XML 57 R43.htm IDEA: XBRL DOCUMENT
v3.6.0.2

Stock Option and Incentive Plan (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract] |
Summary of Option Activity | The following table summarizes information about options to purchase the Company’s ordinary shares, as well as changes during the fiscal year ended September 30, 2016:
|  | Number of Share Options |  |  | Weighted Average Exercise Price |
Outstanding as of October 1, 2015 |  |  | 8,872 |  |  | $ | 38.58 |
Granted |  |  | 1,898 |  |  |  | 55.10 |
Exercised |  |  | (2,694 | ) |  |  | 33.32 |
Forfeited |  |  | (453 | ) |  |  | 44.59 |
Outstanding as of September 30, 2016(1) |  |  | 7,623 |  |  | $ | 44.20 |
Exercisable as of September 30, 2016(1) |  |  | 2,777 |  |  | $ | 36.20 |
(1) | As of September 30, 2016, the weighted average remaining contractual life of outstanding and exercisable options was 7.33 and 5.63 years, respectively.
Summary of Restricted Shares Activity | The following table summarizes information relating to awards of restricted shares, as well as changes during the fiscal year ended September 30, 2016:
|  | Number of Shares |  |  | Weighted Average Grant Date Fair Value |
Outstanding as of October 1, 2015 |  |  | 1,611 |  |  | $ | 42.33 |
Granted |  |  | 658 |  |  |  | 55.69 |
Vested |  |  | (696 | ) |  |  | 39.48 |
Forfeited |  |  | (100 | ) |  |  | 44.41 |
Outstanding as of September 30, 2016 |  |  | 1,473 |  |  | $ | 49.50 |
Employee Equity-Based Compensation Pre-Tax Expense | Employee equity-based compensation pre-tax expense for the years ended September 30, 2016, 2015 and 2014 was as follows:
|  | Year Ended September 30, |
|  | 2016 |  |  | 2015 |  |  | 2014 |
Cost of revenue |  | $ | 18,249 |  |  | $ | 15,621 |  |  | $ | 17,496 |
Research and development |  |  | 3,742 |  |  |  | 3,400 |  |  |  | 3,599 |
Selling, general and administrative |  |  | 20,709 |  |  |  | 25,539 |  |  |  | 23,483 |
Total |  | $ | 42,700 |  |  | $ | 44,560 |  |  | $ | 44,578 |
Assumptions Used in Calculating Fair Value of Options | The fair value of options granted was estimated on the date of grant using the Black-Scholes pricing model with the assumptions noted in the following table (all in weighted averages for options granted during the year):
|  | Year Ended September 30, |
|  | 2016 |  |  | 2015 |  |  | 2014 |
Risk-free interest rate(1) |  |  | 1.40 | % |  |  | 1.26 | % |  |  | 1.30 | %
Expected life of stock options(2) |  |  | 4.50 |  |  |  | 4.50 |  |  |  | 4.50 |
Expected volatility(3) |  |  | 18.5 | % |  |  | 15.6 | % |  |  | 17.3 | %
Expected dividend yield(4) |  |  | 1.40 | % |  |  | 1.37 | % |  |  | 1.45 | %
Fair value per option |  | $ | 7.97 |  |  | $ | 5.97 |  |  | $ | 5.56 |
(1) | Risk-free interest rate is based upon U.S. Treasury yield curve appropriate for the term of the Company’s employee stock options.
(2) | Expected life of stock options is based upon historical experience.
(3) | Expected volatility is based on blended volatility. Please see Note 2 to the consolidated financial statements.
(4) | Expected dividend yield is based on the Company’s history and future expectation of dividend payouts.

X
- References No definition available. + Details
Name: | us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the allocation of equity-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 2: 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 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 14.F) -URI http://asc.fasb.org/extlink&oid=27013229&loc=d3e301413-122809 + Details
Name: | us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the number and weighted-average exercise prices (or conversion ratios) for share options (or share units) that were outstanding at the beginning and end of the year, vested and expected to vest, exercisable or convertible at the end of the year, and the number of share options or share units that were granted, exercised or converted, forfeited, and expired during the year. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of the number and weighted-average grant date fair value for restricted stock and restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock and restricted stock units that were granted, vested, or forfeited during the year. + References No definition available. + Details
Name: | us-gaap_ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration