XML 60 R16.htm IDEA: XBRL DOCUMENT
v2.4.0.8

SHAREHOLDERS' EQUITY | 6 Months Ended
--- | ---
Oct. 27, 2013
Stockholders' Equity Note [Abstract] |
SHAREHOLDERS' EQUITY | EQUITY Common Stock As a result of the Merger, all outstanding common stock of the Company during the Predecessor period was acquired by Shuanghui and retired. See Note 2—Merger and Acquisition for further information on the Merger. As a result of the Merger, all of the outstanding shares of Merger Sub were converted into 1,000 shares of common stock of the Company, no par value, and such shares are owned by a wholly-owned subsidiary of Shuanghui. There are no other shares of stock outstanding in the Company. Stock Options and Performance Share Units At October 27, 2013, the Company has no outstanding stock option awards or performance share units and no new equity plans have been approved by the Board of Directors. Other Comprehensive Income (Loss) The following tables present changes in the accumulated balances for each component of other comprehensive income (loss) and the related effects on net income of amounts reclassified out of other comprehensive income (loss).
|  | Successor |  | Predecessor
|  | September 27 - October 27, 2013 |  | July 29 - September 26, 2013 |  | Three Months Ended
|  |  |  | October 28, 2012
|  | Before Tax |  | Tax |  | After Tax |  | Before Tax |  | Tax |  | After Tax |  | Before Tax |  | Tax |  | After Tax
|  | (in millions)
Foreign currency translation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Translation adjustment arising during the period |  | $ | 28.9 |  |  | $ | (1.0 | ) |  | $ | 27.9 |  |  | $ | 16.2 |  |  | $ | (3.6 | ) |  | $ | 12.6 |  |  | $ | 51.5 |  |  | $ | (2.0 | ) |  | $ | 49.5 |
Pension accounting: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amortization of actuarial losses and prior service credits reclassified to cost of sales |  | — |  |  | — |  |  | — |  |  | 3.1 |  |  | (1.2 | ) |  | 1.9 |  |  | (1.3 | ) |  | 0.5 |  |  | (0.8 | )
Amortization of actuarial losses and prior service credits reclassified to SG&A |  | — |  |  | — |  |  | — |  |  | 6.8 |  |  | (2.7 | ) |  | 4.1 |  |  | 14.5 |  |  | (5.7 | ) |  | 8.8 |
Hedge accounting: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gains (losses) arising during the period |  | (6.9 | ) |  | 2.8 |  |  | (4.1 | ) |  | (16.5 | ) |  | 6.5 |  |  | (10.0 | ) |  | (4.2 | ) |  | 2.0 |  |  | (2.2 | )
Gains reclassified to sales |  | (0.2 | ) |  | — |  |  | (0.2 | ) |  | 3.2 |  |  | (1.3 | ) |  | 1.9 |  |  | (25.6 | ) |  | 10.0 |  |  | (15.6 | )
Gains reclassified to cost of sales |  | 0.1 |  |  | (0.1 | ) |  | — |  |  | 1.4 |  |  | (0.5 | ) |  | 0.9 |  |  | (18.9 | ) |  | 7.4 |  |  | (11.5 | )
Losses reclassified to SG&A |  | — |  |  | — |  |  | — |  |  | 0.2 |  |  | — |  |  | 0.2 |  |  | 0.4 |  |  | — |  |  | 0.4 |
Total other comprehensive income (loss) |  | $ | 21.9 |  |  | $ | 1.7 |  |  | $ | 23.6 |  |  | $ | 14.4 |  |  | $ | (2.8 | ) |  | $ | 11.6 |  |  | $ | 16.4 |  |  | $ | 12.2 |  |  | $ | 28.6 |
|  | Successor |  | Predecessor
|  | September 27 - October 27, 2013 |  | April 29 - September 26, 2013 |  | Six Months Ended
|  |  |  | October 28, 2012
|  | Before Tax |  | Tax |  | After Tax |  | Before Tax |  | Tax |  | After Tax |  | Before Tax |  | Tax |  | After Tax
|  | (in millions)
Foreign currency translation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Translation adjustment arising during the period |  | $ | 28.9 |  |  | $ | (1.0 | ) |  | $ | 27.9 |  |  | $ | 23.3 |  |  | $ | (6.4 | ) |  | $ | 16.9 |  |  | $ | (38.8 | ) |  | $ | 4.2 |  |  | $ | (34.6 | )
Pension accounting: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amortization of actuarial losses and prior service credits reclassified to cost of sales |  | — |  |  | — |  |  | — |  |  | 7.4 |  |  | (2.9 | ) |  | 4.5 |  |  | 8.0 |  |  | (3.1 | ) |  | 4.9 |
Amortization of actuarial losses and prior service credits reclassified to SG&A |  | — |  |  | — |  |  | — |  |  | 17.4 |  |  | (6.8 | ) |  | 10.6 |  |  | 18.5 |  |  | (7.2 | ) |  | 11.3 |
Hedge accounting: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gains (losses) arising during the period |  | (6.9 | ) |  | 2.8 |  |  | (4.1 | ) |  | (26.6 | ) |  | 10.3 |  |  | (16.3 | ) |  | 128.2 |  |  | (49.9 | ) |  | 78.3 |
Gains reclassified to sales |  | (0.2 | ) |  | — |  |  | (0.2 | ) |  | (5.9 | ) |  | 2.3 |  |  | (3.6 | ) |  | (57.8 | ) |  | 22.5 |  |  | (35.3 | )
Gains reclassified to cost of sales |  | 0.1 |  |  | (0.1 | ) |  | — |  |  | (23.6 | ) |  | 9.2 |  |  | (14.4 | ) |  | (21.6 | ) |  | 8.4 |  |  | (13.2 | )
Losses reclassified to SG&A |  | — |  |  | — |  |  | — |  |  | 0.3 |  |  | — |  |  | 0.3 |  |  | 0.6 |  |  | (0.1 | ) |  | 0.5 |
Total other comprehensive income (loss) |  | $ | 21.9 |  |  | $ | 1.7 |  |  | $ | 23.6 |  |  | $ | (7.7 | ) |  | $ | 5.7 |  |  | $ | (2.0 | ) |  | $ | 37.1 |  |  | $ | (25.2 | ) |  | $ | 11.9 |

X
- Details
Name: | us-gaap_StockholdersEquityNoteAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income. + 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 210.5-02.29-31) -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 505 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644 Reference 3: 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 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 4.E) -URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74512-122707 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SAB TOPIC 4.C) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187143-122770 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Article 4 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 4 -Section C Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 4 -Section E 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.(d),(e)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Preferred Stock -URI http://asc.fasb.org/extlink&oid=6521494 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 3 Reference 12: 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 13: 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=27012166&loc=d3e187085-122770 Reference 14: 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 Reference 15: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644 Reference 16: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644 Reference 17: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644 Reference 18: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph d -Article 4 Reference 19: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 30 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656 + Details
Name: | us-gaap_StockholdersEquityNoteDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration