&@] M,T0T)3XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT M9#XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT9"!V M86QI9VX],T1B;W1T;VT@=VED=&@],T0T)3XF(S$V,#L\+W1D/B`-"B`@(#QT M9#XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF M(S$V,#L\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@=VED=&@],T0T M)3XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF M(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT9"!V86QI M9VX],T1B;W1T;VT@=VED=&@],T0T)3XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF M(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V M,#L\+W1D/@T*("`@/"]TF4],T0Q/B8C,38P.SPO M9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@8V]LF4],T0Q/B8C,38P.SPO9F]N=#X\ M+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@8V]LF4] M,T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T M;VT^/&9O;G0@"!S;VQI9"`C,#`P,#`P)SX\9F]N M="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4] M,T0Q/CQB/D-AF4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI M9VX],T1B;W1T;VT@8V]LF4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT M9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0Q/CQB/D-AF4],T0Q/B8C,38P.SPO9F]N=#X\+W1D M/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@8V]LF4],T0Q/B8C,38P.SPO9F]N M=#X\+W1D/@T*("`@/"]T6QE/3-$)VUA6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S M(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/C(T+#`V-CPO M9F]N=#X\+W1D/B`-"B`@(#QT9"!N;W=R87`],T1N;W=R87`@=F%L:6=N/3-$ M8F]T=&]M/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R M;VUA;B<@6QE/3-$)V9O M;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/B8C.#(Q,CLF(S$V,#LF(S$V,#L\+V9O;G0^/"]T9#X@#0H@("`\ M=&0@;F]W3IT:6UEF4],T0R/B8C M,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O M;G0@3IT:6UEF4],T0R/B0\+V9O;G0^/"]T9#X@#0H@("`\=&0@=F%L M:6=N/3-$8F]T=&]M(&%L:6=N/3-$3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI M9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B0\+V9O;G0^/"]T M9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$'0M:6YD96YT.BTQ+C`P96TG/CQF;VYT('-T>6QE/3-$)V9O;G0M M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT M9"!V86QI9VX],T1B;W1T;VT^)B,Q-C`[/"]T9#X@#0H@("`\=&0@=F%L:6=N M/3-$8F]T=&]M/B8C,38P.SPO=&0^(`T*("`@/'1D('9A;&EG;CTS1&)O='1O M;3XF(S$V,#L\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@ MF4],T0Q/B8C,38P.SPO9F]N M=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^)B,Q-C`[/"]T9#X@ M#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C,38P.SPO=&0^(`T*("`@/'1D M('9A;&EG;CTS1&)O='1O;3XF(S$V,#L\+W1D/@T*("`@/"]T6QE/3-$)VUA6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@ M6QE/3-$)V9O;G0M9F%M M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S M(&YE=R!R;VUA;B<@6QE M/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE M=R!R;VUA;B<@3IT:6UEF4],T0R/B8C,38P M.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@ M3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V M86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=F M;VYT+69A;6EL>3IT:6UEF4],T0R/B8C.#(Q,CLF M(S$V,#LF(S$V,#L\+V9O;G0^/"]T9#X@#0H@("`\=&0@;F]W3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D M/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4] M,T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T M;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT M:6UEF4],T0R/C$L,#`P/"]F;VYT/CPO=&0^(`T* M("`@/'1D(&YO=W)A<#TS1&YO=W)A<"!V86QI9VX],T1B;W1T;VT^/&9O;G0@ M'0M:6YD96YT.BTQ+C`P96TG/CQF;VYT('-T>6QE/3-$ M)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C M,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O M;G0@F4],T0Q/B8C,38P.SPO9F]N=#X\ M+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P.SPO M9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI M9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=F;VYT M+69A;6EL>3IT:6UEF4],T0R/B8C.#(Q,CLF(S$V M,#LF(S$V,#L\+V9O;G0^/"]T9#X@#0H@("`\=&0@;F]W3IT M:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/@T* M("`@/"]TF4Z,7!X/B`-"B`@ M(#QT9"!V86QI9VX],T1B;W1T;VT^)B,Q-C`[/"]T9#X@#0H@("`\=&0@=F%L M:6=N/3-$8F]T=&]M/B8C,38P.SPO=&0^(`T*("`@/'1D('9A;&EG;CTS1&)O M='1O;3X-"B`@(#QP('-T>6QE/3-$)V)O6QE/3-$)V)O"!S;VQI9"`C,#`P,#`P)SXF(S$V,#L\+W`^#0H@("`\ M+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B M;W1T;VT^)B,Q-C`[/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M/@T* M("`@/'`@6QE/3-$)V)O6QE/3-$)V)O3IT:6UEF4],T0R/E1O=&%L/"]F;VYT/CPO<#X-"B`@(#PO=&0^(`T*("`@/'1D M('9A;&EG;CTS1&)O='1O;3X\9F]N="!S:7IE/3-$,3XF(S$V,#L\+V9O;G0^ M/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$ M)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/C,X+#4Y-#PO9F]N=#X\+W1D/B`-"B`@(#QT9"!N;W=R87`] M,T1N;W=R87`@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)V9O;G0M M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@ M3IT M:6UEF4],T0R/C$L,#`P/"]F;VYT/CPO=&0^(`T* M("`@/'1D(&YO=W)A<#TS1&YO=W)A<"!V86QI9VX],T1B;W1T;VT^/&9O;G0@ MF4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V M86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$ M)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO9F]N=#X\ M+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@ M3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\ M+W1D/@T*("`@/"]TF4Z,7!X M/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^)B,Q-C`[/"]T9#X@#0H@("`\ M=&0@=F%L:6=N/3-$8F]T=&]M/B8C,38P.SPO=&0^(`T*("`@/'1D('9A;&EG M;CTS1&)O='1O;3X-"B`@(#QP('-T>6QE/3-$)V)O6QE M/3-$)V)O6QE/3-$)V)O6QE/3-$ M)V)O5]T86)L938@+2!V M:79O.E)E8V5N=$%C8V]U;G1I;F=051E>'1" M;&]C:RTM/@T*("`@/'1A8FQE('-T>6QE/3-$)V)O3IT:6UEF4],T0R/CQB/BAF*3PO8CX\+V9O;G0^/"]T9#X@#0H@("`\ M=&0@86QI9VX],T1L969T('9A;&EG;CTS1'1O<#X\9F]N="!S='EL93TS1"=F M;VYT+69A;6EL>3IT:6UEF4],T0R/CQB/CPO8CX\ M8CX\:3Y296-E;G0@06-C;W5N=&EN9R!06QE/3-$)V9O;G0M9F%M M:6QY.G1I;65S(&YE=R!R;VUA;B<@2!A9&]P M=&5D('1H97-E(&YE=R!P3IT:6UEF4],T0R/DEN(%-E<'1E M;6)E&ES=&5N8V4@;V8@979E;G1S(&]R(&-I2!O9B!E=F5N=',@86YD(&-I2!D971E6EN M9R!A;6]U;G0L('!E28C M.#(Q-SMS(&%D;W!T:6]N(&]F('1H:7,@9W5I9&%N8V4@969F96-T:79E($]C M=&]B97(F(S$V,#LQ+"`R,#$R(&AA9"!N;R!I;7!A8W0@;VX@=&AE($-O;7!A M;GDF(S@R,3<[&AT;6PQ+71R86YS:71I;VYA;"YD=&0B M("TM/@T*("`@/"$M+2!"96=I;B!";&]C:R!486=G960@06-C;W5N=&EN9R!0 M;VQI8WDZ(&YO=&4R7V%C8V]U;G1I;F=?<&]L:6-Y7W1A8FQE-R`M('9I=F\Z M4F5C;&%S'0M86QI M9VXZ(&QE9G0G(&)O3IT:6UEF4],T0R/@T* M("`@0V5R=&%I;B!R96-L87-S:69I8V%T:6]N3X-"CPO:'1M;#X-"@T*+2TM+2TM M/5].97AT4&%R=%\V,F8W9F$T.5]D,#(U7S0R,F)?86(U-E]D-&5B,V9F9F8Y M,3<-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO-C)F-V9A-#E?9#`R M-5\T,C)B7V%B-39?9#1E8C-F9F9F.3$W+U=O'0O:'1M;#L@8VAA7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R6QE/3-$)V)OF4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`- M"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT M:6UEF4],T0Q/CQB/DUAF4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT M9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0Q/CQB/E-E<'1E;6)E6QE/3-$)V)O6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q M/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^ M/&9O;G0@"!S;VQI9"`C,#`P,#`P)SX\9F]N="!S M='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4],T0Q M/CQB/D]T:&5R/"]B/CPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B M;W1T;VT^/&9O;G0@6QE/3-$)V)O6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S M(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V M86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0Q/CQB/D]T:&5R/"]B/CPO9F]N=#X\+W1D/B`-"B`@ M(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@2`M+3X-"B`@(#QT3IT:6UEF4],T0R/D]V97)N:6=H="!R97!UF4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V M86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$ M)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO9F]N=#X\ M+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@ M6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S M(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/C$S+#0Y,CPO M9F]N=#X\+W1D/B`-"B`@(#QT9"!N;W=R87`],T1N;W=R87`@=F%L:6=N/3-$ M8F]T=&]M/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R M;VUA;B<@6QE/3-$)V9O M;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/B8C.#(Q,CLF(S$V,#LF(S$V,#L\+V9O;G0^/"]T9#X@#0H@("`\ M=&0@;F]W3IT:6UEF4],T0R/B8C M,38P.SPO9F]N=#X\+W1D/@T*("`@/"]T6QE/3-$)VUAF4],T0Q M/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^ M)B,Q-C`[/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C,38P.SPO M=&0^(`T*("`@/'1D('9A;&EG;CTS1&)O='1O;3XF(S$V,#L\+W1D/B`-"B`@ M(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UE MF4],T0R/E)EF4] M,T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T M;VT^/&9O;G0@F4],T0Q/B8C,38P.SPO M9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@6QE M/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE M=R!R;VUA;B<@6QE/3-$ M)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY M.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4] M,T0R/B8C,38P.SPO9F]N=#X\+W1D/@T*("`@/"]T6QE/3-$)VUAF4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`- M"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\ M+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B M;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL M>3IT:6UEF4],T0R/B8C.#(Q,CLF(S$V,#LF(S$V M,#L\+V9O;G0^/"]T9#X@#0H@("`\=&0@;F]W3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT M9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P M.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX] M,T1R:6=H=#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4],T0R/C$X+#$P,3PO9F]N=#X\+W1D/B`-"B`@(#QT9"!N M;W=R87`],T1N;W=R87`@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$ M)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R M;VUA;B<@6QE/3-$)V9O M;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY M.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V)O M6QE/3-$ M)V)O"!S;VQI9"`C,#`P,#`P M)SXF(S$V,#L\+W`^#0H@("`\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T M;VT^#0H@("`\<"!S='EL93TS1"=B;W)D97(M=&]P.C%P>"!S;VQI9"`C,#`P M,#`P)SXF(S$V,#L\+W`^#0H@("`\+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D M/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^)B,Q-C`[/"]T9#X@#0H@("`\ M=&0@=F%L:6=N/3-$8F]T=&]M/@T*("`@/'`@'0M:6YD96YT.BTQ+C`P M96TG/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA M;B<@F4],T0Q/B8C,38P.SPO9F]N M=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA M;B<@F4] M,T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T M;VT^/&9O;G0@6QE/3-$)V9O;G0M9F%M:6QY M.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4] M,T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T M;VT^/&9O;G0@3IT M:6UEF4],T0R/B0\+V9O;G0^/"]T9#X@#0H@("`\ M=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT M9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B0\+V9O M;G0^/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$6QE/3-$)V9O;G0M M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V)O6QE/3-$)V)O6QE/3-$)V)O6QE/3-$)V)O7!E M.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@ M/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C M;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA&AT;6PQ+71R86YS:71I;VYA M;"YD=&0B("TM/@T*("`@/"$M+2!"96=I;B!";&]C:R!486=G960@3F]T92!4 M86)L93H@;F]T93-?=&%B;&4Q("T@=7,M9V%A<#I38VAE9'5L94]F26YV96YT M;W)Y0W5R6QE/3-$)V)OF4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@ M(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UE MF4],T0Q/CQB/DUAF4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V M86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0Q/CQB/E-E<'1E;6)E'0M:6YD96YT.BTQ+C`P96TG/CQF;VYT('-T>6QE/3-$)V9O M;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/B0\+V9O;G0^/"]T9#X@#0H@ M("`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S M(&YE=R!R;VUA;B<@6QE M/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/C8L.3$V/"]F;VYT/CPO=&0^(`T*("`@/'1D(&YO=W)A M<#TS1&YO=W)A<"!V86QI9VX],T1B;W1T;VT^/&9O;G0@'0M:6YD96YT.BTQ+C`P96TG/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY M.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S M(&YE=R!R;VUA;B<@6QE M/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT M9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P M.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX] M,T1R:6=H=#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4],T0R/CDL-30P/"]F;VYT/CPO=&0^(`T*("`@/'1D(&YO M=W)A<#TS1&YO=W)A<"!V86QI9VX],T1B;W1T;VT^/&9O;G0@'0M:6YD96YT.BTQ+C`P96TG/CQF;VYT M('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S M(&YE=R!R;VUA;B<@6QE M/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT M9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P M.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX] M,T1R:6=H=#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4],T0R/C(L,S(V/"]F;VYT/CPO=&0^(`T*("`@/'1D(&YO M=W)A<#TS1&YO=W)A<"!V86QI9VX],T1B;W1T;VT^/&9O;G0@'0M:6YD96YT.BTQ+C`P96TG/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/B8C M,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@86QI M9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4],T0R/C$T+#6QE M/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE M=R!R;VUA;B<@6QE/3-$ M)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$9F]N="US:7IE.C%P>#X@#0H@("`\=&0@=F%L M:6=N/3-$8F]T=&]M/B8C,38P.SPO=&0^(`T*("`@/'1D('9A;&EG;CTS1&)O M='1O;3XF(S$V,#L\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@ M("`\<"!S='EL93TS1"=B;W)D97(M=&]P.C%P>"!S;VQI9"`C,#`P,#`P)SXF M(S$V,#L\+W`^#0H@("`\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^ M#0H@("`\<"!S='EL93TS1"=B;W)D97(M=&]P.C%P>"!S;VQI9"`C,#`P,#`P M)SXF(S$V,#L\+W`^#0H@("`\+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`- M"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^)B,Q-C`[/"]T9#X@#0H@("`\=&0@ M=F%L:6=N/3-$8F]T=&]M/@T*("`@/'`@'0M:6YD96YT.BTQ+C`P96TG M/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@ MF4],T0Q/B8C,38P.SPO9F]N=#X\ M+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@ MF4],T0Q M/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^ M/&9O;G0@6QE/3-$)V9O;G0M9F%M:6QY.G1I M;65S(&YE=R!R;VUA;B<@6QE M/3-$9F]N="US:7IE.C%P>#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C M,38P.SPO=&0^(`T*("`@/'1D('9A;&EG;CTS1&)O='1O;3XF(S$V,#L\+W1D M/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^#0H@("`\<"!S='EL93TS1"=B M;W)D97(M=&]P.C-P>"!D;W5B;&4@(S`P,#`P,"<^)B,Q-C`[/"]P/@T*("`@ M/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*("`@/'`@"!D;W5B;&4@(S`P M,#`P,"<^)B,Q-C`[/"]P/@T*("`@/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$ M8F]T=&]M/@T*("`@/'`@2`M+3X- M"B`@(#PO=&%B;&4^(`T*/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R M/@T*("`@(#PO=&%B;&4^#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM M/5].97AT4&%R=%\V,F8W9F$T.5]D,#(U7S0R,F)?86(U-E]D-&5B,V9F9F8Y M,3<-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO-C)F-V9A-#E?9#`R M-5\T,C)B7V%B-39?9#1E8C-F9F9F.3$W+U=O'0O:'1M;#L@8VAA7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R&AT;6PQ+71R86YS:71I;VYA;"YD=&0B("TM M/@T*("`@/"$M+2!"96=I;B!";&]C:R!486=G960@3F]T92!486)L93H@;F]T M931?=&%B;&4Q("T@=7,M9V%A<#I38VAE9'5L94]F4V5G;65N=%)E<&]R=&EN M9TEN9F]R;6%T:6]N0GE396=M96YT5&5X=$)L;V-K+2T^#0H@("`\=&%B;&4@ M8V5L;'-P86-I;F<],T0P(&-E;&QP861D:6YG/3-$,"!W:61T:#TS1#$P,"4@ M8F]R9&5R/3-$,"!S='EL93TS1"=B;W)D97(M8V]L;&%P'0M86QI9VXZ(&QE9G0G(&%L:6=N/3-$8V5N=&5R/@T*("`@/"$M+2!" M96=I;B!486)L92!(96%D("TM/@T*("`@/'1R/B`-"B`@(#QT9"!W:61T:#TS M1#4X)3XF(S$V,#L\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@=VED M=&@],T0T)3XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`-"B`@ M(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT M9"!V86QI9VX],T1B;W1T;VT@=VED=&@],T0T)3XF(S$V,#L\+W1D/B`-"B`@ M(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT M9#XF(S$V,#L\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@=VED=&@] M,T0T)3XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT M9#XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT9"!V M86QI9VX],T1B;W1T;VT@=VED=&@],T0T)3XF(S$V,#L\+W1D/B`-"B`@(#QT M9#XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF M(S$V,#L\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@=VED=&@],T0T M)3XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF M(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D/@T*("`@/"]TF4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V M86QI9VX],T1B;W1T;VT@8V]L6QE/3-$)V)O6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE M=R!R;VUA;B<@"!S;VQI9"`C,#`P,#`P)SX\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT M:6UEF4],T0Q/CQB/D5UF4],T0Q/B8C,38P.SPO9F]N M=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@8V]L6QE/3-$)V)O6QE/3-$)V9O M;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO M9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@8V]L6QE/3-$)V)O M6QE/3-$ M)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@"!S;VQI9"`C,#`P,#`P)SX\9F]N="!S='EL93TS M1"=F;VYT+69A;6EL>3IT:6UEF4],T0Q/CQB/E1O M=&%L/"]B/CPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^ M/&9O;G0@2`M+3X-"B`@(#QT6QE/3-$ M)VUA3IT M:6UEF4],T0R/CQB/B8C,38P.R8C,38P.SPO8CX\ M+V9O;G0^/"]P/@T*("`@/"]T9#X-"B`@(#PO='(^(`T*("`@/'1R/B`-"B`@ M(#QT9"!V86QI9VX],T1T;W`^#0H@("`\<"!S='EL93TS1"=M87)G:6XM;&5F M=#HQ+C`P96T[('1E>'0M:6YD96YT.BTQ+C`P96TG/CQF;VYT('-T>6QE/3-$ M)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@ M(#QT9"!V86QI9VX],T1B;W1T;VT^)B,Q-C`[/"]T9#X@#0H@("`\=&0@=F%L M:6=N/3-$8F]T=&]M/B8C,38P.SPO=&0^(`T*("`@/'1D('9A;&EG;CTS1&)O M='1O;3XF(S$V,#L\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O M;G0@F4],T0Q/B8C,38P.SPO M9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^)B,Q-C`[/"]T M9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C,38P.SPO=&0^(`T*("`@ M/'1D('9A;&EG;CTS1&)O='1O;3XF(S$V,#L\+W1D/B`-"B`@(#QT9"!V86QI M9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/E1H:7)D+7!A6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/C,P+#,Q,#PO9F]N=#X\+W1D/B`-"B`@(#QT M9"!N;W=R87`],T1N;W=R87`@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE M/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE M=R!R;VUA;B<@3IT:6UEF4],T0R/C8L,#DS/"]F;VYT M/CPO=&0^(`T*("`@/'1D(&YO=W)A<#TS1&YO=W)A<"!V86QI9VX],T1B;W1T M;VT^/&9O;G0@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`- M"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P M.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@ M6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE M=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@ M6QE/3-$)V9O;G0M9F%M M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0R M/C0W+#(V-3PO9F]N=#X\+W1D/B`-"B`@(#QT9"!N;W=R87`],T1N;W=R87`@ M=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I M;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/DEN=&5R+7-E9VUE;G0\+V9O;G0^/"]P/@T*("`@ M/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-I>F4],T0Q M/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^ M/&9O;G0@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY M.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S M(&YE=R!R;VUA;B<@6QE M/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE M=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B M;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/BDF(S$V,#L\+V9O;G0^/"]T9#X@#0H@("`\=&0@=F%L M:6=N/3-$8F]T=&]M/CQF;VYT('-I>F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D M/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@'0M:6YD96YT.BTQ+C`P M96TG/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA M;B<@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B M;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL M>3IT:6UEF4],T0R/C$Q+#8Q,CPO9F]N=#X\+W1D M/B`-"B`@(#QT9"!N;W=R87`],T1N;W=R87`@=F%L:6=N/3-$8F]T=&]M/CQF M;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY M.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO M9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@6QE M/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE M=R!R;VUA;B<@6QE/3-$ M)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/BDF(S$V,#L\+V9O;G0^/"]T9#X@#0H@("`\=&0@=F%L M:6=N/3-$8F]T=&]M/CQF;VYT('-I>F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D M/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P.SPO9F]N M=#X\+W1D/@T*("`@/"]T6QE/3-$)VUA6QE/3-$)V9O;G0M9F%M M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D M/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4] M,T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T M;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT M:6UEF4],T0R/B8C.#(Q,CLF(S$V,#LF(S$V,#L\ M+V9O;G0^/"]T9#X@#0H@("`\=&0@;F]W3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V M86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P.SPO M9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R M:6=H=#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4],T0R/C(Q+#$S,CPO9F]N=#X\+W1D/B`-"B`@(#QT9"!N;W=R M87`],T1N;W=R87`@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)V9O M;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA M;B<@6QE/3-$)V9O;G0M M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I M;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S M(&YE=R!R;VUA;B<@'0M:6YD96YT.BTQ+C`P96TG M/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@ M6QE/3-$)V9O;G0M M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@ M3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\ M+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B M;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL M>3IT:6UEF4],T0R/B8C.#(Q,CLF(S$V,#LF(S$V M,#L\+V9O;G0^/"]T9#X@#0H@("`\=&0@;F]W3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT M9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P M.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX] M,T1R:6=H=#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4],T0R/C8L.34W/"]F;VYT/CPO=&0^(`T*("`@/'1D(&YO M=W)A<#TS1&YO=W)A<"!V86QI9VX],T1B;W1T;VT^/&9O;G0@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B M;W1T;VT^/&9O;G0@F4],T0Q/B8C,38P M.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@ M6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/E1O=&%L(&%S M6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S M(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI M9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT M9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P M.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX] M,T1R:6=H=#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4],T0R/C$P,BPS,CD\+V9O;G0^/"]T9#X@#0H@("`\=&0@ M;F]W3IT:6UEF4],T0R/B8C,38P M.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@ M3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V M86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=F M;VYT+69A;6EL>3IT:6UEF4],T0R/B@T,BPT-3$\ M+V9O;G0^/"]T9#X@#0H@("`\=&0@;F]W3IT:6UEF4],T0R/BDF(S$V,#L\+V9O;G0^/"]T9#X@#0H@("`\=&0@ M=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-I>F4],T0Q/B8C,38P.SPO9F]N=#X\ M+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@'0M:6YD96YT.BTQ+C`P96TG/CQF;VYT M('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX] M,T1B;W1T;VT^)B,Q-C`[/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M M/B8C,38P.SPO=&0^(`T*("`@/'1D('9A;&EG;CTS1&)O='1O;3XF(S$V,#L\ M+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`- M"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^)B,Q-C`[/"]T9#X@#0H@("`\=&0@ M=F%L:6=N/3-$8F]T=&]M/B8C,38P.SPO=&0^(`T*("`@/'1D('9A;&EG;CTS M1&)O='1O;3XF(S$V,#L\+W1D/@T*("`@/"]T6QE/3-$)VUAF4],T0Q M/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^ M)B,Q-C`[/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C,38P.SPO M=&0^(`T*("`@/'1D('9A;&EG;CTS1&)O='1O;3XF(S$V,#L\+W1D/B`-"B`@ M(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@'0M:6YD96YT.BTQ+C`P M96TG/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA M;B<@F4],T0Q/B8C,38P M.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@ M6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE M=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX] M,T1B;W1T;VT^/&9O;G0@6QE/3-$)V9O;G0M M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX] M,T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B0\+V9O;G0^/"]T9#X@ M#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$3IT M:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`- M"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@F4],T0R M/B0\+V9O;G0^/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N M/3-$F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@ M(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@'0M:6YD96YT.BTQ M+C`P96TG/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R M;VUA;B<@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B M;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL M>3IT:6UEF4],T0R/C(L-S,V/"]F;VYT/CPO=&0^ M(`T*("`@/'1D(&YO=W)A<#TS1&YO=W)A<"!V86QI9VX],T1B;W1T;VT^/&9O M;G0@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT M9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@F4],T0Q/B8C,38P.SPO9F]N M=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P.SPO M9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI M9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=F;VYT M+69A;6EL>3IT:6UEF4],T0R/B@S+#`V-#PO9F]N M=#X\+W1D/B`-"B`@(#QT9"!N;W=R87`],T1N;W=R87`@=F%L:6=N/3-$8F]T M=&]M/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA M;B<@3IT:6UEF4],T0R/B8C,38P.SPO9F]N M=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H M=#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4],T0R/B8C.#(Q,CLF(S$V,#LF(S$V,#L\+V9O;G0^/"]T9#X@#0H@ M("`\=&0@;F]W3IT:6UEF4],T0R M/B8C,38P.SPO9F]N=#X\+W1D/@T*("`@/"]T6QE/3-$)VUA3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX] M,T1B;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=F;VYT+69A M;6EL>3IT:6UEF4],T0R/C$Q+#0V,CPO9F]N=#X\ M+W1D/B`-"B`@(#QT9"!N;W=R87`],T1N;W=R87`@=F%L:6=N/3-$8F]T=&]M M/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@ M6QE/3-$)V9O;G0M9F%M M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P M.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@ M6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S M(&YE=R!R;VUA;B<@6QE M/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE M=R!R;VUA;B<@3IT:6UEF4],T0R/B8C,38P M.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX] M,T1R:6=H=#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4],T0R/C$T+#@R-SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!N M;W=R87`],T1N;W=R87`@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$ M)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/D=O;V1W:6QL("A397!T M96UB97(@,S`L(#(P,3(I/"]F;VYT/CPO<#X-"B`@(#PO=&0^(`T*("`@/'1D M('9A;&EG;CTS1&)O='1O;3X\9F]N="!S:7IE/3-$,3XF(S$V,#L\+V9O;G0^ M/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$ M)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R M;VUA;B<@3IT:6UEF4],T0R/B8C,38P.SPO M9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI M9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=F;VYT M+69A;6EL>3IT:6UEF4],T0R/B8C.#(Q,CLF(S$V M,#LF(S$V,#L\+V9O;G0^/"]T9#X@#0H@("`\=&0@;F]W3IT M:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`- M"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@F4],T0R M/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@ M86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UE MF4],T0R/C(Q+#@Y-CPO9F]N=#X\+W1D/B`-"B`@ M(#QT9"!N;W=R87`],T1N;W=R87`@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T M>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S M(&YE=R!R;VUA;B<@6QE M/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@ M6QE/3-$)V9O;G0M9F%M M:6QY.G1I;65S(&YE=R!R;VUA;B<@'0M:6YD96YT M.BTQ+C`P96TG/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE M=R!R;VUA;B<@F4],T0R M/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@ M86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UE MF4],T0R/C(L,C,Y/"]F;VYT/CPO=&0^(`T*("`@ M/'1D(&YO=W)A<#TS1&YO=W)A<"!V86QI9VX],T1B;W1T;VT^/&9O;G0@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI M9VX],T1B;W1T;VT^/&9O;G0@F4],T0Q M/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^ M/&9O;G0@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY M.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$ M)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R M;VUA;B<@6QE/3-$)V9O M;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@'0M:6YD96YT.BTQ+C`P96TG/CQF M;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE M=R!R;VUA;B<@6QE/3-$ M)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO9F]N=#X\ M+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P.SPO M9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI M9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=F;VYT M+69A;6EL>3IT:6UEF4],T0R/C$P,2PW,#8\+V9O M;G0^/"]T9#X@#0H@("`\=&0@;F]W3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI M9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P.SPO9F]N M=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H M=#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4],T0R/B@S."PT,C(\+V9O;G0^/"]T9#X@#0H@("`\=&0@;F]W3IT:6UEF4],T0R/BDF(S$V,#L\+V9O M;G0^/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-I>F4] M,T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T M;VT^/&9O;G0@'0M:6YD M96YT.BTQ+C`P96TG/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S M(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V M86QI9VX],T1B;W1T;VT^)B,Q-C`[/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$ M8F]T=&]M/B8C,38P.SPO=&0^(`T*("`@/'1D('9A;&EG;CTS1&)O='1O;3XF M(S$V,#L\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@'0M:6YD96YT.BTQ+C`P96TG M/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@ MF4],T0Q/B8C,38P.SPO M9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^)B,Q-C`[/"]T M9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C,38P.SPO=&0^(`T*("`@ M/'1D('9A;&EG;CTS1&)O='1O;3XF(S$V,#L\+W1D/B`-"B`@(#QT9"!V86QI M9VX],T1B;W1T;VT^/&9O;G0@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B M;W1T;VT^)B,Q-C`[/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C M,38P.SPO=&0^(`T*("`@/'1D('9A;&EG;CTS1&)O='1O;3XF(S$V,#L\+W1D M/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/E1H:7)D+7!A6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE M=R!R;VUA;B<@3IT:6UEF4],T0R/C8P+#8W-CPO9F]N M=#X\+W1D/B`-"B`@(#QT9"!N;W=R87`],T1N;W=R87`@=F%L:6=N/3-$8F]T M=&]M/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA M;B<@6QE/3-$)V9O;G0M M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4] M,T0R/C$Q+#,Y-CPO9F]N=#X\+W1D/B`-"B`@(#QT9"!N;W=R87`],T1N;W=R M87`@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY M.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/C(P+#4T-#PO9F]N=#X\+W1D/B`-"B`@(#QT M9"!N;W=R87`],T1N;W=R87`@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE M/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE M=R!R;VUA;B<@3IT:6UEF4],T0R/B8C.#(Q,CLF(S$V M,#LF(S$V,#L\+V9O;G0^/"]T9#X@#0H@("`\=&0@;F]W3IT M:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`- M"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@F4],T0R M/B0\+V9O;G0^/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N M/3-$3IT:6UEF4],T0R/B8C,38P M.SPO9F]N=#X\+W1D/@T*("`@/"]T6QE/3-$)VUA6QE/3-$)V9O;G0M9F%M:6QY.G1I M;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UE MF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@ M(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C M,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@86QI M9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4],T0R/C8\+V9O;G0^/"]T9#X@#0H@("`\=&0@;F]W M3IT:6UEF4],T0R/B8C,38P.SPO M9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI M9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=F;VYT M+69A;6EL>3IT:6UEF4],T0R/C4P.#PO9F]N=#X\ M+W1D/B`-"B`@(#QT9"!N;W=R87`],T1N;W=R87`@=F%L:6=N/3-$8F]T=&]M M/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@ M6QE/3-$)V9O;G0M9F%M M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY M.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE M=R!R;VUA;B<@3IT:6UEF4],T0R/D]P97)A=&EN9R!I;F-O;64\ M+V9O;G0^/"]P/@T*("`@/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M M/CQF;VYT('-I>F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V M86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UE MF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@ M(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C M,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@86QI M9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4],T0R/C6QE/3-$ M)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R M;VUA;B<@6QE/3-$)V9O M;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI M9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P.SPO9F]N M=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H M=#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4],T0R/CF4],T0Q/B8C M,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O M;G0@3IT:6UEF4] M,T0R/B8C,38P.SPO9F]N=#X\+W1D/@T*("`@/"]T6QE/3-$)VUAF4],T0Q M/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^ M)B,Q-C`[/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M/B8C,38P.SPO M=&0^(`T*("`@/'1D('9A;&EG;CTS1&)O='1O;3XF(S$V,#L\+W1D/B`-"B`@ M(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V M86QI9VX],T1B;W1T;VT^)B,Q-C`[/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$ M8F]T=&]M/B8C,38P.SPO=&0^(`T*("`@/'1D('9A;&EG;CTS1&)O='1O;3XF M(S$V,#L\+W1D/@T*("`@/"]T6QE/3-$)VUA MF4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX] M,T1B;W1T;VT^)B,Q-C`[/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M M/B8C,38P.SPO=&0^(`T*("`@/'1D('9A;&EG;CTS1&)O='1O;3XF(S$V,#L\ M+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@'0M:6YD96YT.BTQ+C`P96TG/CQF;VYT M('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO9F]N=#X\ M+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@ MF4],T0Q M/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^ M/&9O;G0@6QE/3-$)V9O;G0M9F%M:6QY.G1I M;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V M86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$ M)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO9F]N=#X\ M+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@ M6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S M(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/C@W+#,Q-#PO M9F]N=#X\+W1D/B`-"B`@(#QT9"!N;W=R87`],T1N;W=R87`@=F%L:6=N/3-$ M8F]T=&]M/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R M;VUA;B<@3IT M:6UEF4],T0R/DEN=&5R+7-E9VUE;G0\+V9O;G0^ M/"]P/@T*("`@/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT M('-I>F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX] M,T1B;W1T;VT^/&9O;G0@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R M;VUA;B<@6QE/3-$)V9O M;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA M;B<@6QE/3-$)V9O;G0M9F%M M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY M.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V M86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UE MF4],T0R/BDF(S$V,#L\+V9O;G0^/"]T9#X@#0H@ M("`\=&0@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-I>F4],T0Q/B8C,38P.SPO M9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@'0M:6YD96YT.BTQ+C`P96TG/CQF;VYT M('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@F4],T0Q/B8C,38P M.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@ MF4],T0R M/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^ M/&9O;G0@3IT:6UE MF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@ M(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL M93TS1"=F;VYT+69A;6EL>3IT:6UEF4],T0R/C$L M-#`P/"]F;VYT/CPO=&0^(`T*("`@/'1D(&YO=W)A<#TS1&YO=W)A<"!V86QI M9VX],T1B;W1T;VT^/&9O;G0@F4],T0Q/B8C,38P.SPO9F]N M=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$ M)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R M;VUA;B<@6QE/3-$)V9O M;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA M;B<@3IT:6UEF4],T0R/B8C,38P.SPO9F]N M=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@86QI9VX],T1R:6=H M=#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT:6UEF4],T0R/C(T+#8S,CPO9F]N=#X\+W1D/B`-"B`@(#QT9"!N;W=R87`] M,T1N;W=R87`@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)V9O;G0M M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@2`M+3X- M"B`@(#PO=&%B;&4^#0H@("`\<"!S='EL93TS1&9O;G0M'0M86QI9VXZ(&QE9G0G(&)O3IT:6UEF4],T0R/D5L:6UI;F%T:6]N'0M86QI9VXZ(&QE9G0G(&)O3IT:6UEF4],T0R/DQI9F4@4V-I96YC M92!I;F-L=61E2X@/"]F;VYT/CPO=&0^#0H@("`\+W1R/@T*("`@/"]T86)L93X-"CQS<&%N M/CPO7!E.B!T M97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE M860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT M96YT/3-$)W1E>'0O:'1M;#L@8VAA2!O9B!A8W%U M:7)E9"!I;G1A;F=I8FQE(&%S'0^/"$M+41/0U194$4@ M:'1M;"!054),24,@(BTO+U&AT;6PQ+T141"]X:'1M M;#$M=')A;G-I=&EO;F%L+F1T9"(@+2T^#0H@("`\(2TM($)E9VEN($)L;V-K M(%1A9V=E9"!.;W1E(%1A8FQE.B!N;W1E-5]T86)L93$@+2!U'1" M;&]C:RTM/@T*("`@/'1A8FQE(&-E;&QS<&%C:6YG/3-$,"!C96QL<&%D9&EN M9STS1#`@=VED=&@],T0Y,B4@8F]R9&5R/3-$,"!S='EL93TS1"=B;W)D97(M M8V]L;&%P'0M86QI9VXZ(&QE9G0G(&%L:6=N/3-$ M8V5N=&5R/@T*("`@/"$M+2!"96=I;B!486)L92!(96%D("TM/@T*("`@/'1R M/B`-"B`@(#QT9"!W:61T:#TS1#8P)3XF(S$V,#L\+W1D/B`-"B`@(#QT9"!V M86QI9VX],T1B;W1T;VT@=VED=&@],T0U)3XF(S$V,#L\+W1D/B`-"B`@(#QT M9#XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF M(S$V,#L\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@=VED=&@],T0U M)3XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF M(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT9"!V86QI M9VX],T1B;W1T;VT@=VED=&@],T0U)3XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF M(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V M,#L\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@=VED=&@],T0U)3XF M(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT9#XF(S$V M,#L\+W1D/B`-"B`@(#QT9#XF(S$V,#L\+W1D/@T*("`@/"]TF4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI M9VX],T1B;W1T;VT@8V]L6QE/3-$)V)O6QE/3-$)V9O;G0M M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V)O6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R M;VUA;B<@6EN9SQB6QE/3-$)V)O6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R M;VUA;B<@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D M/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@8V]LF4],T0Q/B8C,38P.SPO9F]N=#X\+W1D M/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT@8V]LF4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/@T*("`@/"]T6QE/3-$)VUA3IT M:6UEF4],T0R/B0\+V9O;G0^/"]T9#X@#0H@("`\ M=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT M9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B0\+V9O M;G0^/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M(&%L:6=N/3-$6QE/3-$)V9O;G0M M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@ M3IT M:6UEF4],T0R/C$Q+#8W.#PO9F]N=#X\+W1D/B`- M"B`@(#QT9"!N;W=R87`],T1N;W=R87`@=F%L:6=N/3-$8F]T=&]M/CQF;VYT M('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I M;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/CDL,S(W M/"]F;VYT/CPO=&0^(`T*("`@/'1D(&YO=W)A<#TS1&YO=W)A<"!V86QI9VX] M,T1B;W1T;VT^/&9O;G0@'0M:6YD96YT.BTQ+C`P96TG M/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@ MF4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI M9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE M=R!R;VUA;B<@6QE/3-$ M)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R M;VUA;B<@3IT:6UEF4],T0R/B8C,38P.SPO M9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI M9VX],T1B;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=F;VYT M+69A;6EL>3IT:6UEF4],T0R/C0L-S`T/"]F;VYT M/CPO=&0^(`T*("`@/'1D(&YO=W)A<#TS1&YO=W)A<"!V86QI9VX],T1B;W1T M;VT^/&9O;G0@F4],T0Q/B8C,38P.SPO9F]N=#X\+W1D/B`- M"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@6QE/3-$)V9O;G0M9F%M M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/D-U3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX] M,T1B;W1T;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=F;VYT+69A M;6EL>3IT:6UEF4],T0R/C$R+#$Q-3PO9F]N=#X\ M+W1D/B`-"B`@(#QT9"!N;W=R87`],T1N;W=R87`@=F%L:6=N/3-$8F]T=&]M M/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@ M6QE/3-$)V9O;G0M9F%M M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/B8C,38P.SPO9F]N=#X\+W1D M/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T;VT^/&9O;G0@3IT:6UEF4] M,T0R/B8C,38P.SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T M;VT@86QI9VX],T1R:6=H=#X\9F]N="!S='EL93TS1"=F;VYT+69A;6EL>3IT M:6UEF4],T0R/C$R+#,V,#PO9F]N=#X\+W1D/B`- M"B`@(#QT9"!N;W=R87`],T1N;W=R87`@=F%L:6=N/3-$8F]T=&]M/CQF;VYT M('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I M;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UE MF4],T0R/B8C,38P.SPO9F]N=#X\+W1D/@T*("`@ M/"]TF4Z,7!X/B`-"B`@(#QT M9"!V86QI9VX],T1B;W1T;VT^)B,Q-C`[/"]T9#X@#0H@("`\=&0@=F%L:6=N M/3-$8F]T=&]M/B8C,38P.SPO=&0^(`T*("`@/'1D('9A;&EG;CTS1&)O='1O M;3X-"B`@(#QP('-T>6QE/3-$)V)O6QE/3-$)V)O"!S;VQI9"`C,#`P,#`P)SXF(S$V,#L\+W`^#0H@("`\+W1D M/B`-"B`@(#QT9#XF(S$V,#L\+W1D/B`-"B`@(#QT9"!V86QI9VX],T1B;W1T M;VT^)B,Q-C`[/"]T9#X@#0H@("`\=&0@=F%L:6=N/3-$8F]T=&]M/@T*("`@ M/'`@6QE/3-$)V)O6QE/3-$)V)O6QE/3-$)V9O;G0M9F%M:6QY M.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/C(X M+#,Q.#PO9F]N=#X\+W1D/B`-"B`@(#QT9"!N;W=R87`],T1N;W=R87`@=F%L M:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S M(&YE=R!R;VUA;B<@6QE M/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/C$Y+#0W,SPO9F]N=#X\+W1D/B`-"B`@(#QT9"!N;W=R M87`],T1N;W=R87`@=F%L:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)V9O M;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA M;B<@3IT:6UEF4],T0R/C(X+#6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S(&YE=R!R;VUA;B<@6QE/3-$)V9O;G0M9F%M:6QY M.G1I;65S(&YE=R!R;VUA;B<@3IT:6UEF4],T0R/C$X M+#0W.#PO9F]N=#X\+W1D/B`-"B`@(#QT9"!N;W=R87`],T1N;W=R87`@=F%L M:6=N/3-$8F]T=&]M/CQF;VYT('-T>6QE/3-$)V9O;G0M9F%M:6QY.G1I;65S M(&YE=R!R;VUA;B<@6QE/3-$)V)O6QE/3-$)V)O M6QE/3-$)V)O6QE/3-$)V)O7!E.B!T97AT+VAT;6P[ M(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@ M/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E M>'0O:'1M;#L@8VAA'1U86PI(%M!8G-T'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@ M/'1R(&-L87-S/3-$'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA'1U86PI("A54T0@)"D\8G(^26X@ M5&AO=7-A;F1S+"!U;FQE'!E8W1E9"!I M;G-TF%T:6]N('!E'0^,R!Y96%R7,\"!B96YE9FETF5D(&9R;VT@ M=6YC97)T86EN('1A>"!P;W-I=&EO;G,@;65A'0^ M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L M87-S/3-$'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@ M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^ M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$3PO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\ M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N/CPO M=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S M/3-$3PO=&0^#0H@("`@("`@(#QT9"!C;&%S M'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^ M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$ M'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\ M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X- M"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP M92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S M'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S M'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S M'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S M'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@ M("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@ M(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\ M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^ M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^ M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S2!S M86QE3PO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'0O:F%V M87-C3X-"B`@("`\=&%B M;&4@8VQA'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$F%T:6]N/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M M<#XY+#8W,CQS<&%N/CPO'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S M/3-$2!A M9W)E96UE;G1S(%M-96UB97)=/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$ M=&5X=#X\2!O9B!A8W%U:7)E9"!I;G1A;F=I8FQE M(&%S'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$6EN9R!6 M86QU93PO=&0^#0H@("`@("`@(#QT9"!C;&%S3X-"CPO M:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%\V,F8W9F$T.5]D,#(U7S0R,F)? M86(U-E]D-&5B,V9F9F8Y,3<-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O M0SHO-C)F-V9A-#E?9#`R-5\T,C)B7V%B-39?9#1E8C-F9F9F.3$W+U=O'0O:'1M;#L@ M8VAA'!E;G-E(&9OF%T M:6]N(&5X<&5N'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'!E;G-E(&9O65A M'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R M(&-L87-S/3-$F%T:6]N(&5X<&5N'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^ M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L M87-S/3-$F%T:6]N(&5X<&5N'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@ M(#QT9"!C;&%S'1087)T I7S8R9C=F830Y7V0P,C5?-#(R8E]A8C4V7V0T96(S9F9F9CDQ-RTM#0H` ` end XML 16 R8.htm IDEA: XBRL DOCUMENT v2.4.0.6

Basis of Presentation
6 Months Ended

Mar. 31, 2013

Basis of Presentation [Abstract]

Basis of Presentation
1. Basis of Presentation

The interim condensed consolidated financial statements are unaudited and are prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information, and the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations. In the opinion of Management, the interim financial statements include all normal adjustments and disclosures necessary to present fairly the Company’s financial position as of March 31, 2013, the results of its operations for the three and six month periods ended March 31, 2013 and 2012, and its cash flows for the six month periods ended March 31, 2013 and 2012. These statements should be read in conjunction with the financial statements and footnotes thereto included in the Company’s fiscal 2012 Annual Report on Form 10-K. Financial information as of September 30, 2012 has been derived from the Company’s audited consolidated financial statements.

The results of operations for interim periods are not necessarily indicative of the results to be expected for the year. As a result of accelerating the declaration and payment of the quarterly cash dividend historically declared and paid during the second quarter of the fiscal year, two quarterly cash dividends were declared and paid during the three months ended December 31, 2012, with none occurring during the three months ended March 31, 2013.

X

- Details

Name: us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 205

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6359566&loc=d3e326-107755

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 852

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2209116

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 205

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2122150

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 205

-SubTopic 10

-Section 45

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=7668296&loc=d3e288-107754

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 275

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2134480

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 720

-SubTopic 15

-URI http://asc.fasb.org/subtopic&trid=2122524

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name FASB Staff Position (FSP)

-Number FAS140-4/FIN46(R)-8

-Paragraph 8, C1, C7

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2197480

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Statement of Position (SOP)

-Number 94-6

-Paragraph 10

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name FASB Interpretation (FIN)

-Number 46R

-Paragraph 4, 14, 15

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 12: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 272

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6373374&loc=d3e70478-108055

Reference 13: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 50

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=7880789&loc=SL6228881-111685

Reference 14: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 2-6

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 15: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=18733093&loc=d3e5614-111684

Reference 16: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 915

-SubTopic 235

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6472506&loc=d3e38932-110933

+ Details

Name: us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 17 R2.htm IDEA: XBRL DOCUMENT v2.4.0.6

Condensed Consolidated Statements of Operations (Unaudited) (USD $)
In Thousands, except Per Share data, unless otherwise specified
3 Months Ended 6 Months Ended

Mar. 31, 2013

Mar. 31, 2012

Mar. 31, 2013

Mar. 31, 2012

Condensed Consolidated Statements of Operations [Abstract]

NET SALES $ 47,265 $ 47,239 $ 92,616 $ 87,314

COST OF SALES 16,522 17,691 33,077 33,224

GROSS PROFIT 30,743 29,548 59,539 54,090

OPERATING EXPENSES

Research and development 2,811 2,508 5,328 4,781

Selling and marketing 5,471 5,579 11,164 10,956

General and administrative 7,208 6,431 14,703 13,074

Plant consolidation costs 203 647

Total operating expenses 15,490 14,721 31,195 29,458

OPERATING INCOME 15,253 14,827 28,344 24,632

OTHER INCOME (EXPENSE)

Interest income 19 8 26 13

Other, net 257 (43) 385 273

Total other income (expense) 276 (35) 411 286

EARNINGS BEFORE INCOME TAXES 15,529 14,792 28,755 24,918

INCOME TAX PROVISION 5,280 5,166 10,032 8,714

NET EARNINGS $ 10,249 $ 9,626 $ 18,723 $ 16,204

BASIC EARNINGS PER COMMON SHARE $ 0.25 $ 0.23 $ 0.45 $ 0.39

DILUTED EARNINGS PER COMMON SHARE $ 0.24 $ 0.23 $ 0.45 $ 0.39

AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - BASIC 41,266 41,080 41,188 41,071

EFFECT OF DILUTIVE STOCK OPTIONS AND RESTRICTED SHARES AND UNITS 681 540 642 500

AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - DILUTED 41,947 41,620 41,830 41,571

ANTI-DILUTIVE SECURITIES:

Common share options and restricted shares and units 262 316 295 310

DIVIDENDS DECLARED PER COMMON SHARE $ 0.19 $ 0.38 $ 0.38

X

- Definition

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 07-4

-Paragraph 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Diluted Earnings Per Share

-URI http://asc.fasb.org/extlink&oid=6510752

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Contingent Stock Agreement

-URI http://asc.fasb.org/extlink&oid=6508534

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Antidilution

-URI http://asc.fasb.org/extlink&oid=6505113

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 171

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 40

-Subparagraph c

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 13, 14

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Aggregate dividends declared during the period for each share of common stock outstanding.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

+ Details

Name: us-gaap_CommonStockDividendsPerShareDeclared

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: duration

X

- Definition

Total costs related to goods produced and sold during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 2

-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.2(a))

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

+ Details

Name: us-gaap_CostOfGoodsSold

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 21

-Article 9

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 36, 37, 38

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-04.23)

-URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.21)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.19)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 07-4

-Paragraph 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 55

-Paragraph 52

-URI http://asc.fasb.org/extlink&oid=16381557&loc=d3e4984-109258

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 18

-Article 7

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 45

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1252-109256

Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 20

-Article 5

+ Details

Name: us-gaap_EarningsPerShareBasic

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: duration

X

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 18

-Article 7

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 11, 12, 36

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 07-4

-Paragraph 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 20

-Article 5

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.21)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 45

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1252-109256

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 21

-Article 9

+ Details

Name: us-gaap_EarningsPerShareDiluted

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: duration

X

- Definition

The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.4)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

+ Details

Name: us-gaap_GeneralAndAdministrativeExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.1,2)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

+ Details

Name: us-gaap_GrossProfit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Sum of operating profit and nonoperating income or expense before Income or Loss from equity method investments, income taxes, extraordinary items, and noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(h)(1)(i))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph h

-Subparagraph 1(i)

-Article 4

+ Details

Name: us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Details

Name: us-gaap_IncomeStatementAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The sum of the current income tax expense or benefit and the deferred income tax expense or benefit pertaining to continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-Subparagraph (a),(b)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 45

-Subparagraph a, b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(h))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph h

-Article 4

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Income Tax Expense (or Benefit)

-URI http://asc.fasb.org/extlink&oid=6515339

+ Details

Name: us-gaap_IncomeTaxExpenseBenefit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Income derived from investments in debt and equity securities and on cash and cash equivalents. Interest income represents earnings which reflect the time value of money or transactions in which the payments are for the use or forbearance of money. Dividend income represents a distribution of earnings to shareholders by investee companies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 115

-Paragraph 14

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.7(a),(b))

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 7

-Subparagraph a, b

-Article 5

+ Details

Name: us-gaap_InvestmentIncomeInterestAndDividend

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.7)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 7

-Article 5

+ Details

Name: us-gaap_NonoperatingIncomeExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.

+ References

No definition available.

+ Details

Name: us-gaap_OperatingExpenses

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Details

Name: us-gaap_OperatingExpensesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The net result for the period of deducting operating expenses from operating revenues.

+ References

No definition available.

+ Details

Name: us-gaap_OperatingIncomeLoss

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The net amount of other income and expense amounts, the components of which are not separately disclosed on the income statement, resulting from ancillary business-related activities (that is, excluding major activities considered part of the normal operations of the business) also known as other nonoperating income (expense) recognized for the period. Such amounts may include: (a) dividends, (b) interest on securities, (c) net gains or losses on securities, (d) unusual costs, (e) gains or losses on foreign exchange transactions, and (f) miscellaneous other income and expense items.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 9

-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.9)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

+ Details

Name: us-gaap_OtherNonoperatingIncomeExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Details

Name: us-gaap_OtherNonoperatingIncomeExpenseAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph A1, A4, A5

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 45

-Paragraph 19

-URI http://asc.fasb.org/extlink&oid=7656940&loc=SL4569616-111683

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 29

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 5

-Subparagraph b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 55

-Paragraph 4K

-URI http://asc.fasb.org/extlink&oid=18733213&loc=SL4591552-111686

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 50

-Paragraph 1A

-Subparagraph (a),(c)

-URI http://asc.fasb.org/extlink&oid=18733093&loc=SL4573702-111684

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph c(1)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph a

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 55

-Paragraph 4J

-URI http://asc.fasb.org/extlink&oid=18733213&loc=SL4591551-111686

+ Details

Name: us-gaap_ProfitLoss

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 51

-Subparagraph g

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 86

-Paragraph 11, 12

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 985

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6501960&loc=d3e128462-111756

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 730

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6420194&loc=d3e21568-108373

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 2

-Paragraph 12, 13

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_ResearchAndDevelopmentExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Total revenue from sale of goods and services rendered during the reporting period, in the normal course of business, reduced by sales returns and allowances, and sales discounts.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.1)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 1

-Article 5

+ Details

Name: us-gaap_SalesRevenueNet

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The aggregate total amount of expenses directly related to the marketing or selling of products or services.

+ References

No definition available.

+ Details

Name: us-gaap_SellingAndMarketingExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The sum of dilutive potential common shares or units used in the calculation of the diluted per-share or per-unit computation.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 07-4

-Paragraph 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 40

-Subparagraph a

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 40

-Subparagraph a

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 8

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 07-4

-Paragraph 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 45

-Paragraph 16

-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1505-109256

+ Details

Name: us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 40

-Subparagraph a

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 45

-Paragraph 10

-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1448-109256

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 8

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 07-4

-Paragraph 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 171

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Weighted-Average Number of Common Shares Outstanding

-URI http://asc.fasb.org/extlink&oid=6528421

+ Details

Name: us-gaap_WeightedAverageNumberOfSharesOutstandingBasic

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Details

Name: vivo_AntidilutiveSecuritiesExcludedFromComputationAbstract

Namespace Prefix: vivo_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Plant consolidation costs.

+ References

No definition available.

+ Details

Name: vivo_PlantConsolidationCosts

Namespace Prefix: vivo_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

XML 18 R6.htm IDEA: XBRL DOCUMENT v2.4.0.6

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)
In Thousands, except Share data, unless otherwise specified

Mar. 31, 2013

Sep. 30, 2012

Condensed Consolidated Balance Sheets [Abstract]

Allowances for accounts receivable $ 529 $ 574

Preferred stock, par value

Preferred stock, shares authorized 1,000,000 1,000,000

Preferred stock, shares issued

Common stock, par value

Common stock, shares authorized 71,000,000 71,000,000

Common stock, shares issued 41,464,857 41,284,485

X

- Definition

A valuation allowance for trade and other receivables due to an Entity within one year (or the normal operating cycle, whichever is longer) that are expected to be uncollectible.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5074-111524

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 4

-Article 5

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.4)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Issuance value per share of no-par value common stock; generally not indicative of the fair market value per share.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

+ Details

Name: us-gaap_CommonStockNoParValue

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition

The maximum number of common shares permitted to be issued by an entity's charter and bylaws.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

+ Details

Name: us-gaap_CommonStockSharesAuthorized

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

+ Details

Name: us-gaap_CommonStockSharesIssued

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Issuance value per share of no-par value, nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer); generally not indicative of the fair market value per share.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 2, 3, 4, 5, 6, 7, 8

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 10

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29

-Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_PreferredStockNoParValue

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition

The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29

-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 2, 3, 4, 5, 6, 7, 8

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_PreferredStockSharesAuthorized

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Total number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes related preferred shares that were issued, repurchased, and remain in the treasury). May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29

-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_PreferredStockSharesIssued

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Details

Name: us-gaap_StatementOfFinancialPositionAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 19 R22.htm IDEA: XBRL DOCUMENT v2.4.0.6

Major Customers and Segment Information (Details) (USD $)
In Thousands, unless otherwise specified
3 Months Ended 6 Months Ended

Mar. 31, 2013

Mar. 31, 2012

Mar. 31, 2013

Mar. 31, 2012

Sep. 30, 2012

Segment information

Net sales - Third-party $ 47,265 $ 47,239 $ 92,616 $ 87,314

Operating income 15,253 14,827 28,344 24,632

Goodwill 22,382 22,382 23,146

Other intangible assets, net 8,845 8,845 10,264

Total assets 165,987 165,987 161,381

U.S. Diagnostics [Member]

Segment information

Net sales - Third-party 30,310 28,455 60,676 53,464

Net sales - Inter-segment 2,496 2,736 4,582 4,964

Operating income 11,612 11,462 22,855 19,935

Goodwill 1,250 1,250 1,250

Other intangible assets, net 1,888 1,888 2,239

Total assets 93,089 93,089 82,654

European Diagnostics [Member]

Segment information

Net sales - Third-party 6,093 6,924 11,396 12,429

Net sales - Inter-segment 3 4 6 4

Operating income 597 757 730 1,400

Total assets 13,020 13,020 15,443

Life Science [Member]

Segment information

Net sales - Third-party 10,862 11,860 20,544 21,421

Net sales - Inter-segment 350 324 508 660

Operating income 3,046 2,710 4,680 3,408

Goodwill 21,132 21,132 21,896

Other intangible assets, net 6,957 6,957 8,025

Total assets 102,329 102,329 101,706

Eliminations [Member]

Segment information

Net sales - Inter-segment (2,849) (3,064) (5,096) (5,628)

Operating income (2) (102) 79 (111)

Total assets $ (42,451) $ (42,451) $ (38,422)

X

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 12

-Article 7

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Concepts (CON)

-Number 6

-Paragraph 25

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 18

-Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.18)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_Assets

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 45

-Subparagraph e

-Clause 1

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 20

-Section 45

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13770-109266

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141R

-Paragraph 68

-Subparagraph l

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141R

-Paragraph 34

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 43

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 45

-Subparagraph e

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141R

-Paragraph 72

-Subparagraph d

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_Goodwill

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Sum of the carrying amounts of all intangible assets, excluding goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 45

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6388964&loc=d3e16212-109274

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 50

-Paragraph 2

-Subparagraph ((a)(1),(b))

-URI http://asc.fasb.org/extlink&oid=7658586&loc=d3e16323-109275

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 42, 45

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_IntangibleAssetsNetExcludingGoodwill

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

The net result for the period of deducting operating expenses from operating revenues.

+ References

No definition available.

+ Details

Name: us-gaap_OperatingIncomeLoss

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Amount of revenue from transactions with other operating segments of the same entity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 131

-Paragraph 27

-Subparagraph b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_RevenuesFromTransactionsWithOtherOperatingSegmentsOfSameEntity

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Total revenue from sale of goods and services rendered during the reporting period, in the normal course of business, reduced by sales returns and allowances, and sales discounts.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.1)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 1

-Article 5

+ Details

Name: us-gaap_SalesRevenueNet

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Details

Name: vivo_ScheduleOfSegmentReportingInformationBySegmentAbstract

Namespace Prefix: vivo_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 20 R24.htm IDEA: XBRL DOCUMENT v2.4.0.6

Intangible Assets (Details) (USD $)
In Thousands, unless otherwise specified

Mar. 31, 2013

Sep. 30, 2012

Summary of acquired intangible assets subject to amortization

Gross Carrying Value $ 28,318 $ 28,742

Accumulated Amortization 19,473 18,478

Manufacturing technologies, core products and cell lines [Member]

Summary of acquired intangible assets subject to amortization

Gross Carrying Value 11,586 11,678

Accumulated Amortization 9,672 9,327

Trademarks, licenses and patents [Member]

Summary of acquired intangible assets subject to amortization

Gross Carrying Value 4,617 4,704

Accumulated Amortization 1,851 1,616

Customer lists and supply agreements [Member]

Summary of acquired intangible assets subject to amortization

Gross Carrying Value 12,115 12,360

Accumulated Amortization $ 7,950 $ 7,535

X

- Definition

Accumulated amount of amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 50

-Paragraph 2

-Subparagraph (a)(1)

-URI http://asc.fasb.org/extlink&oid=7658586&loc=d3e16323-109275

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 45

-Subparagraph a(1)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Amount before amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 50

-Paragraph 2

-Subparagraph (a)(1)

-URI http://asc.fasb.org/extlink&oid=7658586&loc=d3e16323-109275

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 45

-Subparagraph a(1)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_FiniteLivedIntangibleAssetsGross

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Details

Name: us-gaap_FiniteLivedIntangibleAssetsGrossAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 21 Show.js IDEA: XBRL DOCUMENT /** * Rivet Software Inc. * * @copyright Copyright (c) 2006-2011 Rivet Software, Inc. All rights reserved. * Version 2.1.0.1 * */ var moreDialog = null; var Show = { Default:'raw', more:function( obj ){ var bClosed = false; if( moreDialog != null ) { try { bClosed = moreDialog.closed; } catch(e) { //Per article at http://support.microsoft.com/kb/244375 there is a problem with the WebBrowser control // that somtimes causes it to throw when checking the closed property on a child window that has been //closed. So if the exception occurs we assume the window is closed and move on from there. bClosed = true; } if( !bClosed ){ moreDialog.close(); } } obj = obj.parentNode.getElementsByTagName( 'pre' )[0]; var hasHtmlTag = false; var objHtml = ''; var raw = ''; //Check for raw HTML var nodes = obj.getElementsByTagName( '*' ); if( nodes.length ){ objHtml = obj.innerHTML; }else{ if( obj.innerText ){ raw = obj.innerText; }else{ raw = obj.textContent; } var matches = raw.match( /<\/?[a-zA-Z]{1}\w*[^>]*>/g ); if( matches && matches.length ){ objHtml = raw; //If there is an html node it will be 1st or 2nd, // but we can check a little further. var n = Math.min( 5, matches.length ); for( var i = 0; i < n; i++ ){ var el = matches[ i ].toString().toLowerCase(); if( el.indexOf( '= 0 ){ hasHtmlTag = true; break; } } } } if( objHtml.length ){ var html = ''; if( hasHtmlTag ){ html = objHtml; }else{ html = ''+ "\n"+''+ "\n"+' Report Preview Details'+ "\n"+' '+ "\n"+''+ "\n"+''+ objHtml + "\n"+''+ "\n"+''; } moreDialog = window.open("","More","width=700,height=650,status=0,resizable=yes,menubar=no,toolbar=no,scrollbars=yes"); moreDialog.document.write( html ); moreDialog.document.close(); if( !hasHtmlTag ){ moreDialog.document.body.style.margin = '0.5em'; } } else { //default view logic var lines = raw.split( "\n" ); var longest = 0; if( lines.length > 0 ){ for( var p = 0; p < lines.length; p++ ){ longest = Math.max( longest, lines[p].length ); } } //Decide on the default view this.Default = longest < 120 ? 'raw' : 'formatted'; //Build formatted view var text = raw.split( "\n\n" ) >= raw.split( "\r\n\r\n" ) ? raw.split( "\n\n" ) : raw.split( "\r\n\r\n" ) ; var formatted = ''; if( text.length > 0 ){ if( text.length == 1 ){ text = raw.split( "\n" ) >= raw.split( "\r\n" ) ? raw.split( "\n" ) : raw.split( "\r\n" ) ; formatted = "
"+ text.join( "

\n" ) +"
"; }else{ for( var p = 0; p < text.length; p++ ){ formatted += "
" + text[p] + "
\n"; } } }else{ formatted = '
' + raw + '
'; } html = ''+ "\n"+''+ "\n"+' Report Preview Details'+ "\n"+' '+ "\n"+''+ "\n"+''+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+'
'+ "\n"+' formatted: '+ ( this.Default == 'raw' ? 'as Filed' : 'with Text Wrapped' ) +''+ "\n"+'
'+ "\n"+'
'+formatted+'
'+ "\n"+'
'+ "\n"+'
'+raw+'
'+ "\n"+'
'+ "\n"+''+ "\n"+''; moreDialog = window.open("","More","width=700,height=650,status=0,resizable=yes,menubar=no,toolbar=no,scrollbars=yes"); moreDialog.document.write(html); moreDialog.document.close(); this.toggle( moreDialog ); } moreDialog.document.title = 'Report Preview Details'; }, toggle:function( win, domLink ){ var domId = this.Default; var doc = win.document; var domEl = doc.getElementById( domId ); domEl.style.display = 'block'; this.Default = domId == 'raw' ? 'formatted' : 'raw'; if( domLink ){ domLink.innerHTML = this.Default == 'raw' ? 'with Text Wrapped' : 'as Filed'; } var domElOpposite = doc.getElementById( this.Default ); domElOpposite.style.display = 'none'; }, LastAR : null, showAR : function ( link, id, win ){ if( Show.LastAR ){ Show.hideAR(); } var ref = link; do { ref = ref.nextSibling; } while (ref && ref.nodeName != 'TABLE'); if (!ref || ref.nodeName != 'TABLE') { var tmp = win ? win.document.getElementById(id) : document.getElementById(id); if( tmp ){ ref = tmp.cloneNode(true); ref.id = ''; link.parentNode.appendChild(ref); } } if( ref ){ ref.style.display = 'block'; Show.LastAR = ref; } }, toggleNext : function( link ){ var ref = link; do{ ref = ref.nextSibling; }while( ref.nodeName != 'DIV' ); if( ref.style && ref.style.display && ref.style.display == 'none' ){ ref.style.display = 'block'; if( link.textContent ){ link.textContent = link.textContent.replace( '+', '-' ); }else{ link.innerText = link.innerText.replace( '+', '-' ); } }else{ ref.style.display = 'none'; if( link.textContent ){ link.textContent = link.textContent.replace( '-', '+' ); }else{ link.innerText = link.innerText.replace( '-', '+' ); } } }, hideAR : function(){ Show.LastAR.style.display = 'none'; } } XML 22 R7.htm IDEA: XBRL DOCUMENT v2.4.0.6

Condensed Consolidated Statement of Changes in Shareholders' Equity (Unaudited) (USD $)
In Thousands

Total

USD ($)

Common Shares Issued

Additional Paid-In Capital

USD ($)

Retained Earnings

USD ($)

Accumulated Other Comprehensive Income (Loss)

USD ($)

Beginning balance at Sep. 30, 2012 $ 142,748 $ 102,443 $ 40,210 $ 95

Beginning balance, Shares at Sep. 30, 2012 41,284

Cash dividends paid (15,652) (15,652)

Exercise of stock options 1,933 1,933

Exercise of stock options, Shares 180

Conversion of restricted stock units 1

Stock compensation expense 1,573 1,573

Net earnings 18,723 18,723

Foreign currency translation adjustment, net of tax (971) (971)

Ending balance at Mar. 31, 2013 $ 148,354 $ 105,949 $ 43,281 $ (876)

Ending balance, Shares at Mar. 31, 2013 41,465

X

- Definition

This element represents the amount of recognized equity-based compensation during the period, that is, the amount recognized as expense in the income statement (or as asset if compensation is capitalized). Alternate captions include the words "stock-based compensation".

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 20

-Section 55

-Paragraph 13

-URI http://asc.fasb.org/extlink&oid=6576910&loc=d3e11178-113907

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph 64

-Subparagraph b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 35

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6415241&loc=d3e4534-113899

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A91

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 20

-Section 55

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6576910&loc=d3e11149-113907

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph 39

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Equity impact of common stock cash dividends declared by an entity during the period. This element includes paid and unpaid dividends declared during the period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

+ Details

Name: us-gaap_DividendsCommonStockCash

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Net of tax and reclassification adjustments of the change in the balance sheet adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into the reporting currency of the reporting entity. Also includes the following: gain (loss) on foreign currency forward exchange contracts; foreign currency transactions designated as hedges of net investment in a foreign entity and intercompany foreign currency transactions that are of a long-term nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements; and gain (loss) on a derivative instrument or nonderivative financial instrument that may give rise to a foreign currency transaction gain (loss) that has been designated and qualified as a hedging instrument for hedging of the foreign currency exposure of a net investment in a foreign operation.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 10A

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=20435746&loc=SL7669646-108580

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 830

-SubTopic 30

-Section 45

-Paragraph 20

-Subparagraph (b,c)

-URI http://asc.fasb.org/extlink&oid=6915805&loc=d3e32211-110900

+ Details

Name: us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph A1, A4, A5

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 45

-Paragraph 19

-URI http://asc.fasb.org/extlink&oid=7656940&loc=SL4569616-111683

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 29

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 5

-Subparagraph b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 55

-Paragraph 4K

-URI http://asc.fasb.org/extlink&oid=18733213&loc=SL4591552-111686

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 50

-Paragraph 1A

-Subparagraph (a),(c)

-URI http://asc.fasb.org/extlink&oid=18733093&loc=SL4573702-111684

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph c(1)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph a

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 55

-Paragraph 4J

-URI http://asc.fasb.org/extlink&oid=18733213&loc=SL4591551-111686

+ Details

Name: us-gaap_ProfitLoss

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Number of shares of stock issued as of the balance sheet date, including shares that had been issued and were previously outstanding but which are now held in the treasury.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

+ Details

Name: us-gaap_SharesIssued

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Amount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is permanent equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 45

-Paragraph 16

-URI http://asc.fasb.org/extlink&oid=7656940&loc=SL4568740-111683

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph A3

-Appendix A

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 26

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 55

-Paragraph 4I

-URI http://asc.fasb.org/extlink&oid=18733213&loc=SL4590271-111686

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 45

-Paragraph 15

-URI http://asc.fasb.org/extlink&oid=7656940&loc=SL4568447-111683

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 25

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

The number of shares issued during the period upon the conversion of units. An example of a convertible unit is an umbrella partnership real estate investment trust unit (UPREIT unit).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28,29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 10

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30, 31

-Article 5

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 4, 5

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

+ Details

Name: us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Number of share options (or share units) exercised during the current period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28,29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)(iv)(2)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30

-Article 5

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

+ Details

Name: us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Value of stock issued as a result of the exercise of stock options.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29-31)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 10

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30, 31

-Article 5

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

+ Details

Name: us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

XML 23 R3.htm IDEA: XBRL DOCUMENT v2.4.0.6

Condensed Consolidated Statements of Comprehensive Income (Unaudited) (USD $)
In Thousands, unless otherwise specified
3 Months Ended 6 Months Ended

Mar. 31, 2013

Mar. 31, 2012

Mar. 31, 2013

Mar. 31, 2012

Condensed Consolidated Statements of Comprehensive Income [Abstract]

NET EARNINGS $ 10,249 $ 9,626 $ 18,723 $ 16,204

Other comprehensive income (loss):

Foreign currency translation adjustment (1,873) 1,241 (1,534) 197

Income taxes related to items of other comprehensive income 656 (434) 563 (71)

Other comprehensive income (loss), net of tax (1,217) 807 (971) 126

COMPREHENSIVE INCOME $ 9,032 $ 10,433 $ 17,752 $ 16,330

X

- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Net Income

-URI http://asc.fasb.org/extlink&oid=6518256

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph c(3)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Other Comprehensive Income

-URI http://asc.fasb.org/extlink&oid=6519514

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 30

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Comprehensive Income

-URI http://asc.fasb.org/extlink&oid=16317811

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e557-108580

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph A5

-Appendix A

+ Details

Name: us-gaap_ComprehensiveIncomeNetOfTax

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Details

Name: us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterestAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Before tax and net of reclassification adjustments of the change in the balance sheet adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into the reporting currency of the reporting entity. Also includes the following: gain (loss) on foreign currency forward exchange contracts; foreign currency transactions designated as hedges of net investment in a foreign entity and intercompany foreign currency transactions that are of a long-term nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements; and gain (loss) on a derivative instrument or nonderivative financial instrument that may give rise to a foreign currency transaction gain (loss) that has been designated and qualified as a hedging instrument for hedging of the foreign currency exposure of a net investment in a foreign operation.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 830

-SubTopic 30

-Section 45

-Paragraph 20

-Subparagraph (b,d)

-URI http://asc.fasb.org/extlink&oid=6915805&loc=d3e32211-110900

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 11

-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e637-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 10A

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=20435746&loc=SL7669646-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 830

-SubTopic 20

-Section 35

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6939497&loc=d3e30304-110892

+ Details

Name: us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentBeforeTax

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Tax effect, net of reclassification adjustments, of the change in the balance sheet adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into the reporting currency of the reporting entity. Also includes the following: gain (loss) on foreign currency forward exchange contracts; foreign currency transactions designated as hedges of net investment in a foreign entity and intercompany foreign currency transactions that are of a long-term nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements; and gain (loss) on a derivative instrument or nonderivative financial instrument that may give rise to a foreign currency transaction gain (loss) that has been designated and qualified as a hedging instrument for hedging of the foreign currency exposure of a net investment in a foreign operation.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 10A

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=20435746&loc=SL7669646-108580

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e640-108580

+ Details

Name: us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Net of tax amount of other comprehensive income (loss) attributable to both parent entity and noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 1A

-URI http://asc.fasb.org/extlink&oid=20435746&loc=SL7669619-108580

+ Details

Name: us-gaap_OtherComprehensiveIncomeLossNetOfTax

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph A1, A4, A5

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 45

-Paragraph 19

-URI http://asc.fasb.org/extlink&oid=7656940&loc=SL4569616-111683

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 29

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 5

-Subparagraph b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 55

-Paragraph 4K

-URI http://asc.fasb.org/extlink&oid=18733213&loc=SL4591552-111686

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 50

-Paragraph 1A

-Subparagraph (a),(c)

-URI http://asc.fasb.org/extlink&oid=18733093&loc=SL4573702-111684

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph c(1)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph a

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 55

-Paragraph 4J

-URI http://asc.fasb.org/extlink&oid=18733213&loc=SL4591551-111686

+ Details

Name: us-gaap_ProfitLoss

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Details

Name: us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 24 R17.htm IDEA: XBRL DOCUMENT v2.4.0.6

Intangible Assets (Tables)
6 Months Ended

Mar. 31, 2013

Intangible Assets [Abstract]

Summary of acquired intangible assets subject to amortization

March 31, 2013 September 30, 2012

Gross
Carrying
Value Accumulated
Amortization Gross
Carrying
Value Accumulated
Amortization

Manufacturing technologies, core products and cell lines
$ 11,586 $ 9,672 $ 11,678 $ 9,327

Trademarks, licenses and patents
4,617 1,851 4,704 1,616

Customer lists and supply agreements
12,115 7,950 12,360 7,535

$ 28,318 $ 19,473 $ 28,742 $ 18,478

X

- Definition

Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 50

-Paragraph 2

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=7658586&loc=d3e16323-109275

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=7658586&loc=d3e16265-109275

+ Details

Name: us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Details

Name: vivo_IntangibleAssetsAbstract

Namespace Prefix: vivo_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 25 R1.htm IDEA: XBRL DOCUMENT v2.4.0.6

Document and Entity Information
6 Months Ended

Mar. 31, 2013

Apr. 30, 2013

Document and Entity Information [Abstract]

Entity Registrant Name MERIDIAN BIOSCIENCE INC

Entity Central Index Key 0000794172

Document Type 10-Q

Document Period End Date Mar. 31, 2013

Amendment Flag false

Document Fiscal Year Focus 2013

Document Fiscal Period Focus Q2

Current Fiscal Year End Date --09-30

Entity Filer Category Large Accelerated Filer

Entity Common Stock, Shares Outstanding 41,467,127

X

- Definition

If the value is true, then the document is an amendment to previously-filed/accepted document.

+ References

No definition available.

+ Details

Name: dei_AmendmentFlag

Namespace Prefix: dei_

Data Type: xbrli:booleanItemType

Balance Type: na

Period Type: duration

X

- Definition

End date of current fiscal year in the format --MM-DD.

+ References

No definition available.

+ Details

Name: dei_CurrentFiscalYearEndDate

Namespace Prefix: dei_

Data Type: xbrli:gMonthDayItemType

Balance Type: na

Period Type: duration

X

- Definition

This is focus fiscal period of the document report. For a first quarter 2006 quarterly report, which may also provide financial information from prior periods, the first fiscal quarter should be given as the fiscal period focus. Values: FY, Q1, Q2, Q3, Q4, H1, H2, M9, T1, T2, T3, M8, CY.

+ References

No definition available.

+ Details

Name: dei_DocumentFiscalPeriodFocus

Namespace Prefix: dei_

Data Type: dei:fiscalPeriodItemType

Balance Type: na

Period Type: duration

X

- Definition

This is focus fiscal year of the document report in CCYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.

+ References

No definition available.

+ Details

Name: dei_DocumentFiscalYearFocus

Namespace Prefix: dei_

Data Type: xbrli:gYearItemType

Balance Type: na

Period Type: duration

X

- Definition

The end date of the period reflected on the cover page if a periodic report. For all other reports and registration statements containing historical data, it is the date up through which that historical data is presented. If there is no historical data in the report, use the filing date. The format of the date is CCYY-MM-DD.

+ References

No definition available.

+ Details

Name: dei_DocumentPeriodEndDate

Namespace Prefix: dei_

Data Type: xbrli:dateItemType

Balance Type: na

Period Type: duration

X

- Definition

The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word "Other".

+ References

No definition available.

+ Details

Name: dei_DocumentType

Namespace Prefix: dei_

Data Type: dei:submissionTypeItemType

Balance Type: na

Period Type: duration

X

- Definition

A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation 12B

-Number 240

-Section 12b

-Subsection 1

+ Details

Name: dei_EntityCentralIndexKey

Namespace Prefix: dei_

Data Type: dei:centralIndexKeyItemType

Balance Type: na

Period Type: duration

X

- Definition

Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.

+ References

No definition available.

+ Details

Name: dei_EntityCommonStockSharesOutstanding

Namespace Prefix: dei_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Indicate whether the registrant is one of the following: (1) Large Accelerated Filer, (2) Accelerated Filer, (3) Non-accelerated Filer, (4) Smaller Reporting Company (Non-accelerated) or (5) Smaller Reporting Accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.

+ References

No definition available.

+ Details

Name: dei_EntityFilerCategory

Namespace Prefix: dei_

Data Type: dei:filerCategoryItemType

Balance Type: na

Period Type: duration

X

- Definition

The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation 12B

-Number 240

-Section 12b

-Subsection 1

+ Details

Name: dei_EntityRegistrantName

Namespace Prefix: dei_

Data Type: xbrli:normalizedStringItemType

Balance Type: na

Period Type: duration

X

- Details

Name: vivo_DocumentAndEntityInformationAbstract

Namespace Prefix: vivo_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 26 R18.htm IDEA: XBRL DOCUMENT v2.4.0.6

Basis of Presentation (Details)
3 Months Ended

Mar. 31, 2013

Installment

Dec. 31, 2012

Installment

Basis of Presentation (Textual) [Abstract]

Cash dividends declared, number 0 2

X

- Details

Name: vivo_BasisOfPresentationTextualAbstract

Namespace Prefix: vivo_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The number of cash dividends declared during period.

+ References

No definition available.

+ Details

Name: vivo_CashDividendsDeclaredNumber

Namespace Prefix: vivo_

Data Type: xbrli:integerItemType

Balance Type: na

Period Type: duration

XML 27 R4.htm IDEA: XBRL DOCUMENT v2.4.0.6

Condensed Consolidated Statements of Cash Flows (Unaudited) (USD $)
In Thousands, unless otherwise specified
6 Months Ended

Mar. 31, 2013

Mar. 31, 2012

CASH FLOWS FROM OPERATING ACTIVITIES

Net earnings $ 18,723 $ 16,204

Non-cash items included in net earnings:

Depreciation of property, plant and equipment 1,666 1,760

Amortization of intangible assets 1,165 1,063

Amortization of deferred illumigene instrument costs 746 347

Stock-based compensation 1,573 1,321

Deferred income taxes (278) (846)

(Gain) loss on disposition and write - down of fixed assets and other assets 10 (9)

Change in current assets 477 (1,109)

Change in current liabilities (1,116) 1,029

Other, net (586) (895)

Net cash provided by operating activities 22,380 18,865

CASH FLOWS FROM INVESTING ACTIVITIES

Purchases of property, plant and equipment (1,408) (1,847)

Proceeds from sale of assets 400

Purchases of intangibles and other assets (20) (1,305)

Net cash used for investing activities (1,428) (2,752)

CASH FLOWS FROM FINANCING ACTIVITIES

Dividends paid (15,652) (15,609)

Proceeds and tax benefits from exercises of stock options 2,055 256

Net cash used for financing activities (13,597) (15,353)

Effect of Exchange Rate Changes on Cash and Equivalents (354) (49)

Net Increase in Cash and Equivalents 7,001 711

Cash and Equivalents at Beginning of Period 31,593 23,626

Cash and Equivalents at End of Period $ 38,594 $ 24,337

X

- Details

Name: us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 45

-Subparagraph a(2)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 45

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6388964&loc=d3e16225-109274

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 50

-Paragraph 2

-Subparagraph (a)(2)

-URI http://asc.fasb.org/extlink&oid=7658586&loc=d3e16323-109275

+ Details

Name: us-gaap_AmortizationOfIntangibleAssets

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6676-107765

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash Equivalents

-URI http://asc.fasb.org/extlink&oid=6507016

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 8, 9

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 7, 26

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash

-URI http://asc.fasb.org/extlink&oid=6506951

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3044-108585

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 7

-Footnote 1

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.1)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 1

-Article 5

+ Details

Name: us-gaap_CashAndCashEquivalentsAtCarryingValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Amount of increase (decrease) in cash and cash equivalents. Cash and cash equivalents are the amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 24

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3521-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 26

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The component of income tax expense for the period representing the increase (decrease) in the entity's deferred tax assets and liabilities pertaining to continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 289

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 45

-Subparagraph b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 6.I.7)

-URI http://asc.fasb.org/extlink&oid=6889476&loc=d3e330036-122817

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Deferred Tax Expense (or Benefit)

-URI http://asc.fasb.org/extlink&oid=6510177

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph h

-Article 4

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(h))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 6

-Section I

-Subsection 7

+ Details

Name: us-gaap_DeferredIncomeTaxExpenseBenefit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 5

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

+ Details

Name: us-gaap_Depreciation

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The effect of exchange rate changes on cash balances held in foreign currencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 830

-SubTopic 230

-Section 45

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6450594&loc=d3e33268-110906

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 25

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The gains (losses) included in earnings resulting from the sale or disposal of tangible assets. This item does not include any gain (loss) recognized on the sale of oil and gas property or timber property.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2941-110230

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 205

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 144

-Paragraph 47

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_GainLossOnDispositionOfAssets

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The net cash inflow or outflow from financing activity for the period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 24

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3521-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 26

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3574-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 26

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_NetCashProvidedByUsedInFinancingActivities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Details

Name: us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The net cash inflow or outflow from investing activity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 24

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3521-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 26

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3574-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 26

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_NetCashProvidedByUsedInInvestingActivities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Details

Name: us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The net cash from (used in) all of the entity's operating activities, including those of discontinued operations, of the reporting entity. Operating activities generally involve producing and delivering goods and providing services. Operating activity cash flows include transactions, adjustments, and changes in value that are not defined as investing or financing activities. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 26

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 25

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3536-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 24

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3521-108585

+ Details

Name: us-gaap_NetCashProvidedByUsedInOperatingActivities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Cash outflow in the form of ordinary dividends to common shareholders, generally out of earnings.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 20

-Subparagraph a

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Financing Activities

-URI http://asc.fasb.org/extlink&oid=6513228

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 18

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 15

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3291-108585

+ Details

Name: us-gaap_PaymentsOfDividendsCommonStock

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The cash outflow to acquire asset without physical form usually arising from contractual or other legal rights, excluding goodwill.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 15

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Investing Activities

-URI http://asc.fasb.org/extlink&oid=6516133

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 13

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3213-108585

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 17

-Subparagraph c

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_PaymentsToAcquireIntangibleAssets

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 15

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Investing Activities

-URI http://asc.fasb.org/extlink&oid=6516133

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 13

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3213-108585

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 17

-Subparagraph c

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_PaymentsToAcquirePropertyPlantAndEquipment

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The cash inflow from the sale of property, plant and equipment (capital expenditures), software, and other intangible assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 16

-Subparagraph c

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Investing Activities

-URI http://asc.fasb.org/extlink&oid=6516133

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 15

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 12

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3179-108585

+ Details

Name: us-gaap_ProceedsFromSaleOfProductiveAssets

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph A1, A4, A5

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 45

-Paragraph 19

-URI http://asc.fasb.org/extlink&oid=7656940&loc=SL4569616-111683

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 29

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 5

-Subparagraph b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 55

-Paragraph 4K

-URI http://asc.fasb.org/extlink&oid=18733213&loc=SL4591552-111686

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 50

-Paragraph 1A

-Subparagraph (a),(c)

-URI http://asc.fasb.org/extlink&oid=18733093&loc=SL4573702-111684

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph c(1)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph a

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 55

-Paragraph 4J

-URI http://asc.fasb.org/extlink&oid=18733213&loc=SL4591551-111686

+ Details

Name: us-gaap_ProfitLoss

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The aggregate amount of noncash, equity-based employee remuneration. This may include the value of stock or unit options, amortization of restricted stock or units, and adjustment for officers' compensation. As noncash, this element is an add back when calculating net cash generated by operating activities using the indirect method.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

+ Details

Name: us-gaap_ShareBasedCompensation

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Amortization of deferred instrument costs.

+ References

No definition available.

+ Details

Name: vivo_AmortizationOfDeferredInstrumentCosts

Namespace Prefix: vivo_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Change in recurring obligations of a business that arise from the acquisition of merchandise, materials, supplies and services used in the production and sale of goods and services, the net change during the reporting period in other expenses incurred but not yet paid, and the net change during the period in the amount of cash payments due to taxing authorities for taxes that are based on the reporting entity's earnings.

+ References

No definition available.

+ Details

Name: vivo_ChangeInAccountsPayableAccruedExpensesAndIncomeTaxesPayable

Namespace Prefix: vivo_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The net change during the reporting period in the total amount due within one year (or one operating cycle) from all parties, associated with underlying transactions that are classified as operating activities, the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities, and the net change during the reporting period in the amount of outstanding money paid in advance for goods or services that bring economic benefits for future periods.

+ References

No definition available.

+ Details

Name: vivo_ChangeInAccountsReceivableInventoryAndPrepaidExpenses

Namespace Prefix: vivo_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The net change during the reporting period in the amount due within one year (or one business cycle) of receivables and payables that were originally due beyond one year (or one business cycle) and the net change during the reporting period in other operating assets and liabilities not otherwise defined in the taxonomy.

+ References

No definition available.

+ Details

Name: vivo_OtherCashFlowsFromOperatingActivities

Namespace Prefix: vivo_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The cash inflow associated with the amount received from holders exercising their stock options and reductions in the entity's income taxes that arise when compensation cost (from non-qualified share-based compensation) recognized on the entity's tax return exceeds compensation cost from share-based compensation recognized in financial statements. This element represents the cash inflow reported in the enterprise's financing activities.

+ References

No definition available.

+ Details

Name: vivo_ProceedsAndTaxBenefitsFromExercisesOfStockOptions

Namespace Prefix: vivo_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

XML 28 R12.htm IDEA: XBRL DOCUMENT v2.4.0.6

Intangible Assets
6 Months Ended

Mar. 31, 2013

Intangible Assets [Abstract]

Intangible Assets
5. Intangible Assets

A summary of our acquired intangible assets subject to amortization, as of March 31, 2013 and September 30, 2012 is as follows:

March 31, 2013 September 30, 2012

Gross
Carrying
Value Accumulated
Amortization Gross
Carrying
Value Accumulated
Amortization

Manufacturing technologies, core products and cell lines
$ 11,586 $ 9,672 $ 11,678 $ 9,327

Trademarks, licenses and patents
4,617 1,851 4,704 1,616

Customer lists and supply agreements
12,115 7,950 12,360 7,535

$ 28,318 $ 19,473 $ 28,742 $ 18,478

The actual aggregate amortization expense for these intangible assets was $585 and $543 for the three months ended March 31, 2013 and 2012, respectively, and $1,165 and $1,063 for the six months ended March 31, 2013 and 2012, respectively. The estimated aggregate amortization expense for these intangible assets for each of the fiscal years through fiscal 2018 is as follows: remainder of fiscal 2013 – $1,028, fiscal 2014 – $1,744, fiscal 2015 – $1,499, fiscal 2016 – $1,158, fiscal 2017 – $908 and fiscal 2018 – $885.

X

- Definition

The entire disclosure for all or part of the information related to intangible assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 44, 45, 46

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=7658586&loc=d3e16323-109275

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=7658586&loc=d3e16373-109275

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=7658586&loc=d3e16265-109275

+ Details

Name: us-gaap_IntangibleAssetsDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Details

Name: vivo_IntangibleAssetsAbstract

Namespace Prefix: vivo_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 29 R11.htm IDEA: XBRL DOCUMENT v2.4.0.6

Major Customers and Segment Information
6 Months Ended

Mar. 31, 2013

Major Customers and Segment Information [Abstract]

Major Customers and Segment Information
4. Major Customers and Segment Information

Meridian was formed in 1976 and functions as a fully-integrated research, development, manufacturing, marketing and sales organization with primary emphasis in the fields of in vitro diagnostics and life science. Our principal businesses are (i) the development, manufacture and distribution of diagnostic test kits primarily for gastrointestinal, viral, respiratory and parasitic infectious diseases; (ii) the manufacture and distribution of bulk antigens, antibodies, PCR/qPCR reagents, nucleotides, competent cells and bioresearch reagents used by researchers and other diagnostic manufacturers; and (iii) the contract development and manufacture of proteins and other biologicals for use by biopharmaceutical and biotechnology companies engaged in research for new drugs and vaccines.

