XML 48 R29.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Derivatives and Fair Value Measurements (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract] |
Schedule of Fair Values of Derivative Instruments | The tables below present information regarding the fair values of derivative instruments (as defined in Note 1, "Description of Business and Significant Accounting Policies") and the effects of derivative instruments on the Company’s Consolidated Financial Statements:
Fair Values of Derivative Instruments
In thousands of dollars
|  | Asset Derivatives |  | Liability Derivatives
|  |  |  | September 30, 2017 |  | October 1, 2016 |  |  |  | September 30, 2017 |  | October 1, 2016
Derivatives designated as hedging instruments |  | Balance Sheet Classification |  | Fair Value |  | Fair Value |  | Balance Sheet Classification |  | Fair Value |  | Fair Value
Interest rate swaps |  | Prepaid expenses and other |  | $ | — |  |  | $ | — |  |  | Other accrued liabilities |  | $ | — |  |  | $ | 132 |
Forward currency forward contracts |  | Prepaid expenses and other |  | $ | 2,024 |  |  | $ | — |  |  | Other accrued liabilities |  | $ | — |  |  | $ | 486 |
Fair Values of Derivative Instruments
In thousands of dollars
|  | Asset Derivatives |  | Liability Derivatives
|  |  |  | September 30, 2017 |  | October 1, 2016 |  |  |  | September 30, 2017 |  | October 1, 2016
Derivatives not designated as hedging instruments |  | Balance Sheet Classification |  | Fair Value |  | Fair Value |  | Balance Sheet Classification |  | Fair Value |  | Fair Value
Forward currency forward contracts |  | Prepaid expenses and other |  | $ | 35 |  |  | $ | 182 |  |  | Other accrued liabilities |  | $ | 118 |  |  | $ | 130 |
Schedule of Derivative Impact on Accumulated Other Comprehensive Income (Loss) |
Derivative Impact on Accumulated Other Comprehensive Loss ("OCL") for the Twelve Months Ended
In thousands of dollars
Derivatives in Cash Flow Hedging Relationships |  | Amount of Gain (Loss) Recognized in Other Comprehensive Income (Loss) on Derivatives (Effective Portion)
| September 30, 2017 |  | October 1, 2016 |  | October 3, 2015
Interest rate swaps |  | $ | (10 | ) |  | $ | (16 | ) |  | $ | (1,258 | )
Forward currency forward contracts |  | $ | (848 | ) |  | $ | 5,311 |  |  | $ | (15,660 | )
Schedule of Derivative Impact on Gain (Loss) Recognized in Income |
Derivative Impact on Gain (Loss) Recognized in Income for the Twelve Months Ended
In thousands of dollars
Derivatives in Cash Flow Hedging Relationships |  | Classification of Gain (Loss) Reclassified from Accumulated OCL into Income (Effective Portion) |  | Amount of Gain (Loss) Reclassified from Accumulated OCL into Income (Effective Portion)
|  | September 30, 2017 |  | October 1, 2016 |  | October 3, 2015
Interest rate swaps |  | Interest expense |  | $ | (142 | ) |  | $ | (381 | ) |  | $ | (579 | )
Forward currency forward contracts |  | Selling and administrative expenses |  | $ | (317 | ) |  | $ | (350 | ) |  | $ | (597 | )
Forward currency forward contracts |  | Cost of sales |  | $ | (3,041 | ) |  | $ | (3,261 | ) |  | $ | (4,843 | )
Treasury Rate Locks |  | Interest expense |  | $ | 321 |  |  | $ | 320 |  |  | $ | 324 |
Interest rate swaps |  | Income tax expense |  | $ | (84 | ) |  | $ | — |  |  | $ | — |
Schedule of Amount of Gain (Loss) on Derivatives Recognized in Income |
Derivatives Not Designated as Hedging Instruments |  | Location of Gain Recognized on Derivatives in Income |  | Amount of Gain on Derivatives Recognized in Income
|  | September 30, 2017 |  | October 1, 2016 |  | October 3, 2015
Forward currency forward contracts |  | Miscellaneous income (expense) |  | $ | 2,153 |  |  | $ | 121 |  |  | $ | 164 |
Schedule of Derivatives Fair Value Measurements Using Input Levels | The following table lists the fair values of liabilities of the Company’s derivatives as of September 30, 2017 and October 1, 2016, by input level as defined in Note 1, "Description of Business and Significant Accounting Policies":
Fair Value Measurements Using Input Levels Asset/(Liability)
In thousands of dollars
Fiscal year ended September 30, 2017 |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Derivatives |  |  |  |  |  |  |  |
Forward currency forward contracts |  | $ | — |  |  | $ | 1,941 |  |  | $ | — |  |  | $ | 1,941 |
Fiscal year ended October 1, 2016 |  |  |  |  |  |  |  |
Derivatives |  |  |  |  |  |  |  |
Interest rate swaps |  | $ | — |  |  | $ | (132 | ) |  | $ | — |  |  | $ | (132 | )
Forward currency forward contracts |  | $ | — |  |  | $ | (434 | ) |  | $ | — |  |  | $ | (434 | )

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

X
- Definition Tabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances. + 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=66048111&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 (bb) -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2C -URI http://asc.fasb.org/extlink&oid=66048111&loc=SL7498348-110258 Reference 6: 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=66048111&loc=d3e19190-110258 + Details
Name: | us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the effective portion of gains and losses on derivative instruments (and nonderivative instruments) designated and qualifying in cash flow hedges recorded in accumulated other comprehensive income (loss) during the term of the hedging relationship and reclassified into earnings during the current period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4C -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=84234895&loc=SL5624171-113959 + Details
Name: | us-gaap_ScheduleOfCashFlowHedgesIncludedInAccumulatedOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the effective portion of the gains and losses on derivative instruments designated (and non-derivative instruments) designated and qualifying in cash flow hedges and net investment hedges that was recognized in other comprehensive income (loss) during the current period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4C -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=84234895&loc=SL5624171-113959 + Details
Name: | us-gaap_ScheduleOfDerivativeInstrumentsEffectOnOtherComprehensiveIncomeLossTableTextBlock
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=84234895&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 for other derivative instruments not designated as hedging instruments of (a) the location and amount of gains and losses reported in the statement of financial performance and (b) the location and fair value amounts of the 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 4C -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=84234895&loc=SL5624171-113959 + Details
Name: | us-gaap_ScheduleOfOtherDerivativesNotDesignatedAsHedgingInstrumentsStatementsOfFinancialPerformanceAndFinancialPositionLocationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration