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Fair Value Measurements (Tables)

12 Months Ended

Apr. 29, 2017

Fair Value Measurements

Fair value hierarchy for assets and liabilities measured at fair value on a recurring basis

Fiscal 2017

		Fair Value Measurements
(Amounts in thousands)		Level 1(a)			Level 2(a)			Level 3(b)
Assets
Available-for-sale investments		$	1,217		$	36,638		$	1,400
Trading securities			—			6			—
Held-to-maturity investments			1,866			—			—
Cost basis investment			—			—			5,500
​	​	​	​	​	​	​	​	​	​	​
Total assets		$	3,083		$	36,644		$	6,900
​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​
Liabilities
Contingent consideration liability		$	—		$	—		$	1,248
​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​

(a)	There were no transfers between Level 1 and Level 2 during fiscal 2017.
(b)	There were no transfers into or out of Level 3 during fiscal 2017.

Fiscal 2016

		Fair Value Measurements
(Amounts in thousands)		Level 1(c)			Level 2(c)			Level 3(d)
Assets
Available-for-sale investments		$	1,177		$	36,802		$	—
Held-to-maturity investments			1,826			—			—
​	​	​	​	​	​	​	​	​	​	​
Total		$	3,003		$	36,802		$	—
​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​

(c)	There were no transfers between Level 1 and Level 2 during fiscal 2016.
(d)	There were no transfers into or out of Level 3 during fiscal 2016.

Reconciliation of Level 3 assets recorded at fair value using significant unobservable inputs

(Amounts in thousands)		Level 3
Assets
Balance at April 30, 2016		$	—
Purchases			6,250
Unrealized gain			650
​	​	​	​	​
Balance at April 29, 2017		$	6,900
​	​	​	​	​
​	​	​	​	​

Reconciliation of Level 3 liabilities recorded at fair value using significant unobservable inputs

(Amounts in thousands)		Level 3
Liabilities
Balance at April 30, 2016		$	—
Acquisitions			1,204
Translation adjustment			44
​	​	​	​	​
Balance at April 29, 2017		$	1,248
​	​	​	​	​
​	​	​	​	​

X

- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period 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 asset.

+ 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=66048111&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=66048111&loc=d3e19279-110258

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- 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=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 (c)
-URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258

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- 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=66048111&loc=d3e19190-110258

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