Our reportable segments are U.S. Diagnostics, European Diagnostics and Life Science. Initial segmentation between Diagnostics and Life Science has been determined based upon products and customers, with further segmentation of Diagnostics between U.S. and European being based upon geographic regions served and management responsibility. The U.S. Diagnostics segment consists of manufacturing operations in Cincinnati, Ohio, and the sale and distribution of diagnostic test kits in the U.S. and countries outside of Australia, Europe, Africa and the Middle East. The European Diagnostics segment consists of the sale and distribution of diagnostic test kits in Australia, Europe, Africa and the Middle East. The Life Science segment consists of manufacturing operations in Memphis, Tennessee; Boca Raton, Florida; London, England; Luckenwalde, Germany; and Sydney, Australia, and the sale and distribution of bulk antigens, antibodies, PCR/qPCR reagents, nucleotides, competent cells and bioresearch reagents domestically and abroad. The Life Science segment also includes the contract development and manufacture of cGMP clinical grade proteins and other biologicals for use by biopharmaceutical and biotechnology companies engaged in research for new drugs and vaccines.

Amounts due from two U.S. Diagnostics distributor customers accounted for 31% and 29% of consolidated accounts receivable at March 31, 2013 and September 30, 2012, respectively. Sales to these two distributor customers accounted for 50% and 49% of the U.S. Diagnostics segment third-party sales during the three months ended March 31, 2013 and 2012, respectively, and 53% and 50% during the six months ended March 31, 2013 and 2012, respectively.

In addition, approximately $4,830 and $4,600 of our accounts receivable at March 31, 2013 and September 30, 2012, respectively, is due from Italian hospital customers whose funding ultimately comes from the Italian government, representing 20% and 19% of consolidated accounts receivable in each of the respective periods. Sales to Italian hospital customers accounted for 34% and 32% of the European Diagnostics segment third-party sales during the three months ended March 31, 2013 and 2012, respectively, and 32% and 22% during the six months ended March 31, 2013 and 2012, respectively.

Two diagnostic manufacturing customers accounted for 18% and 21% of the Life Science segment third-party sales during the three months ended March 31, 2013 and 2012, respectively, and 18% and 24% during the six months ended March 31, 2013 and 2012, respectively.

Segment information for the interim periods is as follows:

U.S.
Diagnostics European
Diagnostics Life Science Eliminations(1) Total

Three Months Ended March 31, 2013



Net sales -

Third-party
$ 30,310 $ 6,093 $ 10,862 $ — $ 47,265

Inter-segment
2,496 3 350 (2,849 ) —

Operating income
11,612 597 3,046 (2 ) 15,253

Goodwill (March 31, 2013)
1,250 — 21,132 — 22,382

Other intangible assets, net (March 31, 2013)
1,888 — 6,957 — 8,845

Total assets (March 31, 2013)
93,089 13,020 102,329 (42,451 ) 165,987

Three Months Ended March 31, 2012

Net sales -

Third-party
$ 28,455 $ 6,924 $ 11,860 $ — $ 47,239

Inter-segment
2,736 4 324 (3,064 ) —

Operating income (2)
11,462 757 2,710 (102 ) 14,827

Goodwill (September 30, 2012)
1,250 — 21,896 — 23,146

Other intangible assets, net (September 30, 2012)
2,239 — 8,025 — 10,264

Total assets (September 30, 2012)
82,654 15,443 101,706 (38,422 ) 161,381

Six Months Ended March 31, 2013

Net sales -

Third-party
$ 60,676 $ 11,396 $ 20,544 $ — $ 92,616

Inter-segment
4,582 6 508 (5,096 ) —

Operating income
22,855 730 4,680 79 28,344

Six Months Ended March 31, 2012

Net sales -

Third-party
$ 53,464 $ 12,429 $ 21,421 $ — $ 87,314

Inter-segment
4,964 4 660 (5,628 ) —

Operating income (2)
19,935 1,400 3,408 (111 ) 24,632

(1) Eliminations consist of inter-segment transactions.

(2) Life Science includes $203 and $647 of costs related to consolidation of the Maine operations into the Tennessee facility during the three and six months ended March 31, 2012, respectively.

Transactions between segments are accounted for at established intercompany prices for internal and management purposes, with all intercompany amounts eliminated in consolidation.

X

- Details

Name: us-gaap_SegmentReportingAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 29

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 30

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 32

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 35

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 10

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 42

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 131

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 34

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599

Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 33

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599

Reference 12: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 26

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599

Reference 13: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 31

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599

Reference 14: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 40

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599

Reference 15: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 41

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599

+ Details

Name: us-gaap_SegmentReportingDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 30 R23.htm IDEA: XBRL DOCUMENT v2.4.0.6

Major Customers and Segment Information (Details Textual) (USD $)
In Thousands, unless otherwise specified
3 Months Ended 6 Months Ended

Mar. 31, 2013

Mar. 31, 2012

Mar. 31, 2013

Customer

Mar. 31, 2012

Sep. 30, 2012

U.S. Diagnostics [Member]

Major Customers and Segment Information (Textual) [Abstract]

Number of customers 2

Amounts due from customers 31.00% 31.00% 29.00%

Percentage of segment's third party sales to a customer or customer group 50.00% 49.00% 53.00% 50.00%

European Diagnostics [Member]

Major Customers and Segment Information (Textual) [Abstract]

Amounts due from customers 20.00% 20.00% 19.00%

Account receivable from Italian hospital customers 4,830 4,830 4,600

Percentage of segment's third party sales to a customer or customer group 34.00% 32.00% 32.00% 22.00%

Life Science [Member]

Major Customers and Segment Information (Textual) [Abstract]

Number of customers 2

Percentage of segment's third party sales to a customer or customer group 18.00% 21.00% 18.00% 24.00%

Tennessee Facility [Member]

Major Customers and Segment Information (Textual) [Abstract]

Consolidation of Maine operations into Tennessee facility 203 647

X

- Definition

Accounts receivable balances due from Italian Hospital Customers.

+ References

No definition available.

+ Details

Name: vivo_AccountsReceivableFromItalianHospitalCustomers

Namespace Prefix: vivo_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Consolidation cost.

+ References

No definition available.

+ Details

Name: vivo_ConsolidationCost

Namespace Prefix: vivo_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Entity wide accounts receivable major customer percentage.

+ References

No definition available.

+ Details

Name: vivo_EntityWideAccountsReceivableMajorCustomerPercentage

Namespace Prefix: vivo_

Data Type: num:percentItemType

Balance Type: na

Period Type: instant

X

- Details

Name: vivo_MajorCustomersAndSegmentInformationTextualAbstract

Namespace Prefix: vivo_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Number of major distributor customer.

+ References

No definition available.

+ Details

Name: vivo_NumberOfMajorDistributorCustomer

Namespace Prefix: vivo_

Data Type: xbrli:integerItemType

Balance Type: na

Period Type: duration

X

- Definition

Percentage of segment's third party sales to a customer or customer group.

+ References

No definition available.

+ Details

Name: vivo_PercentageOfSalesToThirdParty

Namespace Prefix: vivo_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

XML 31 R19.htm IDEA: XBRL DOCUMENT v2.4.0.6

Significant Accounting Policies (Details) (USD $)
In Thousands, unless otherwise specified

Mar. 31, 2013

Sep. 30, 2012

Mar. 31, 2012

Sep. 30, 2011

Components of cash and cash equivalents

Overnight repurchase agreements $ 24,066 $ 13,492

Cash on hand - Restricted 1,000 1,000

Cash on hand - Unrestricted 14,528 18,101

Total 38,594 31,593 24,337 23,626

Other [Member]

Components of cash and cash equivalents

Cash on hand - Restricted 1,000 1,000

Total $ 1,000 $ 1,000

X

- Definition

Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 1

-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash

-URI http://asc.fasb.org/extlink&oid=6506951

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.1)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 7

-Footnote 1

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_Cash

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6676-107765

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash Equivalents

-URI http://asc.fasb.org/extlink&oid=6507016

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 8, 9

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 7, 26

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash

-URI http://asc.fasb.org/extlink&oid=6506951

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3044-108585

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 7

-Footnote 1

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.1)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 1

-Article 5

+ Details

Name: us-gaap_CashAndCashEquivalentsAtCarryingValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Cash and equivalents whose use in whole or in part is restricted for the long-term, generally by contractual agreements or regulatory requirements.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.1)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 1

-Article 5

+ Details

Name: us-gaap_RestrictedCashAndCashEquivalentsNoncurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Details

Name: vivo_InvestmentPortfolioAbstract

Namespace Prefix: vivo_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Overnight repurchase agreements at carrying value.

+ References

No definition available.

+ Details

Name: vivo_OvernightRepurchaseAgreementsAtCarryingValue

Namespace Prefix: vivo_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

XML 32 R15.htm IDEA: XBRL DOCUMENT v2.4.0.6

Inventories (Tables)
6 Months Ended

Mar. 31, 2013

Inventories [Abstract]

Inventories

March 31,
2013 September 30,
2012

Raw materials
$ 6,686 $ 6,916

Work-in-process
9,217 9,540

Finished goods - illumigene instruments
1,737 2,326

Finished goods - kits and reagents
14,722 12,900

Total
$ 32,362 $ 31,682

X

- Details

Name: us-gaap_InventoryDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 2

-Paragraph 6

-Subparagraph a,b,c

-Article 5

+ Details

Name: us-gaap_ScheduleOfInventoryCurrentTableTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 33 R13.htm IDEA: XBRL DOCUMENT v2.4.0.6

Significant Accounting Policies (Policies)
6 Months Ended

Mar. 31, 2013

Significant Accounting Policies [Abstract]

Revenue Recognition and Accounts Receivable

(a) Revenue Recognition and Accounts Receivable –

Revenue is generally recognized from sales when product is shipped and title has passed to the customer. Revenue for the U.S. Diagnostics segment is reduced at the date of sale for product price adjustments due certain distributors under local contracts. Management estimates accruals for distributor price adjustments based on local contract terms, sales data provided by distributors, estimates of inventories of our products held by distributors, historical statistics, current trends, and other factors. Changes to the accruals are recorded in the period that they become known. Such accruals were $4,487 at March 31, 2013 and $3,877 at September 30, 2012, and have been netted against accounts receivable.

Revenue for our Diagnostics segments includes revenue for our illumigene^® molecular test system. This system includes an instrument, instrument accessories and test kits. In markets where the test system is sold via multiple deliverable arrangements (i.e., the United States, Australia and Italy), the cost of the instrument and instrument accessories are deferred upon placement at a customer and amortized on a straight-line basis into cost of sales over the expected utilization period, generally three years. In markets where the test system is not sold via multiple deliverable arrangements (i.e., countries other than the United States, Australia and Italy), the cost of the instrument and instrument accessories is charged to cost of sales at the time of shipment and transfer of title to the customer.

In markets where our illumigene molecular test system is sold via multiple deliverable arrangements, we evaluate whether each deliverable in the arrangement is a separate unit of accounting. The primary deliverables are an instrument, instrument accessories (i.e., key board, printer) and test kits. An instrument and instrument accessories are delivered to the customer prior to the start of the customer utilization period, in order to accommodate customer set-up and installation. There is de minimis consideration received from the customer at the time of instrument placement. We have determined that the instrument and accessories are not a separate unit of accounting because such equipment can only be used to process and read the results from our illumigene diagnostic tests (i.e., our instrument and test kits function together to deliver a diagnostic test result), and therefore the instrument and accessories do not have standalone value to the customer. Consequently, there is no revenue allocated to the placement of the instrument and instrument accessories. Test kits are delivered to the customer over the utilization period of the instrument, which we estimate has a useful life of three years. In all markets, revenue for the sale of test kits is recognized upon shipment and transfer of title to the customers.

Our products are generally not subject to a customer right of return except for product recall events under the rules and regulations of the Food and Drug Administration or equivalent agencies outside the United States. In this circumstance, the costs to replace affected products would be accrued at the time a loss was probable and estimable.

Life Science revenue for contract services may come from research and development services or manufacturing services, including process development work, or a combination of both. Revenue is recognized based on each of the deliverables in a given arrangement having distinct and separate customer pricing. Depending on the nature of the arrangement, revenue is recognized as services are performed and billed, upon completion and acceptance by the customer, or upon delivery of product and acceptance by the customer. In some cases, customers may request that we store on their behalf, clinical grade biologicals that we produce under contract manufacturing agreements. These cases arise when customers do not have clinical grade storage facilities or do not want to risk contamination during transport. For such cases, revenue may be recognized on a bill-and-hold basis. No such bill-and-hold arrangements existed at March 31, 2013 or September 30, 2012.

Trade accounts receivable are recorded in the accompanying Condensed Consolidated Balance Sheets at invoiced amounts less provisions for distributor price adjustments under local contracts and doubtful accounts. The allowance for doubtful accounts represents our estimate of probable credit losses and is based on historical write-off experience. The allowance for doubtful accounts and related metrics, such as days’ sales outstanding, are reviewed monthly. Accounts with past due balances over 90 days are reviewed individually for collectibility. Customer invoices are charged off against the allowance when we believe it is probable that the invoices will not be paid.

Comprehensive Income (Loss)

(b) Comprehensive Income (Loss) –

As reflected in the accompanying Condensed Consolidated Statements of Comprehensive Income, our comprehensive income or loss is comprised of net earnings, foreign currency translation and the related income tax effects.

Assets and liabilities of foreign operations are translated using period-end exchange rates with gains or losses resulting from translation included as a separate component of comprehensive income or loss. Revenues and expenses are translated using exchange rates prevailing during the period. We also recognize foreign currency transaction gains and losses on certain assets and liabilities that are denominated in the Australian dollar, British pound and Euro currencies. These gains and losses are included in other income and expense in the accompanying Condensed Consolidated Statements of Operations.

Income Taxes

(c) Income Taxes –

The provision for income taxes includes federal, foreign, state and local income taxes currently payable and those deferred because of temporary differences between income for financial reporting and income for tax purposes. We prepare estimates of permanent and temporary differences between income for financial reporting purposes and income for tax purposes. These differences are adjusted to actual upon filing of our tax returns, typically occurring in the third and fourth quarters of the current fiscal year for the preceding fiscal year’s estimates.

We account for uncertain tax positions using a benefit recognition model with a two-step approach: (i) a more-likely-than-not recognition criterion; and (ii) a measurement attribute that measures the position as the largest amount of tax benefit that is greater than 50% likely of being ultimately realized upon settlement. If it is not more likely than not that the benefit will be sustained on its technical merits, no benefit is recorded. We recognize accrued interest and penalties related to unrecognized tax benefits as a portion of our income tax provision in the Condensed Consolidated Statements of Operations.

Stock-based Compensation

(d) Stock-based Compensation –

We recognize compensation expense for all share-based awards made to employees, based upon the fair value of the share-based award on the date of the grant. Awards are expensed over their requisite service period.

Cash and Cash Equivalents

(e) Cash and Cash Equivalents –

Cash and cash equivalents include the following components:

March 31, 2013 September 30, 2012

Cash and
Equivalents Other Cash and
Equivalents Other

Overnight repurchase agreements
$ 24,066 $ — $ 13,492 $ —

Cash on hand -

Restricted
— 1,000 — 1,000

Unrestricted
14,528 — 18,101 —

Total
$ 38,594 $ 1,000 $ 31,593 $ 1,000

Recent Accounting Pronouncements

(f) Recent Accounting Pronouncements –

In June 2011, FASB issued ASU No. 2011-05, Presentation of Comprehensive Income, which amended the disclosure and presentation requirements of Comprehensive Income. Specifically, FASB ASU No. 2011-05 required that all nonowner changes in shareholders’ equity be presented either in 1) a single continuous statement of comprehensive income or 2) two separate but consecutive statements, in which the first statement presents total net income and its components, and the second statement presents total other comprehensive income and its components. The Company adopted these new presentation requirements effective October 1, 2012 and has presented herein Condensed Consolidated Statements of Comprehensive Income for the interim periods ended March 31, 2013 and 2012 that are compliant with the requirements. Adoption of these requirements had no impact on the Company’s consolidated results of operations, cash flows or financial position.

In September 2011, FASB issued ASU No. 2011-08, Testing Goodwill for Impairment, which amended goodwill impairment guidance to provide an option for entities to first assess qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. After assessing the totality of events and circumstances, if an entity determines that it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, performance of the two-step impairment test is no longer required. The Company’s adoption of this guidance effective October 1, 2012 had no impact on the Company’s consolidated results of operations, cash flow or financial position.

Reclassifications

(g) Reclassifications –

Certain reclassifications have been made to the prior period financial statements to conform to the current fiscal period presentation. Such reclassifications had no impact on net earnings or shareholders’ equity.

X

- Details

Name: us-gaap_AccountingPoliciesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Financial Reporting Release (FRR)

-Number 203

-Paragraph 02-03

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash

-URI http://asc.fasb.org/extlink&oid=6506951

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash Equivalents

-URI http://asc.fasb.org/extlink&oid=6507016

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 7, 8, 9, 10

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Technical Practice Aid (TPA)

-Number 2110

-Paragraph 6

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 1

-Article 5

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4273-108586

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 305

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2122427

+ Details

Name: us-gaap_CashAndCashEquivalentsPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for salaries, bonuses, incentive awards, postretirement and postemployment benefits granted to employees, including equity-based arrangements; discloses methodologies for measurement, and the bases for recognizing related assets and liabilities and recognizing and reporting compensation expense.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph 4, 9-15, A240

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18726-107790

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (b),(f(1))

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 132R

-Paragraph 5, 6, 7, 9, 11, 12, 13

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_CompensationRelatedCostsPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 17

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32809-109319

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name FASB Interpretation (FIN)

-Number 48

-Paragraph 20

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 25

-URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e32247-109318

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 4

-Paragraph 11

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 19

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32840-109319

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 6-34, 43, 47, 49

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e32280-109318

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 954

-SubTopic 740

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6491622&loc=d3e9504-115650

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 30

-URI http://asc.fasb.org/subtopic&trid=2144749

Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2144681

+ Details

Name: us-gaap_IncomeTaxPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for revenue recognition. If the entity has different policies for different types of revenue transactions, the policy for each material type of transaction is generally disclosed. If a sales transaction has multiple element arrangements (for example, delivery of multiple products, services or the rights to use assets) the disclosure may indicate the accounting policy for each unit of accounting as well as how units of accounting are determined and valued. The disclosure may encompass important judgment as to appropriateness of principles related to recognition of revenue. The disclosure also may indicate the entity's treatment of any unearned or deferred revenue that arises from the transaction.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 605

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 13.B.Q1)

-URI http://asc.fasb.org/extlink&oid=6600647&loc=d3e214044-122780

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 22

-Paragraph 8, 12, 13

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18823-107790

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18726-107790

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 13

-Section B

-Paragraph Question 1

+ Details

Name: us-gaap_RevenueRecognitionPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Describes an entity's accounting policy for recording comprehensive income.

+ References

No definition available.

+ Details

Name: vivo_ComprehensiveIncomeLossPolicyTextBlock

Namespace Prefix: vivo_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Recent accounting pronouncements.

+ References

No definition available.

+ Details

Name: vivo_RecentAccountingPronouncementsPolicyTextBlock

Namespace Prefix: vivo_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Reclassifications.

+ References

No definition available.

+ Details

Name: vivo_ReclassificationsPolicyTextBlock

Namespace Prefix: vivo_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 34 R14.htm IDEA: XBRL DOCUMENT v2.4.0.6

Significant Accounting Policies (Tables)
6 Months Ended

Mar. 31, 2013

Significant Accounting Policies [Abstract]

Components of cash and cash equivalents

March 31, 2013 September 30, 2012

Cash and
Equivalents Other Cash and
Equivalents Other

Overnight repurchase agreements
$ 24,066 $ — $ 13,492 $ —

Cash on hand -

Restricted
— 1,000 — 1,000

Unrestricted
14,528 — 18,101 —

Total
$ 38,594 $ 1,000 $ 31,593 $ 1,000

X

- Details

Name: us-gaap_AccountingPoliciesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Tabular disclosure of the cash and cash items which are restricted as to withdrawal or usage. The provisions of any restrictions are described in a note to the financial statements. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 1

-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash Equivalents

-URI http://asc.fasb.org/extlink&oid=6507016

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 8, 9

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.1)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_ScheduleOfRestrictedCashAndCashEquivalentsTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 35 R16.htm IDEA: XBRL DOCUMENT v2.4.0.6

Major Customers and Segment Information (Tables)
6 Months Ended

Mar. 31, 2013

Major Customers and Segment Information [Abstract]

Segment information

U.S.
Diagnostics European
Diagnostics Life Science Eliminations(1) Total

Three Months Ended March 31, 2013



Net sales -

Third-party
$ 30,310 $ 6,093 $ 10,862 $ — $ 47,265

Inter-segment
2,496 3 350 (2,849 ) —

Operating income
11,612 597 3,046 (2 ) 15,253

Goodwill (March 31, 2013)
1,250 — 21,132 — 22,382

Other intangible assets, net (March 31, 2013)
1,888 — 6,957 — 8,845

Total assets (March 31, 2013)
93,089 13,020 102,329 (42,451 ) 165,987

Three Months Ended March 31, 2012

Net sales -

Third-party
$ 28,455 $ 6,924 $ 11,860 $ — $ 47,239

Inter-segment
2,736 4 324 (3,064 ) —

Operating income (2)
11,462 757 2,710 (102 ) 14,827

Goodwill (September 30, 2012)
1,250 — 21,896 — 23,146

Other intangible assets, net (September 30, 2012)
2,239 — 8,025 — 10,264

Total assets (September 30, 2012)
82,654 15,443 101,706 (38,422 ) 161,381

Six Months Ended March 31, 2013

Net sales -

Third-party
$ 60,676 $ 11,396 $ 20,544 $ — $ 92,616

Inter-segment
4,582 6 508 (5,096 ) —

Operating income
22,855 730 4,680 79 28,344

Six Months Ended March 31, 2012

Net sales -

Third-party
$ 53,464 $ 12,429 $ 21,421 $ — $ 87,314

Inter-segment
4,964 4 660 (5,628 ) —

Operating income (2)
19,935 1,400 3,408 (111 ) 24,632

(1) Eliminations consist of inter-segment transactions.

(2) Life Science includes $203 and $647 of costs related to consolidation of the Maine operations into the Tennessee facility during the three and six months ended March 31, 2012, respectively.

X

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 22

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8736-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 25

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8813-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 131

-Paragraph 27, 28

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 30

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 21

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8721-108599

+ Details

Name: us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_SegmentReportingAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 36 R21.htm IDEA: XBRL DOCUMENT v2.4.0.6

Inventories (Details) (USD $)
In Thousands, unless otherwise specified

Mar. 31, 2013

Sep. 30, 2012

Inventories

Raw materials $ 6,686 $ 6,916

Work-in-process 9,217 9,540

Total 32,362 31,682

Illumigene instruments [Member]

Inventories

Finished goods 1,737 2,326

Kits and reagents [Member]

Inventories

Finished goods $ 14,722 $ 12,900

X

- Definition

Carrying amount, net of valuation reserves and adjustments, as of the balance sheet date of merchandise or goods held by the company that are readily available for sale.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 5

-Section BB

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 330

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SAB TOPIC 5.BB)

-URI http://asc.fasb.org/extlink&oid=6386940&loc=d3e100047-122729

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 6

-Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.6(a)(1))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_InventoryFinishedGoodsNetOfReserves

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Carrying amount (lower of cost or market) as of the balance sheet date of inventories less all valuation and other allowances. Excludes noncurrent inventory balances (expected to remain on hand past one year or one operating cycle, if longer).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.6(a))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 330

-SubTopic 10

-Section 35

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6386567&loc=d3e3927-108312

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 1

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6676-107765

+ Details

Name: us-gaap_InventoryNet

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Details

Name: us-gaap_InventoryNetAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Carrying amount, net of valuation reserves and adjustments, as of the balance sheet date of unprocessed items to be consumed in the manufacturing or production process.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.6(a)(4))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 330

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SAB TOPIC 5.BB)

-URI http://asc.fasb.org/extlink&oid=6386940&loc=d3e100047-122729

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 6

-Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 5

-Section BB

+ Details

Name: us-gaap_InventoryRawMaterialsNetOfReserves

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Carrying amount, net of reserves and adjustments, as of the balance sheet date of merchandise or goods which are partially completed. This inventory is generally comprised of raw materials, labor and factory overhead costs, which require further materials, labor and overhead to be converted into finished goods, and which generally require the use of estimates to determine percentage complete and pricing.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.6(a)(3))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 330

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SAB TOPIC 5.BB)

-URI http://asc.fasb.org/extlink&oid=6386940&loc=d3e100047-122729

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 6

-Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 5

-Section BB

+ Details

Name: us-gaap_InventoryWorkInProcessNetOfReserves

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

XML 37 R5.htm IDEA: XBRL DOCUMENT v2.4.0.6

Condensed Consolidated Balance Sheets (USD $)
In Thousands, unless otherwise specified

Mar. 31, 2013

Sep. 30, 2012

CURRENT ASSETS

Cash and equivalents $ 38,594 $ 31,593

Accounts receivable, less allowances of $529 and $574 23,659 24,183

Inventories 32,362 31,682

Prepaid expenses and other current assets 5,375 6,203

Deferred income taxes 3,120 2,929

Total current assets 103,110 96,590

PROPERTY, PLANT AND EQUIPMENT, at Cost

Land 1,175 1,175

Buildings and improvements 26,149 25,983

Machinery, equipment and furniture 36,580 34,917

Construction in progress 1,069 1,149

Subtotal 64,973 63,224

Less: accumulated depreciation and amortization 39,069 37,069

Net property, plant and equipment 25,904 26,155

OTHER ASSETS

Goodwill 22,382 23,146

Other intangible assets, net 8,845 10,264

Restricted cash 1,000 1,000

Deferred illumigene instrument costs, net 3,704 3,958

Deferred income taxes 757

Other assets 285 268

Total other assets 36,973 38,636

TOTAL ASSETS 165,987 161,381

CURRENT LIABILITIES

Accounts payable 5,785 5,794

Accrued employee compensation costs 5,506 5,827

Other accrued expenses 5,229 5,247

Income taxes payable 1,113 1,594

Total current liabilities 17,633 18,462

DEFERRED INCOME TAXES 171

COMMITMENTS AND CONTINGENCIES

SHAREHOLDERS' EQUITY

Preferred stock, no par value, 1,000,000 shares authorized, none issued

Common shares, no par value, 71,000,000 shares authorized, 41,464,857 and 41,284,485 shares issued, respectively

Additional paid-in capital 105,949 102,443

Retained earnings 43,281 40,210

Accumulated other comprehensive income (876) 95

Total shareholders' equity 148,354 142,748

TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY $ 165,987 $ 161,381

X

- Definition

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.19(a))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 19

-Subparagraph a

-Article 5

+ Details

Name: us-gaap_AccountsPayableCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Carrying amount as of the balance sheet date of the unpaid sum of the known and estimated amounts payable to satisfy all currently due domestic and foreign income tax obligations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 15

-Subparagraph b(1)

-Article 7

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 15

-Article 9

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 20

-Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Section Appendix E

-Paragraph 289

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.20)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name FASB Interpretation (FIN)

-Number 48

-Paragraph 15, 21

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_AccruedIncomeTaxesCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 20

-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.20)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_AccruedLiabilitiesCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

The cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land) that has been recognized in the income statement.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 14

-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 5

-Subparagraph c

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 5

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.14)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

+ Details

Name: us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 130

-Paragraph 14, 17, 26

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 11

-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e637-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 14A

-URI http://asc.fasb.org/extlink&oid=20435746&loc=SL7669686-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 14

-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e681-108580

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 31

-Article 5

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 10

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name FASB Staff Position (FSP)

-Number FAS115-1/124-1

-Paragraph 15D

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Value received from shareholders in common stock-related transactions that are in excess of par value or stated value and amounts received from other stock-related transactions. Includes only common stock transactions (excludes preferred stock transactions). May be called contributed capital, capital in excess of par, capital surplus, or paid-in capital.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 31

-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.30(a)(1))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_AdditionalPaidInCapitalCommonStock

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 12

-Article 7

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Concepts (CON)

-Number 6

-Paragraph 25

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 18

-Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.18)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_Assets

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 9

-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.9)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6801-107765

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6676-107765

+ Details

Name: us-gaap_AssetsCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Details

Name: us-gaap_AssetsCurrentAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.10-17)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 18

-Article 5

+ Details

Name: us-gaap_AssetsNoncurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Amount before accumulated depreciation of building structures held for productive use including addition, improvement, or renovation to the structure, including, but not limited to, interior masonry, interior flooring, electrical, and plumbing.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 5

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 4

-Subparagraph (f)

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6812-107765

+ Details

Name: us-gaap_BuildingsAndImprovementsGross

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6676-107765

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash Equivalents

-URI http://asc.fasb.org/extlink&oid=6507016

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 8, 9

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 7, 26

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash

-URI http://asc.fasb.org/extlink&oid=6506951

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3044-108585

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 7

-Footnote 1

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.1)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 1

-Article 5

+ Details

Name: us-gaap_CashAndCashEquivalentsAtCarryingValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Represents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-03.(a),19)

-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.25)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 25

-Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 450

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6952336&loc=d3e14326-108349

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 5

-Paragraph 8, 9

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 17

-Article 9

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 19

-Article 7

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-03.17)

-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

+ Details

Name: us-gaap_CommitmentsAndContingencies

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

+ Details

Name: us-gaap_CommonStockValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Gross amount, at the balance sheet date, of long-lived assets under construction that include construction costs to date on capital projects that have not been completed and assets being constructed that are not ready to be placed into service.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 5

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

+ Details

Name: us-gaap_ConstructionInProgressGross

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards expected to be realized or consumed within one year or operating cycle, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e31928-109318

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e31917-109318

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e31958-109318

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e31931-109318

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 41, 42, 43

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_DeferredTaxAssetsNetCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Amount after allocation of valuation allowances of noncurrent deferred tax asset attributable to deductible temporary differences and carryforwards. Noncurrent assets are expected to be realized or consumed after one year (or the normal operating cycle, if longer).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e31928-109318

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e31917-109318

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e31958-109318

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e31931-109318

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 41, 42, 43

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_DeferredTaxAssetsNetNoncurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Amount of deferred tax liability attributable to taxable temporary differences, net of deferred tax asset attributable to deductible temporary differences and carryforwards net of valuation allowances expected to be realized or consumed after one year (or the normal operating cycle, if longer).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 41, 42

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e31917-109318

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e31931-109318

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e31958-109318

+ Details

Name: us-gaap_DeferredTaxLiabilitiesNoncurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Total of the carrying values as of the balance sheet date of obligations incurred through that date and payable for obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 20

-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.20)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_EmployeeRelatedLiabilitiesCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 45

-Subparagraph e

-Clause 1

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 20

-Section 45

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13770-109266

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141R

-Paragraph 68

-Subparagraph l

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141R

-Paragraph 34

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 43

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 45

-Subparagraph e

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141R

-Paragraph 72

-Subparagraph d

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_Goodwill

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Sum of the carrying amounts of all intangible assets, excluding goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 45

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6388964&loc=d3e16212-109274

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 50

-Paragraph 2

-Subparagraph ((a)(1),(b))

-URI http://asc.fasb.org/extlink&oid=7658586&loc=d3e16323-109275

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 42, 45

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_IntangibleAssetsNetExcludingGoodwill

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Carrying amount (lower of cost or market) as of the balance sheet date of inventories less all valuation and other allowances. Excludes noncurrent inventory balances (expected to remain on hand past one year or one operating cycle, if longer).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.6(a))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 330

-SubTopic 10

-Section 35

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6386567&loc=d3e3927-108312

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 1

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6676-107765

+ Details

Name: us-gaap_InventoryNet

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Carrying amount as of the balance sheet date of real estate held for productive use. This excludes land held for sale.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 4

-Subparagraph (e)

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6812-107765

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.13)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_Land

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Total of all Liabilities and Stockholders' Equity items (or Partners' Capital, as applicable), including the portion of equity attributable to noncontrolling interests, if any.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.32)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 25

-Article 7

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 32

-Article 5

+ Details

Name: us-gaap_LiabilitiesAndStockholdersEquity

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.21)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 21

-Article 5

+ Details

Name: us-gaap_LiabilitiesCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Details

Name: us-gaap_LiabilitiesCurrentAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Aggregate carrying amount, as of the balance sheet date, of noncurrent assets not separately disclosed in the balance sheet. Noncurrent assets are expected to be realized or consumed after one year (or the normal operating cycle, if longer).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.17)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 17

-Article 5

+ Details

Name: us-gaap_OtherAssetsNoncurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Details

Name: us-gaap_OtherAssetsNoncurrentAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Aggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29

-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 10

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 2, 3, 4, 5, 6, 7, 8

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

+ Details

Name: us-gaap_PreferredStockValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Sum of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6787-107765

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 340

-SubTopic 10

-Section 05

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=6386993&loc=d3e5879-108316

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 43

-Section A

-Paragraph 4

-Chapter 3

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Current Assets

-URI http://asc.fasb.org/extlink&oid=6509628

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 1

-Subparagraph (g)

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6676-107765

+ Details

Name: us-gaap_PrepaidExpenseCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Details

Name: us-gaap_PropertyPlantAndEquipmentAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Gross amount of long-lived physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 5

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.13)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_PropertyPlantAndEquipmentGross

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Amount, net of accumulated depreciation, depletion and amortization, of long-lived physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 8

-Article 7

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 12

-Paragraph 5

-Subparagraph b, c

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.13)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 13

-Subparagraph a

-Article 5

+ Details

Name: us-gaap_PropertyPlantAndEquipmentNet

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

The total amount due to the entity within one year of the balance sheet date (or one operating cycle, if longer) from outside sources, including trade accounts receivable, notes and loans receivable, as well as any other types of receivables, net of allowances established for the purpose of reducing such receivables to an amount that approximates their net realizable value.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 3

-Subparagraph a

-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.3,4)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 4

-Article 5

+ Details

Name: us-gaap_ReceivablesNetCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Cash and equivalents whose use in whole or in part is restricted for the long-term, generally by contractual agreements or regulatory requirements.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.1)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 1

-Article 5

+ Details

Name: us-gaap_RestrictedCashAndCashEquivalentsNoncurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

The cumulative amount of the reporting entity's undistributed earnings or deficit.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.31(a)(3))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 10

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 31

-Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

+ Details

Name: us-gaap_RetainedEarningsAccumulatedDeficit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Details

Name: us-gaap_StockholdersEquityAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Amount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is permanent equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 45

-Paragraph 16

-URI http://asc.fasb.org/extlink&oid=7656940&loc=SL4568740-111683

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph A3

-Appendix A

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 26

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 55

-Paragraph 4I

-URI http://asc.fasb.org/extlink&oid=18733213&loc=SL4590271-111686

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 45

-Paragraph 15

-URI http://asc.fasb.org/extlink&oid=7656940&loc=SL4568447-111683

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 25

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Deferred instrument costs noncurrent.

+ References

No definition available.

+ Details

Name: vivo_DeferredInstrumentCostsNoncurrent

Namespace Prefix: vivo_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Carrying amount as of the balance sheet date of long-lived, depreciable assets used in production process to produce goods and services and depreciable assets commonly used in offices and stores. Examples include desks, chairs, and store fixtures.

+ References

No definition available.

+ Details

Name: vivo_MachineryEquipmentAndFurniture

Namespace Prefix: vivo_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

XML 38 R10.htm IDEA: XBRL DOCUMENT v2.4.0.6

Inventories
6 Months Ended

Mar. 31, 2013

Inventories [Abstract]

Inventories
3. Inventories

Inventories are comprised of the following:

March 31,
2013 September 30,
2012

Raw materials
$ 6,686 $ 6,916

Work-in-process
9,217 9,540

Finished goods - illumigene instruments
1,737 2,326

Finished goods - kits and reagents
14,722 12,900

Total
$ 32,362 $ 31,682

X

- Details

Name: us-gaap_InventoryDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 6

-Subparagraph a, b, c

-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6361739&loc=d3e7789-107766

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 43

-Section A

-Paragraph 9

-Chapter 3

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.6)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_InventoryDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 39 FilingSummary.xml IDEA: XBRL DOCUMENT 2.4.0.6 Html 60 145 1 false 15 0 false 6 false false R1.htm 00 - Document - Document and Entity Information Sheet http://meridianbioscience.com/role/DocumentAndEntityInformation Document and Entity Information false false R2.htm 0110 - Statement - Condensed Consolidated Statements of Operations (Unaudited) Sheet http://meridianbioscience.com/role/StatementsOfOperations Condensed Consolidated Statements of Operations (Unaudited) false false R3.htm 0120 - Statement - Condensed Consolidated Statements of Comprehensive Income (Unaudited) Sheet http://meridianbioscience.com/role/StatementsOfComprehensiveIncome Condensed Consolidated Statements of Comprehensive Income (Unaudited) false false R4.htm 0130 - Statement - Condensed Consolidated Statements of Cash Flows (Unaudited) Sheet http://meridianbioscience.com/role/StatementsOfCashFlows Condensed Consolidated Statements of Cash Flows (Unaudited) true false R5.htm 0140 - Statement - Condensed Consolidated Balance Sheets Sheet http://meridianbioscience.com/role/BalanceSheets Condensed Consolidated Balance Sheets false false R6.htm 0141 - Statement - Condensed Consolidated Balance Sheets (Parenthetical) Sheet http://meridianbioscience.com/role/BalanceSheetsParenthetical Condensed Consolidated Balance Sheets (Parenthetical) false false R7.htm 0150 - Statement - Condensed Consolidated Statement of Changes in Shareholders' Equity (Unaudited) Sheet http://meridianbioscience.com/role/StatementOfChangesInShareholdersEquity Condensed Consolidated Statement of Changes in Shareholders' Equity (Unaudited) false false R8.htm 0201 - Disclosure - Basis of Presentation Sheet http://meridianbioscience.com/role/BasisOfPresentation Basis of Presentation false false R9.htm 0202 - Disclosure - Significant Accounting Policies Sheet http://meridianbioscience.com/role/SignificantAccountingPolicies Significant Accounting Policies false false R10.htm 0203 - Disclosure - Inventories Sheet http://meridianbioscience.com/role/Inventories Inventories false false R11.htm 0204 - Disclosure - Major Customers and Segment Information Sheet http://meridianbioscience.com/role/MajorCustomersAndSegmentInformation Major Customers and Segment Information false false R12.htm 0205 - Disclosure - Intangible Assets Sheet http://meridianbioscience.com/role/IntangibleAssets Intangible Assets false false R13.htm 0402 - Disclosure - Significant Accounting Policies (Policies) Sheet http://meridianbioscience.com/role/SignificantAccountingPoliciesPolicies Significant Accounting Policies (Policies) false false R14.htm 0502 - Disclosure - Significant Accounting Policies (Tables) Sheet http://meridianbioscience.com/role/SignificantAccountingPoliciesTables Significant Accounting Policies (Tables) false false R15.htm 0503 - Disclosure - Inventories (Tables) Sheet http://meridianbioscience.com/role/InventoriesTables Inventories (Tables) false false R16.htm 0504 - Disclosure - Major Customers and Segment Information (Tables) Sheet http://meridianbioscience.com/role/MajorCustomersAndSegmentInformationTables Major Customers and Segment Information (Tables) false false R17.htm 0505 - Disclosure - Intangible Assets (Tables) Sheet http://meridianbioscience.com/role/IntangibleAssetsTables Intangible Assets (Tables) false false R18.htm 0601 - Disclosure - Basis of Presentation (Details) Sheet http://meridianbioscience.com/role/BasisOfPresentationDetails Basis of Presentation (Details) false false R19.htm 0602 - Disclosure - Significant Accounting Policies (Details) Sheet http://meridianbioscience.com/role/SignificantAccountingPoliciesDetails Significant Accounting Policies (Details) false false R20.htm 06021 - Disclosure - Significant Accounting Policies (Details Textual) Sheet http://meridianbioscience.com/role/SignificantAccountingPoliciesDetailsTextual Significant Accounting Policies (Details Textual) false false R21.htm 0603 - Disclosure - Inventories (Details) Sheet http://meridianbioscience.com/role/InventoriesDetails Inventories (Details) false false R22.htm 0604 - Disclosure - Major Customers and Segment Information (Details) Sheet http://meridianbioscience.com/role/MajorCustomersAndSegmentInformationDetails Major Customers and Segment Information (Details) false false R23.htm 06041 - Disclosure - Major Customers and Segment Information (Details Textual) Sheet http://meridianbioscience.com/role/MajorCustomersAndSegmentInformationDetailsTextual Major Customers and Segment Information (Details Textual) false false R24.htm 0605 - Disclosure - Intangible Assets (Details) Sheet http://meridianbioscience.com/role/IntangibleAssetsDetails Intangible Assets (Details) false false R25.htm 06051 - Disclosure - Intangible Assets (Details Textual) Sheet http://meridianbioscience.com/role/IntangibleAssetsDetailsTextual Intangible Assets (Details Textual) false false All Reports Book All Reports Process Flow-Through: 0110 - Statement - Condensed Consolidated Statements of Operations (Unaudited) Process Flow-Through: 0120 - Statement - Condensed Consolidated Statements of Comprehensive Income (Unaudited) Process Flow-Through: 0130 - Statement - Condensed Consolidated Statements of Cash Flows (Unaudited) Process Flow-Through: 0140 - Statement - Condensed Consolidated Balance Sheets Process Flow-Through: Removing column 'Mar. 31, 2012' Process Flow-Through: Removing column 'Sep. 30, 2011' Process Flow-Through: 0141 - Statement - Condensed Consolidated Balance Sheets (Parenthetical) vivo-20130331.xml vivo-20130331.xsd vivo-20130331_cal.xml vivo-20130331_def.xml vivo-20130331_lab.xml vivo-20130331_pre.xml true true XML 40 R20.htm IDEA: XBRL DOCUMENT v2.4.0.6

Significant Accounting Policies (Details Textual) (USD $)
In Thousands, unless otherwise specified
6 Months Ended

Mar. 31, 2013

Sep. 30, 2012

Significant Accounting Policies (Textual) [Abstract]

Accrued distributor price adjustments $ 4,487 $ 3,877

Expected instrument utilization period 3 years

Period of review of accounts individually 90 days

Tax benefits recognized from uncertain tax positions measurement Greater than 50% likely of being ultimately realized upon settlement

Likelihood percentage of tax benefit being realized upon settlement 50.00%

X

- Definition

Accrued distributor price adjustments.

+ References

No definition available.

+ Details

Name: vivo_AccruedDistributorPriceAdjustments

Namespace Prefix: vivo_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Expected instrument utilization period.

+ References

No definition available.

+ Details

Name: vivo_ExpectedInstrumentUtilizationPeriod

Namespace Prefix: vivo_

Data Type: xbrli:durationItemType

Balance Type: na

Period Type: duration

X

- Definition

Likelihood percentage of tax benefit being recognized upon ultimate settlement.

+ References

No definition available.

+ Details

Name: vivo_LikelihoodPercentageOfTaxBenefitBeingRecognizedUponUltimateSettlement

Namespace Prefix: vivo_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- Definition

Past due balance period for review of accounts individually minimum.

+ References

No definition available.

+ Details

Name: vivo_PastDueBalancePeriodForReviewOfAccountsIndividuallyMinimum

Namespace Prefix: vivo_

Data Type: xbrli:durationItemType

Balance Type: na

Period Type: duration

X

- Details

Name: vivo_SignificantAccountingPoliciesTextualAbstract

Namespace Prefix: vivo_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Tax benefits recognized from uncertain tax positions measurement.

+ References

No definition available.

+ Details

Name: vivo_TaxBenefitsRecognizedFromUncertainTaxPositionsMeasurement

Namespace Prefix: vivo_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

Condensed Consolidated Balance Sheets (Parenthetical) (USD $) In Thousands, except Share data, unless otherwise specified	Mar. 31, 2013	Sep. 30, 2012
Condensed Consolidated Balance Sheets [Abstract]
Allowances for accounts receivable	$ 529	$ 574
Preferred stock, par value
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued
Common stock, par value
Common stock, shares authorized	71,000,000	71,000,000
Common stock, shares issued	41,464,857	41,284,485

Intangible Assets (Details) (USD $) In Thousands, unless otherwise specified	Mar. 31, 2013	Sep. 30, 2012
Summary of acquired intangible assets subject to amortization
Gross Carrying Value	$ 28,318	$ 28,742
Accumulated Amortization	19,473	18,478
Manufacturing technologies, core products and cell lines [Member]
Summary of acquired intangible assets subject to amortization
Gross Carrying Value	11,586	11,678
Accumulated Amortization	9,672	9,327
Trademarks, licenses and patents [Member]
Summary of acquired intangible assets subject to amortization
Gross Carrying Value	4,617	4,704
Accumulated Amortization	1,851	1,616
Customer lists and supply agreements [Member]
Summary of acquired intangible assets subject to amortization
Gross Carrying Value	12,115	12,360
Accumulated Amortization	$ 7,950	$ 7,535

Condensed Consolidated Statement of Changes in Shareholders' Equity (Unaudited) (USD $) In Thousands	Total USD ($)	Common Shares Issued	Additional Paid-In Capital USD ($)	Retained Earnings USD ($)	Accumulated Other Comprehensive Income (Loss) USD ($)
Beginning balance at Sep. 30, 2012	$ 142,748		$ 102,443	$ 40,210	$ 95
Beginning balance, Shares at Sep. 30, 2012		41,284
Cash dividends paid	(15,652)			(15,652)
Exercise of stock options	1,933		1,933
Exercise of stock options, Shares		180
Conversion of restricted stock units		1
Stock compensation expense	1,573		1,573
Net earnings	18,723			18,723
Foreign currency translation adjustment, net of tax	(971)				(971)
Ending balance at Mar. 31, 2013	$ 148,354		$ 105,949	$ 43,281	$ (876)
Ending balance, Shares at Mar. 31, 2013		41,465

Document and Entity Information	6 Months Ended
Document and Entity Information	Mar. 31, 2013	Apr. 30, 2013
Document and Entity Information [Abstract]
Entity Registrant Name	MERIDIAN BIOSCIENCE INC
Entity Central Index Key	0000794172
Document Type	10-Q
Document Period End Date	Mar. 31, 2013
Amendment Flag	false
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q2
Current Fiscal Year End Date	--09-30
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		41,467,127

Basis of Presentation (Details)	3 Months Ended
Basis of Presentation (Details)	Mar. 31, 2013 Installment	Dec. 31, 2012 Installment
Basis of Presentation (Textual) [Abstract]
Cash dividends declared, number	0	2

Condensed Consolidated Statements of Cash Flows (Unaudited) (USD $) In Thousands, unless otherwise specified	6 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
CASH FLOWS FROM OPERATING ACTIVITIES
Net earnings	$ 18,723	$ 16,204
Non-cash items included in net earnings:
Depreciation of property, plant and equipment	1,666	1,760
Amortization of intangible assets	1,165	1,063
Amortization of deferred illumigene instrument costs	746	347
Stock-based compensation	1,573	1,321
Deferred income taxes	(278)	(846)
(Gain) loss on disposition and write - down of fixed assets and other assets	10	(9)
Change in current assets	477	(1,109)
Change in current liabilities	(1,116)	1,029
Other, net	(586)	(895)
Net cash provided by operating activities	22,380	18,865
CASH FLOWS FROM INVESTING ACTIVITIES
Purchases of property, plant and equipment	(1,408)	(1,847)
Proceeds from sale of assets		400
Purchases of intangibles and other assets	(20)	(1,305)
Net cash used for investing activities	(1,428)	(2,752)
CASH FLOWS FROM FINANCING ACTIVITIES
Dividends paid	(15,652)	(15,609)
Proceeds and tax benefits from exercises of stock options	2,055	256
Net cash used for financing activities	(13,597)	(15,353)
Effect of Exchange Rate Changes on Cash and Equivalents	(354)	(49)
Net Increase in Cash and Equivalents	7,001	711
Cash and Equivalents at Beginning of Period	31,593	23,626
Cash and Equivalents at End of Period	$ 38,594	$ 24,337

Major Customers and Segment Information (Details Textual) (USD $) In Thousands, unless otherwise specified	3 Months Ended		6 Months Ended
	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2013 Customer	Mar. 31, 2012	Sep. 30, 2012
U.S. Diagnostics [Member]
Major Customers and Segment Information (Textual) [Abstract]
Number of customers			2
Amounts due from customers	31.00%		31.00%		29.00%
Percentage of segment's third party sales to a customer or customer group	50.00%	49.00%	53.00%	50.00%
European Diagnostics [Member]
Major Customers and Segment Information (Textual) [Abstract]
Amounts due from customers	20.00%		20.00%		19.00%
Account receivable from Italian hospital customers	4,830		4,830		4,600
Percentage of segment's third party sales to a customer or customer group	34.00%	32.00%	32.00%	22.00%
Life Science [Member]
Major Customers and Segment Information (Textual) [Abstract]
Number of customers			2
Percentage of segment's third party sales to a customer or customer group	18.00%	21.00%	18.00%	24.00%
Tennessee Facility [Member]
Major Customers and Segment Information (Textual) [Abstract]
Consolidation of Maine operations into Tennessee facility		203		647

Significant Accounting Policies (Details) (USD $) In Thousands, unless otherwise specified	Mar. 31, 2013	Sep. 30, 2012	Mar. 31, 2012	Sep. 30, 2011
Components of cash and cash equivalents
Overnight repurchase agreements	$ 24,066	$ 13,492
Cash on hand - Restricted	1,000	1,000
Cash on hand - Unrestricted	14,528	18,101
Total	38,594	31,593	24,337	23,626
Other [Member]
Components of cash and cash equivalents
Cash on hand - Restricted	1,000	1,000
Total	$ 1,000	$ 1,000

Inventories (Details) (USD $) In Thousands, unless otherwise specified	Mar. 31, 2013	Sep. 30, 2012
Inventories
Raw materials	$ 6,686	$ 6,916
Work-in-process	9,217	9,540
Total	32,362	31,682
Illumigene instruments [Member]
Inventories
Finished goods	1,737	2,326
Kits and reagents [Member]
Inventories
Finished goods	$ 14,722	$ 12,900

Condensed Consolidated Balance Sheets (USD $) In Thousands, unless otherwise specified	Mar. 31, 2013	Sep. 30, 2012
CURRENT ASSETS
Cash and equivalents	$ 38,594	$ 31,593
Accounts receivable, less allowances of $529 and $574	23,659	24,183
Inventories	32,362	31,682
Prepaid expenses and other current assets	5,375	6,203
Deferred income taxes	3,120	2,929
Total current assets	103,110	96,590
PROPERTY, PLANT AND EQUIPMENT, at Cost
Land	1,175	1,175
Buildings and improvements	26,149	25,983
Machinery, equipment and furniture	36,580	34,917
Construction in progress	1,069	1,149
Subtotal	64,973	63,224
Less: accumulated depreciation and amortization	39,069	37,069
Net property, plant and equipment	25,904	26,155
OTHER ASSETS
Goodwill	22,382	23,146
Other intangible assets, net	8,845	10,264
Restricted cash	1,000	1,000
Deferred illumigene instrument costs, net	3,704	3,958
Deferred income taxes	757
Other assets	285	268
Total other assets	36,973	38,636
TOTAL ASSETS	165,987	161,381
CURRENT LIABILITIES
Accounts payable	5,785	5,794
Accrued employee compensation costs	5,506	5,827
Other accrued expenses	5,229	5,247
Income taxes payable	1,113	1,594
Total current liabilities	17,633	18,462
DEFERRED INCOME TAXES		171
COMMITMENTS AND CONTINGENCIES
SHAREHOLDERS' EQUITY
Preferred stock, no par value, 1,000,000 shares authorized, none issued
Common shares, no par value, 71,000,000 shares authorized, 41,464,857 and 41,284,485 shares issued, respectively
Additional paid-in capital	105,949	102,443
Retained earnings	43,281	40,210
Accumulated other comprehensive income	(876)	95
Total shareholders' equity	148,354	142,748
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 165,987	$ 161,381

Significant Accounting Policies (Details Textual) (USD $) In Thousands, unless otherwise specified	6 Months Ended
	Mar. 31, 2013	Sep. 30, 2012
Significant Accounting Policies (Textual) [Abstract]
Accrued distributor price adjustments	$ 4,487	$ 3,877
Expected instrument utilization period	3 years
Period of review of accounts individually	90 days
Tax benefits recognized from uncertain tax positions measurement	Greater than 50% likely of being ultimately realized upon settlement
Likelihood percentage of tax benefit being realized upon settlement	50.00%