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Fair Value Measurements (Tables) | 9 Months Ended
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Jan. 27, 2018
Fair Value Measurements |
Fair value hierarchy for assets and liabilities measured at fair value on a recurring basis | At January 27, 2018
|  | Fair Value Measurements |
(Unaudited, amounts in thousands) |  | Level 1 (a) |  | Level 2 (a) |  | Level 3 (b) |
Assets |  |  |  |  |  |  |
Available-for-sale investments |  | $ | 1,223 |  | $ | 38,171 |  | $ | — |
Trading securities |  | — |  | 12 |  | — |
Held-to-maturity investments |  | 3,358 |  | — |  | — |
Cost basis investments |  | — |  | — |  | 10,954 |
Total assets |  | $ | 4,581 |  | $ | 38,183 |  | $ | 10,954 |
Liabilities |  |  |  |  |  |  |
Contingent consideration liability |  | $ | — |  | $ | — |  | $ | 354 |
| (a) |  | There were no transfers between Level 1 and Level 2 during the first nine months of fiscal 2018.
| (b) |  | There were no transfers into or out of Level 3 during the first nine months of fiscal 2018.
At April 29, 2017
|  | Fair Value Measurements |
(Unaudited, amounts in thousands) |  | Level 1 (c) |  | Level 2 (c) |  | Level 3 (d) |
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 |
| (c) |  | There were no transfers between Level 1 and Level 2 during fiscal 2017.
| (d) |  | There were no transfers into or out of Level 3 during fiscal 2017.
Reconciliation of Level 3 assets recorded at fair value using significant unobservable inputs |
(Unaudited, amounts in thousands) |  | Level 3 |
Assets |  |  |
Balance at April 29, 2017 |  | $ | 6,900 |
Purchases |  | 2,500 |
Realized gain |  | 2,204 |
Unrealized gain reclassified to net income |  | (650 | )
Balance at January 27, 2018 |  | $ | 10,954 |
Reconciliation of Level 3 liabilities recorded at fair value using significant unobservable inputs |
(Unaudited, amounts in thousands) |  | Level 3 |
Liabilities |  |  |
Balance at April 29, 2017 |  | $ | 1,248 |
Fair value adjustment |  | (951 | )
Translation adjustment |  | 57 |
Balance at January 27, 2018 |  | $ | 354 |

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- 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 + Details
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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 + Details
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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 + Details
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