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Stock Compensation (Tables)

12 Months Ended

Sep. 30, 2013

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Summary of Stock Options Outstanding and Related Activity

A summary of stock options outstanding as of September 30, 2013 and related activity during the year then ended, under HGI and FGH’s respective incentive plans are as follows (share amounts in thousands):

		HGI											FGH
Stock Option Awards		Options			Weighted Average Exercise Price				Weighted Average Grant Date Fair Value				Options			Weighted Average Exercise Price				Weighted Average Grant Date Fair Value
Stock options outstanding at September 30, 2012		2,285			$	4.96			$	1.77			201			$	38.20			$	3.90
Granted		1,734			8.57				3.56				195			49.49				3.85
Exercised		(32	)		6.08				2.23				(31	)		39.19				3.90
Forfeited or expired		(33	)		6.18				2.32				(30	)		43.96				3.87
Stock options outstanding at September 30, 2013		3,954			6.52				2.55				335			44.23				3.87
Stock options vested and exercisable at September 30, 2013		833			6.12				2.34				40			38.21				3.90
Stock options outstanding and expected to vest		3,121			6.63				2.60				283			44.16				3.87

Summary of Restricted Stock and Restricted Stock Units Outstanding and Related Activity

A summary of restricted stock and restricted stock units outstanding as of September 30, 2013 and related activity during the year then ended, under HGI, Spectrum Brands and FGH’s respective incentive plans are as follows (share amounts in thousands):

		HGI							Spectrum Brands
Restricted Stock Awards		Shares			Weighted Average Grant Date Fair Value				Shares			Weighted Average Grant Date Fair Value
Restricted stock outstanding at September 30, 2012		830			$	4.93			13			$	28.00
Granted		3,319			8.53				—			—
Vested		(651	)		8.25				(13	)		28.00
Forfeited		(42	)		8.02				—			—
Restricted stock outstanding at September 30, 2013		3,456			7.72				—			—
Restricted stock expected to vest		3,456			7.72				—			—

		HGI							Spectrum Brands							FGH
Restricted Stock Units		Units			Weighted Average Grant Date Fair Value				Units			Weighted Average Grant Date Fair Value				Units			Weighted Average Grant Date Fair Value
Restricted stock units outstanding at September 30, 2012		17			$	4.61			1,931			$	28.45			—			$	—
Granted		9			8.33				700			45.97				53			49.58
Vested		(17	)		4.61				(1,211	)		28.25				—			—
Forfeited		(9	)		8.33				(302	)		30.36				(7	)		49.45
Restricted stock units outstanding at September 30, 2013		—			—				1,118			39.11				46			49.60
Restricted stock units vested and exercisable at September 30, 2013		22			4.61				—			—				—			—
Restricted stock units expected to vest		—			—				1,118			39.11				42			49.54

Summary of the Activity Related to the Incentive Unit Plan

A summary of the activity related to the incentive unit plan was as follows (share amounts in thousands):

		Shares			Weighted average grant date fair value per share
Non-vested awards at February 14, 2013		—			$	—
Granted		102			10.00
Non-vested awards at September 30, 2013		102			$	10.00

HGI

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Assumptions Used in Determination of Grant Date Fair Values Using Black-Scholes Option Pricing Model

The following assumptions were used in the determination of these grant date fair values using the Black-Scholes option pricing model:

	2013		2012
Risk-free interest rate	0.84% to 1.86%		0.97% to 1.19%
Assumed dividend yield	—%		—%
Expected option term	5.3 to 6.2 years		6 years
Volatility	41.9% to 44%		33% to 35.5%

Spectrum Brands

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Assumptions Used in Determination of Grant Date Fair Values Using Black-Scholes Option Pricing Model

The following assumptions were used in the determination of these grant date fair values using the Black-Scholes option pricing model:

	2013		2012
Risk-free interest rate	0.8%		0.8%
Assumed dividend yield	6%		10%
Expected option term	4.5 years		4.5 years
Volatility	27%		35%

X

- Definition

Tabular disclosure of share-based compensation plans that may be presented in a single table for outstanding, vested and expected to vest, and exercisable awards. The information that may be disclosed in this table may include, but is not limited to, number of shares, weighted average exercise price, weighted average remaining contractual life, and aggregate intrinsic value.

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Disclosure of the number and weighted-average grant date fair value for restricted stock and restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock and restricted stock units that were granted, vested, or forfeited during the year.

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- Definition

Tabular disclosure of the number and weighted-average exercise prices (or conversion ratios) for share options (or share units) that were outstanding at the beginning and end of the year, vested and expected to vest, exercisable or convertible at the end of the year, and the number of share options or share units that were granted, exercised or converted, forfeited, and expired during the year.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

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Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (f)(2)

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