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FAIR VALUE MEASUREMENTS (Tables)

3 Months Ended

Apr. 05, 2014

FAIR VALUE MEASUREMENTS

Schedule of the fair value hierarchy of assets and liabilities measured at fair value 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 as of April 5, 2014 (in thousands):

		Fair Value at April 5, 2014
		Level 1			Level 2			Level 3			Total
Assets:
Forward contracts		$	0		$	2,752		$	0		$	2,752
Deferred compensation plan assets:
Investment in publicly traded mutual funds		2,424			0			0			2,424
Interest rate swap		0			3,658			0			3,658
Total		$	2,424		$	6,410		$	0		$	8,834
Liabilities:
Contingent consideration		$	0		$	0		$	8,053		$	8,053
Forward contracts		0			6,044			0			6,044
Interest rate swap		0			3,939			0			3,939
Total		$	0		$	9,983		$	8,053		$	18,036

The following table presents the fair value hierarchy for those assets and liabilities measured at fair value on a recurring basis as of December 28, 2013 (in thousands):

		Fair Value at December 28, 2013
		Level 1			Level 2			Level 3			Total
Assets:
Forward contracts		$	0		$	3,508		$	0		$	3,508
Deferred compensation plan assets:
Investment in publicly traded mutual funds		2,360			0			0			2,360
Interest rate swap		0			4,307			0			4,307
Total		$	2,360		$	7,815		$	0		$	10,175
Liabilities:
Contingent consideration		$	0		$	0		$	8,084		8,084
Forward contracts		0			8,214			0			8,214
Interest rate swap		0			4,476			0			4,476
Total		$	0		$	12,690		$	8,084		$	20,774

Schedule of the fair value hierarchy of assets and liabilities measured at fair value on a nonrecurring basis

The following table presents the fair value hierarchy for those assets and liabilities measured at fair value on a nonrecurring basis as of April 5, 2014 (in thousands):

		For the 14 Weeks Ended			Fair Value Measurements Using									Total Impairment
		April 5, 2014			Level 1			Level 2			Level 3			Charge
Assets:
Specific Company-owned stores		$	0		$	0		$	0		$	0		$	(282	)

X

- Definition

Tabular disclosure of assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). Disclosures may include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3).

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=25499696&loc=d3e19296-110258

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X

- Definition

Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class 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=25499696&loc=d3e19190-110258



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (a),(b)

-URI http://asc.fasb.org/extlink&oid=25499696&loc=d3e19207-110258

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