Business Acquisition (Tables)

9 Months Ended

May 31, 2014

Summary of Fair Value of Assets Acquired and Liabilities Assumed

The acquisition of Nypro has been accounted for as a business combination using the acquisition method of accounting. The following table (in thousands) summarizes the fair values of the assets acquired and liabilities assumed at the date of acquisition. The allocation of the purchase price is considered preliminary pending final valuation by the Company for intangible assets and tax adjustments.


	As reported at August 31, 2013		Adjustments		May 31, 2014
Cash	$	77,384	$	(12)(a)	$	77,372
Other current assets		343,446		(648)(a)		342,798
Property, plant and equipment		282,599		(5,984)(b)		276,615
Intangible assets		196,800		7,800 (b)		204,600
Goodwill		335,871		18,821 (c)		354,692
Other assets		28,304		(1,745)(a)		26,559
Current liabilities		(322,397)		(361)(a)		(322,758)
Long-term deferred tax liability		(153,030)		(15,810)(a)		(168,840)
Other liabilities		(72,906)		3,628 (a)		(69,278)
Noncontrolling interests		(36,548)		(5,689)(b)		(42,237)

Net assets acquired	$	679,523	$	—	$	679,523

^(a)	Adjustment related to the fair value of identifiable assets and liabilities

^(b)	Adjustment based on final valuation results

^(c)	Adjustment based on provisional amounts in (a) and (b)