Annual report pursuant to Section 13 and 15(d)

Fair Value Measurements (Tables)

v2.4.0.6
Fair Value Measurements (Tables)
12 Months Ended
Sep. 30, 2012
Fair Value Measurements  
Financial assets and liabilities at carrying value and fair value and the level within the fair value hierarchy

 

 

 

Carrying
Value at
September 30,

 

Fair Value at September 30, 2012
Using Inputs Considered as:

 

 

 

2012

 

Level 1

 

Level 2

 

Level 3

 

Assets:

 

 

 

 

 

 

 

 

 

Cash and cash equivalents

 

$

20.2

 

$

20.2

 

$

 

$

 

Equity investments

 

2.5

 

1.5

 

 

1.0

 

Investments in rabbi trust

 

5.5

 

5.5

 

 

 

 

 

 

 

 

 

 

 

 

 

Liabilities:

 

 

 

 

 

 

 

 

 

$150 senior unsecured notes

 

148.6

 

165.6

 

 

 

Revolving credit facility

 

123.0

 

 

 

123.0

 

 

 

Derivative instruments

 

0.4

 

 

0.4

 

 

 

 

 

 

Carrying
Value at
September 30,

 

Fair Value at September 30, 2011
Using Inputs Considered as:

 

 

 

2011

 

Level 1

 

Level 2

 

Level 3

 

Assets:

 

 

 

 

 

 

 

 

 

Cash and cash equivalents

 

$

115.5

 

$

115.5

 

$

 

$

 

Equity investments

 

3.6

 

2.6

 

 

1.0

 

Investments in rabbi trust

 

5.2

 

5.2

 

 

 

Derivative instruments

 

0.4

 

 

0.4

 

 

 

 

 

 

 

 

 

 

 

 

Liabilities:

 

 

 

 

 

 

 

 

 

Revolving credit facility

 

283.0

 

 

277.9

 

 

$150 senior unsecured notes

 

148.5

 

157.6

 

 

 

 

Schedule of reconciliation of the beginning and ending balances of assets measured at fair value using significant unobservable inputs (Level 3)

 

 

 

Fair Value Measurements
Using Significant Unobservable Inputs

 

 

 

Forethought
Note

 

Equity
Investments

 

Balance at September 30, 2010

 

$

127.0

 

$

3.0

 

Total realized and unrealized gains or (losses):

 

 

 

 

 

Included in earnings, net

 

 

 

Included in other comprehensive income

 

 

 

Change in fair value, disclosure only

 

24.2

 

 

Purchases, issuances and settlements

 

(151.2

)

 

Transfers in and/or (out) of Level 3

 

 

(2.0

)

Balance at September 30, 2011

 

$

 

$

1.0

 

Total realized and unrealized gains or (losses):

 

 

 

 

 

Included in earnings, net

 

 

 

 

Included in other comprehensive income

 

 

 

 

Change in fair value, disclosure only

 

 

 

 

Purchases, issuances and settlements

 

 

 

 

Transfers in and/or (out) of Level 3

 

 

 

 

Balance at September 30, 2012

 

 

 

$

1.0