XML 65 R27.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Financial Instruments Measured at Fair Value (Tables) | 6 Months Ended
--- | ---
Jun. 28, 2014
Fair Value Disclosures [Abstract] |
Schedule of Fair Value Assets and Liabilities Measured on Recurring Basis Table [Text Block] | The following table presents assets (liabilities) measured at fair value on a recurring basis at June 28, 2014:
|  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Cash equivalents |  | $ | 25,000 |  |  | $ | — |  |  | $ | — |  |  | $ | 25,000 |
Available-for-sale securities |  | 79,302 |  |  | — |  |  | — |  |  | 79,302 |
Interest rate swaps |  | — |  |  | 270 |  |  | — |  |  | 270 |
Foreign exchange contracts |  | — |  |  | (495 | ) |  | — |  |  | (495 | )
Contingent consideration |  | — |  |  | — |  |  | (12,698 | ) |  | (12,698 | )
|  | $ | 104,302 |  |  | $ | (225 | ) |  | $ | (12,698 | ) |  | $ | 91,379 |
The following table presents assets (liabilities) measured at fair value on a recurring basis at December 31, 2013:
|  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Available-for-sale securities |  | $ | 69,857 |  |  | $ | — |  |  | $ | — |  |  | $ | 69,857 |
Foreign exchange contracts |  | — |  |  | (654 | ) |  | — |  |  | (654 | )
Contingent consideration |  | — |  |  | — |  |  | (5,845 | ) |  | (5,845 | )
|  | $ | 69,857 |  |  | $ | (654 | ) |  | $ | (5,845 | ) |  | $ | 63,358 |
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block] | The following table summarizes the Level 3 activity for the first six months of 2014:
Balance as of December 31, 2013 | $ | (5,845 | )
Fair value of initial contingent consideration | (5,853 | )
Change in fair value of contingent consideration included in earnings | (1,051 | )
Foreign currency translation adjustment | 51 |
Balance as of June 28, 2014 | $ | (12,698 | )
Available-for-sale Securities [Text Block] | The fair value of the company's available-for-sale securities at June 28, 2014 is as follows:
|  | Marubun |  | WPG |  | Mutual Funds
Cost basis |  | $ | 10,016 |  |  | $ | 10,798 |  |  | $ | 15,735 |
Unrealized holding gain |  | 4,311 |  |  | 31,710 |  |  | 6,732 |
Fair value |  | $ | 14,327 |  |  | $ | 42,508 |  |  | $ | 22,467 |
The fair value of the company's available-for-sale securities at December 31, 2013 is as follows:
|  | Marubun |  | WPG |  | Mutual Funds
Cost basis |  | $ | 10,016 |  |  | $ | 10,798 |  |  | $ | 15,614 |
Unrealized holding gain |  | 2,709 |  |  | 24,903 |  |  | 5,817 |
Fair value |  | $ | 12,725 |  |  | $ | 35,701 |  |  | $ | 21,431 |
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Text Block] | The fair values of derivative instruments in the company's consolidated balance sheets are as follows:
|  | Asset (Liability) Derivatives
|  |  |  | Fair Value
|  | Balance Sheet Location |  | June 28, 2014 |  | December 31, 2013
Derivative instruments designated as hedges: |  |  |  |  |  |
Interest rate swaps designated as fair value hedges |  | Other Assets |  | $ | 270 |  |  | $ | — |
Foreign exchange contracts designated as cash flow hedges |  | Other current assets |  | 185 |  |  | 368 |
Foreign exchange contracts designated as cash flow hedges |  | Accrued expenses |  | (432 | ) |  | (203 | )
Total derivative instruments designated as hedging instruments |  |  |  | 23 |  |  | 165 |
Derivative instruments not designated as hedges: |  |  |  |  |  |  |  |
Foreign exchange contracts |  | Other current assets |  | 844 |  |  | 1,275 |
Foreign exchange contracts |  | Accrued expenses |  | (1,092 | ) |  | (2,094 | )
Total derivative instruments not designated as hedging instruments |  |  |  | (248 | ) |  | (819 | )
Total |  |  |  | $ | (225 | ) |  | $ | (654 | )
Schedule of Derivative Instruments, Gain (Loss) in Statement of Financial Performance [Text Block] | The effect of derivative instruments on the company's consolidated statements of operations is as follows:
|  | Gain (Loss) Recognized in Income
|  | Quarter Ended |  | Six Months Ended
|  | June 28, 2014 |  | June 29, 2013 |  | June 28, 2014 |  | June 29, 2013
Fair value hedges: |  |  |  |  |  |  |  |
Interest rate swaps (a) |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Derivative instruments not designated as hedges: |  |  |  |  |  |  |  |
Foreign exchange contracts (b) |  | $ | (1,685 | ) |  | $ | 194 |  |  | $ | 228 |  |  | $ | (940 | )
Total |  | $ | (1,685 | ) |  | $ | 194 |  |  | $ | 228 |  |  | $ | (940 | )
|  | Cash Flow Hedges
|  | Quarter Ended |  | Six Months Ended
|  | June 28, 2014 |  | June 28, 2014
|  | Interest Rate Swaps (c) |  | Foreign Exchange Contracts (d) |  | Interest Rate Swaps (c) |  | Foreign Exchange Contracts (d)
Effective portion: |  |  |  |  |  |  |  |
Gain (loss) recognized in other comprehensive income |  | $ | — |  |  | $ | (22 | ) |  | $ | — |  |  | $ | (390 | )
Gain (loss) reclassified into income |  | $ | (163 | ) |  | $ | (69 | ) |  | $ | (324 | ) |  | $ | 67 |
Ineffective portion: |  |  |  |  |  |  |  |
Gain (loss) recognized in income |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
|  | Cash Flow Hedges
|  | Quarter Ended |  | Six Months Ended
|  | June 29, 2013 |  | June 29, 2013
|  | Interest Rate Swaps (c) |  | Foreign Exchange Contracts (d) |  | Interest Rate Swaps (c) |  | Foreign Exchange Contracts (d)
Effective portion: |  |  |  |  |  |  |  |
Gain (loss) recognized in other comprehensive income |  | $ | — |  |  | $ | (441 | ) |  | $ | 3,132 |  |  | $ | (500 | )
Gain (loss) reclassified into income |  | $ | (222 | ) |  | $ | 228 |  |  | $ | (222 | ) |  | $ | 480 |
Ineffective portion: |  |  |  |  |  |  |  |
Gain (loss) recognized in income |  | $ | — |  |  | $ | — |  |  | $ | 292 |  |  | $ | — |
(a) | The amount of gain (loss) recognized in income on derivatives is recorded in "Interest and other financing expense, net" in the company's consolidated statements of operations.
(b) | The amount of gain (loss) recognized in income on derivatives is recorded in "Cost of sales" in the company's consolidated statements of operations.
(c) | Both the effective and ineffective portions of any gain (loss) reclassified or recognized in income are recorded in "Interest and other financing expense, net" in the company's consolidated statements of operations.
(d) | Both the effective and ineffective portions of any gain (loss) reclassified or recognized in income are recorded in "Cost of sales" in the company's consolidated statements of operations.

X
- Definition Tabular disclosure of available-for-sale securities which includes, but is not limited to, changes in the cost basis and fair value, fair value and gross unrealized gain (loss), fair values by type of security, contractual maturity and classification, amortized cost basis, contracts to acquire securities to be accounted for as available-for-sale, debt maturities, transfers to trading, change in net unrealized holding gain (loss) net of tax, continuous unrealized loss position fair value, aggregate losses qualitative disclosures, other than temporary impairment (OTTI) losses or other disclosures related to available for sale securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27290-111563 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27357-111563 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27337-111563 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 320 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62557-112803 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27198-111563 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 320 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62586-112803 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27161-111563 + Details
Name: | us-gaap_AvailableForSaleSecuritiesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=25499696&loc=d3e19279-110258 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=25499696&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the location and amount of derivative instruments and nonderivative instruments designated as hedging instruments reported before netting adjustments, and the amount of gain (loss) on derivative instruments and nonderivative instruments designated and qualified as hedging instruments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4A -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5618551-113959 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4C -URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624171-113959 + Details
Name: | us-gaap_ScheduleOfDerivativeInstrumentsGainLossInStatementOfFinancialPerformanceTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the location and fair value amounts of derivative instruments (and nonderivative instruments that are designated and qualify as hedging instruments) reported in the statement of financial position. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4B -URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624163-113959 + Details
Name: | us-gaap_ScheduleOfDerivativeInstrumentsInStatementOfFinancialPositionFairValueTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=25499696&loc=d3e19190-110258 + Details
Name: | us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration