XML 116 R38.htm IDEA: XBRL DOCUMENT v2.4.0.6
Financial Instruments Measured At Fair Value (Tables)
 12 Months Ended
Jun. 30, 2012
Jun. 30, 2011
Fair Value Disclosures [Abstract]    
Assets And Liabilities Measured At Fair Value On A Recurring Basis
The following table presents by level within the fair value hierarchy assets and liabilities measured at fair value on a recurring basis as of June 30, 2012: 
 
Total
 
Quoted
prices in
active
markets
(Level 1)
 
Significant
other
observable
inputs
(Level 2)
 
Significant
unobservable
inputs
(Level 3)
Assets:
 
 
 
 
 
 
 
Cash equivalents
$
300

 
—

 
$
300

 
—

Forward foreign currency contracts
361

 
—

 
361

 
—

Available for sale securities
6,725

 
$
6,725

 
—

 
—

 
$
7,386

 
$
6,725

 
$
661

 
—

Liabilities:
 
 
 
 
 
 
 
Contingent consideration, of which $6,207 is noncurrent
$
6,582

 
—

 
—

 
$
6,582

Total
$
6,582

 
—

 
—

 
$
6,582
The following table presents assets and liabilities measured at fair value on a recurring basis as of June 30, 2011:
 
Total
 
Quoted
prices in
active
markets
(Level 1)
 
Significant
other
observable
inputs
(Level 2)
 
Significant
unobservable
inputs
(Level 3)
Assets:
 
 
 
 
 
 
 
Cash equivalents
$
7,300

 
—

 
$
7,300

 
—

Available for sale securities
6,390

 
$
6,390

 
—

 
—

 
$
13,690

 
$
6,390

 
$
7,300

 
—

Liabilities:
 
 
 
 
 
 
 
Forward foreign currency contracts
$
766

 
—

 
$
766

 
—

Contingent consideration, of which $13,244 is noncurrent
37,145

 
—

 
—

 
$
37,145

Total
$
37,911

 
—

 
$
766

 
$
37,145
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]
The following table summarizes the Level 3 activity:
 
Fiscal Year ended June 30,
 
2012
 
2011
Balance at beginning of year
$
37,145

 
$
28,580

Fair value of initial contingent consideration
19,000

 
25,950

Contingent consideration adjustment and accretion of
interest expense, net
(15,131
)
 
(2,486
)
Contingent consideration paid
(33,230
)
 
(15,400
)
Translation adjustment
(1,202
)
 
501

Balance at end of year
$
6,582

 
$
37,145

  
Impact On Other Comprehensive Income From Foreign Exchange Contracts Qualified As Cash Flow Hedges
The impact on OCI from foreign exchange contracts that qualified as cash flow hedges was as follows:
 
 
Fiscal Year ended June 30,
 
2012
 
2011
Net carrying amount at beginning of year
$
(572
)
 
$
152

Cash flow hedges deferred in OCI
1,127

 
(975
)
Changes in deferred taxes
(285
)
 
251

Net carrying amount at end of year
$
270

 
$
(572
)