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Deferred Compensation and Retirement Plans (Tables) | 12 Months Ended
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Apr. 30, 2014
Total Benefit Obligations | The total benefit obligations for these plans were as follows:
|  | Year Ended April 30, |
|  | 2014 |  |  | 2013 |
|  | (in thousands) |
Deferred compensation plans |  | $ | 82,153 |  |  | $ | 85,562 |
Pension plan |  |  | 4,424 |  |  |  | 4,536 |
International retirement plans |  |  | 3,727 |  |  |  | 3,646 |
Executive Capital Accumulation Plan |  |  | 89,308 |  |  |  | 75,913 |
Total benefit obligations |  |  | 179,612 |  |  |  | 169,657 |
Less: current portion of benefit obligation |  |  | (10,377 | ) |  |  | (9,951 | )
Non-current benefit obligation |  | $ | 169,235 |  |  | $ | 159,706 |
Deferred Compensation Plan |
Reconciliation Of Benefit Obligation | The following tables reconcile the benefit obligation for the deferred compensation plans:
|  | Year Ended April 30, |
|  | 2014 |  |  | 2013 |  |  | 2012 |
|  | (in thousands) |
Change in benefit obligation: |  |  |  |  |  |  |  |  |  |  |  |
Benefit obligation, beginning of year |  | $ | 85,562 |  |  | $ | 78,479 |  |  | $ | 70,319 |
Interest cost |  |  | 2,566 |  |  |  | 2,868 |  |  |  | 3,346 |
Actuarial (gain) loss |  |  | (294 | ) |  |  | 9,420 |  |  |  | 9,885 |
Benefits paid |  |  | (5,681 | ) |  |  | (5,205 | ) |  |  | (5,071 | )
Benefit obligation, end of year |  |  | 82,153 |  |  |  | 85,562 |  |  |  | 78,479 |
Less: current portion of benefit obligation |  |  | (5,593 | ) |  |  | (5,182 | ) |  |  | (4,959 | )
Non-current benefit obligation |  | $ | 76,560 |  |  | $ | 80,380 |  |  | $ | 73,520 |
Components Of Net Periodic Benefit Costs | The components of net periodic benefits costs are as follows:
|  | Year Ended April 30, |
|  | 2014 |  |  | 2013 |  |  | 2012 |
|  | (in thousands) |
Interest cost |  | $ | 2,566 |  |  | $ | 2,868 |  |  | $ | 3,346 |
Amortization of actuarial loss |  |  | 3,111 |  |  |  | 2,357 |  |  |  | 1,374 |
Net periodic benefit cost |  | $ | 5,677 |  |  | $ | 5,225 |  |  | $ | 4,720 |
Weighted-Average Assumptions Used In Calculating Benefit Obligation | The weighted-average assumptions used in calculating the benefit obligations were as follows:
|  | Year Ended April 30, |
|  | 2014 |  |  | 2013 |  |  | 2012 |
Discount rate, beginning of year |  |  | 3.12 | % |  |  | 3.79 | % |  |  | 4.94 | %
Discount rate, end of year |  |  | 3.60 | % |  |  | 3.12 | % |  |  | 3.79 | %
Rate of compensation increase |  |  | 0.00 | % |  |  | 0.00 | % |  |  | 0.00 | %
Pension Plans, Defined Benefit |
Reconciliation Of Benefit Obligation | The following tables reconcile the benefit obligation for the pension plan:
|  | Year Ended April 30, |
|  | 2014 |  |  | 2013 |  |  | 2012 |
|  | (in thousands) |
Change in benefit obligation: |  |  |  |  |  |  |  |  |  |  |  |
Benefit obligation, beginning of year |  | $ | 4,536 |  |  | $ | 4,214 |  |  | $ | 3,952 |
Interest cost |  |  | 137 |  |  |  | 154 |  |  |  | 189 |
Actuarial loss |  |  | 92 |  |  |  | 426 |  |  |  | 289 |
Benefits paid |  |  | (341 | ) |  |  | (258 | ) |  |  | (216 | )
Benefit obligation, end of year |  |  | 4,424 |  |  |  | 4,536 |  |  |  | 4,214 |
Less: current portion of benefit obligation |  |  | (274 | ) |  |  | (232 | ) |  |  | (212 | )
Non-current benefit obligation |  | $ | 4,150 |  |  | $ | 4,304 |  |  | $ | 4,002 |
Components Of Net Periodic Benefit Costs | The components of net periodic benefits costs are as follows:
|  | Year Ended April 30, |
|  | 2014 |  |  | 2013 |  |  | 2012 |
|  | (in thousands) |
Interest cost |  | $ | 137 |  |  | $ | 154 |  |  | $ | 189 |
Amortization of actuarial loss |  |  | 8 |  |  |  | 18 |  |  |  | 47 |
Net periodic benefit cost |  | $ | 145 |  |  | $ | 172 |  |  | $ | 236 |
Weighted-Average Assumptions Used In Calculating Benefit Obligation | The weighted-average assumptions used in calculating the benefit obligations were as follows:
|  | Year Ended April 30, |
|  | 2014 |  |  | 2013 |  |  | 2012 |
Discount rate, beginning of year |  |  | 3.12 | % |  |  | 3.79 | % |  |  | 4.94 | %
Discount rate, end of year |  |  | 3.60 | % |  |  | 3.12 | % |  |  | 3.79 | %
Rate of compensation increase |  |  | 0.00 | % |  |  | 0.00 | % |  |  | 0.00 | %
Expected Benefit Payments Associated With Future Service | Benefit payments, which reflect expected future service, as appropriate, are expected to be paid over the next ten years as follows:
Year Ending April 30, |  | Deferred Compensation Plans |  |  | Pension Benefits |
|  | (in thousands) |
2015 |  | $ | 6,766 |  |  | $ | 326 |
2016 |  |  | 6,987 |  |  |  | 327 |
2017 |  |  | 6,780 |  |  |  | 332 |
2018 |  |  | 6,461 |  |  |  | 325 |
2019 |  |  | 6,192 |  |  |  | 312 |
2020-2024 |  |  | 31,742 |  |  |  | 1,386 |
Executive Capital Accumulation Plan |
Reconciliation Of Benefit Obligation | Changes in the ECAP liability were as follows:
|  | Year Ended April 30, |
|  | 2014 |  |  | 2013 |
|  | (in thousands) |
Balance, beginning of year |  | $ | 75,913 |  |  | $ | 71,134 |
Employee contributions |  |  | 2,748 |  |  |  | 1,943 |
Amortization of employer contributions |  |  | 11,467 |  |  |  | 9,010 |
Gain on investment |  |  | 8,884 |  |  |  | 6,281 |
Employee distributions |  |  | (9,044 | ) |  |  | (12,244 | )
Exchange rate fluctuations |  |  | (660 | ) |  |  | (211 | )
Balance, end of year |  |  | 89,308 |  |  |  | 75,913 |
Less: current portion |  |  | (4,510 | ) |  |  | (4,537 | )
Non-current portion, end of year |  | $ | 84,798 |  |  | $ | 71,376 |

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- Definition Tabular disclosure of the assumptions used to determine for pension plans and/or other employee benefit plans the benefit obligation and net benefit cost, including assumed discount rates, rate increase in compensation increase, and expected long-term rates of return on plan assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (k) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the change in the benefit obligation of pension plans and/or other employee benefit plans from the beginning to the end of the period, showing separately, if applicable, the effects of the following: service cost, interest cost, contributions by plan participants, actuarial gains and losses, foreign currency exchange rate changes, benefits paid, plan amendments, business combinations, divestitures, curtailments, settlements, and special and contractual termination benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the costs related to the various types of retirement plans including defined benefit pension plan cost, defined contribution plan cost, other postretirement benefit plan cost, and net periodic benefit cost. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of one or more of the entity's defined benefit pension plans or one or more other defined benefit postretirement plans, separately for pension plans and other postretirement benefit plans including the entity's schedule of fair value of plan assets for defined benefit or other postretirement plans. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e2417-114920 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 55 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=32704760&loc=d3e4179-114921 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e2439-114920 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e2410-114920 + Details
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