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ACQUISITION OF DNP PHOTOMASK TECHNOLOGY TAIWAN CO., LTD. (Tables) | 6 Months Ended
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May 03, 2015
ACQUISITION OF DNP PHOTOMASK TECHNOLOGY TAIWAN CO., LTD. [Abstract] |
Fair values of assets acquired and liabilities assumed | The following table summarizes the fair values of assets acquired and liabilities assumed of DPTT, the fair value of the noncontrolling interests and consideration for DPTT at the acquisition date.
Cash and cash equivalents |  | $ | 4,508 |
Accounts receivable (gross amount of $28,560, of which $500 is estimated to be uncollectable) |  |  | 28,060 |
Inventory |  |  | 1,279 |
Deferred tax asset |  |  | 9,787 |
Other current assets |  |  | 11,517 |
Property, plant and equipment |  |  | 95,431 |
Identifiable intangible assets |  |  | 1,552 |
Other long-term assets |  |  | 1,328 |
Accounts payable and accrued expenses |  |  | (32,410 | )
Deferred tax liability |  |  | (3,042 | )
Other long-term liabilities |  |  | (3,291 | )
Total net assets acquired |  |  | 114,719 |
Noncontrolling interests retained by DNP |  |  | 57,348 |
|  |  | 57,371 |
Consideration – 49.99% of fair value of PSMC |  |  | 40,999 |
Gain on acquisition |  | $ | 16,372 |

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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=39739317&loc=d3e4845-128472 + Details
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