v2.4.0.8

Pension Plans (Tables)

12 Months Ended

Sep. 30, 2013

Schedule of Available-for-sale Securities [Line Items]

Accounting For The Pension Plans

The following table presents the actuarial assumptions used in accounting for the pension plans:

	U.S. Plan									International Plans
	2014			2013			2012			2014			2013			2012
Weighted average assumptions used to determine benefit obligations at September 30 measurement date:
Discount rate	3.80	%		4.90	%		4.00	%		2.4	%		3.3	%		3.4	%
Rate of increase in future compensation (1)	—	%		—	%		—	%		3.0	%		3.0	%		3.0	%
Weighted average assumptions used to determine net periodic pension cost for fiscal years ended September 30:
Discount rate	4.90	%		4.00	%		4.50	%		3.3	%		3.4	%		4.8	%
Rate of increase in future compensation	—	%		—	%		—	%		3.0	%		3.0	%		3.0	%
Rate of return on plan assets	7.25	%		7.25	%		7.25	%		5.7	%		5.4	%		5.4	%

(1) The rate of increase in future compensation is weighted for all plans, ongoing and frozen (with a 0% increase for frozen plans). The weighted rate of increase for ongoing non-U.S. plans was 3% at September 30, 2014 and 2013.

Components Of Net Periodic Pension Cost

The actuarially computed components of net periodic pension cost recognized in our consolidated statements of operations for each year are shown below:

	U.S. Plan												International Plans
	2014				2013				2012				2014				2013				2012
	(in thousands)
Interest cost of projected benefit obligation	$	5,461			$	4,989			$	5,490			$	2,442			$	2,384			$	2,554
Service cost	—				—				—				1,659				2,017				1,882
Expected return on plan assets	(7,151		)		(6,128		)		(5,412		)		(2,506		)		(2,126		)		(1,929		)
Amortization of prior service cost	—				—				—				(5		)		(6		)		(7		)
Recognized actuarial loss	2,213				3,152				2,967				1,181				1,248				341
Net periodic pension cost	$	523			$	2,013			$	3,045			$	2,771			$	3,517			$	2,841

Change In Benefit Obligation And Plan Assets

The following tables display the change in benefit obligation and the change in the plan assets and funded status of the plans as well as the amounts recognized in our consolidated balance sheets:

	U.S. Plan								International Plans								Total
	Year ended September 30,
	2014				2013				2014				2013				2014				2013
	(in thousands)
Change in benefit obligation:
Projected benefit obligation—beginning of year	$	113,378			$	129,701			$	74,956			$	71,408			$	188,334			$	201,109
Service cost	—				—				1,659				2,017				1,659				2,017
Interest cost	5,461				4,989				2,442				2,384				7,903				7,373
Actuarial (gain) loss	20,563				(12,728		)		12,732				1,426				33,295				(11,302		)
Foreign exchange impact	—				—				(6,480		)		629				(6,480		)		629
Participant contributions	—				—				325				432				325				432
Benefits paid	(4,949		)		(8,584		)		(1,528		)		(1,732		)		(6,477		)		(10,316		)
Plan curtailments	—				—				—				(1,608		)		—				(1,608		)
Projected benefit obligation—end of year	$	134,453			$	113,378			$	84,106			$	74,956			$	218,559			$	188,334
Change in plan assets and funded status:
Plan assets at fair value—beginning of year	$	94,831			$	86,016			$	43,362			$	38,817			$	138,193			$	124,833
Actual return on plan assets	12,425				10,438				3,489				3,172				15,914				13,610
Employer contributions	10,552				6,961				2,353				3,008				12,905				9,969
Participant contributions	—				—				325				432				325				432
Foreign exchange impact	—				—				(3,510		)		(335		)		(3,510		)		(335		)
Benefits paid	(4,949		)		(8,584		)		(1,528		)		(1,732		)		(6,477		)		(10,316		)
Plan assets at fair value—end of year	112,859				94,831				44,491				43,362				157,350				138,193
Projected benefit obligation—end of year	134,453				113,378				84,106				74,956				218,559				188,334
Underfunded status	$	(21,594	)		$	(18,547	)		$	(39,615	)		$	(31,594	)		$	(61,209	)		$	(50,141	)
Accumulated benefit obligation—end of year	$	134,453			$	113,378			$	80,364			$	71,513			$	214,817			$	184,891
Amounts recognized in the balance sheet:
Non-current liability	$	—			$	(18,547	)		$	(39,615	)		$	(31,594	)		$	(39,615	)		$	(50,141	)
Current liability	$	(21,594	)		$	—			$	—			$	—			$	(21,594	)		$	—
Amounts in accumulated other comprehensive loss:
Unrecognized actuarial loss	$	68,256			$	55,180			$	27,669			$	19,177			$	95,925			$	74,357

Percentage Of Total Plan Assets

The following table shows the percentage of total plan assets for each major category of plan assets:

	U.S. Plan						International Plans
	September 30,
	2014			2013			2014			2013
Asset category:
Equity securities	—	%		62	%		51	%		51	%
Fixed income securities	100	%		38	%		28	%		27	%
Insurance company	—	%		—	%		19	%		19	%
Cash	—	%		—	%		2	%		3	%
	100	%		100	%		100	%		100	%

Expected Future Benefit Payments

As of September 30, 2014, benefit payments expected to be paid over the next ten years are outlined in the following table:

	U.S. Plan				International Plans				Total
	(in thousands)
Year ending September 30,
2015	$	134,453			$	2,033			$	136,486
2016	—				2,040				2,040
2017	—				2,139				2,139
2018	—				2,558				2,558
2019	—				2,837				2,837
2020 to 2024	—				21,557				21,557

U.S. Plan Assets Common Collective Trusts [Member]

Schedule of Available-for-sale Securities [Line Items]

Fair Value Of Plan Assets

	September 30, 2014
	Level 1				Level 2				Level 3				Total
	(in thousands)
U.S. plan assets-common/collective trusts:
Cash	$	—			$	270			$	—			$	270
Fixed income securities:
U.S. Treasury, agency and other local government and non-corporate	—				25,025				—				25,025
Corporate investment grade	—				87,538				—				87,538
Corporate high yield	—				26				—				26
	$	—			$	112,859			$	—			$	112,859

International Plan Assets [Member]

Schedule of Available-for-sale Securities [Line Items]

Fair Value Of Plan Assets

	September 30, 2014
	Level 1				Level 2				Level 3				Total
	(in thousands)
International plan assets:
Fixed income securities:
Government	$	4,910			$	—			$	—			$	4,910
Europe corporate investment grade	7,769				—				—				7,769
Europe large capitalization stocks	22,746				—				—				22,746
Insurance company funds (1)	—				8,235				—				8,235
Cash	831				—				—				831
	$	36,256			$	8,235			$	—			$	44,491

 (1) These investments are comprised primarily of funds invested with an insurance company in Japan with a guaranteed rate of return. The insurance company invests these assets primarily in government and corporate bonds.

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