XML 35 R30.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Fair Value Measurements (Tables) | 3 Months Ended
--- | ---
Apr. 04, 2015
Fair Value Disclosures [Abstract] |
Fair Value of Assets and Liabilities Measured on a Recurring Basis | The following table presents the fair value hierarchy for those assets and liabilities measured at fair value on a recurring basis:
|  | Fair Value as of April 4, 2015
(In thousands) |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Assets: |  |  |  |  |  |  |  |
Money market funds and time deposits |  | $ | 7,388 |  |  | $ | — |  |  | $ | — |  |  | $ | 7,388 |
Banker's acceptance drafts (a) |  | $ | — |  |  | $ | 5,440 |  |  | $ | — |  |  | $ | 5,440 |
Forward currency-exchange contracts |  | $ | — |  |  | $ | 1,558 |  |  | $ | — |  |  | $ | 1,558 |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Forward currency-exchange contracts |  | $ | — |  |  | $ | 5 |  |  | $ | — |  |  | $ | 5 |
Interest rate swap agreements |  | $ | — |  |  | $ | 364 |  |  | $ | — |  |  | $ | 364 |
Contingent consideration (b) |  | $ | — |  |  | $ | — |  |  | $ | 1,030 |  |  | $ | 1,030 |
|  | Fair Value as of January 3, 2015
(In thousands) |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Assets: |  |  |  |  |  |  |  |
Money market funds and time deposits |  | $ | 9,264 |  |  | $ | — |  |  | $ | — |  |  | $ | 9,264 |
Banker's acceptance drafts (a) |  | $ | — |  |  | $ | 6,334 |  |  | $ | — |  |  | $ | 6,334 |
Forward currency-exchange contracts |  | $ | — |  |  | $ | 775 |  |  | $ | — |  |  | $ | 775 |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Forward currency-exchange contracts |  | $ | — |  |  | $ | 12 |  |  | $ | — |  |  | $ | 12 |
Interest rate swap agreement |  | $ | — |  |  | $ | 377 |  |  | $ | — |  |  | $ | 377 |
Contingent consideration (b) |  | $ | — |  |  | $ | — |  |  | $ | 1,133 |  |  | $ | 1,133 |
(a) | Included in accounts receivable in the accompanying condensed consolidated balance sheet.
(b) | Included in other current liabilities in the accompanying condensed consolidated balance sheet.
Fair Value of Liabilities Measured on a Recurring Basis, Unobservable Input Reconciliation | The following table provides a rollforward of the fair value, as determined by Level 3 inputs, of the contingent consideration:
|  | Three Months Ended April 4, 2015
(In thousands) |
Balance at beginning of period |  | $ | 1,133 |
Current period expense |  | 18 |
Currency translation |  | (121 | )
Balance at end of period |  | $ | 1,030 |
Carrying Value and Fair Value of Debt Obligations | The carrying value and fair value of the Company's long-term debt obligations are as follows:
|  | April 4, 2015 |  | January 3, 2015
|  | Carrying Value |  | Fair Value |  | Carrying Value |  | Fair Value
(In thousands) |  |  |  |
Long-term debt obligations |  | $ | 30,125 |  |  | $ | 30,125 |  |  | $ | 25,250 |  |  | $ | 25,250 |

X
- Definition Tabular disclosure of the fair value of financial instruments, including financial assets and financial liabilities, and the measurements of those instruments, assets, and liabilities. + References Reference 1: 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=36462937&loc=d3e19207-110258 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 10 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=35750535&loc=d3e13433-108611 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=35750535&loc=d3e13467-108611 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=35750535&loc=d3e13476-108611 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6447952&loc=d3e13220-108610 + Details
Name: | us-gaap_FairValueByBalanceSheetGroupingTextBlock
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 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19207-110258 Reference 2: 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=36462937&loc=d3e19279-110258 + Details
Name: | us-gaap_FairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of 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=36462937&loc=d3e19190-110258 + Details
Name: | us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration