Annual report pursuant to Section 13 and 15(d)

FAIR VALUE MEASUREMENTS (Tables)

v2.4.0.8
FAIR VALUE MEASUREMENTS (Tables)
12 Months Ended
Sep. 30, 2013
FAIR VALUE MEASUREMENTS [Abstract]  
Fair Value of Assets and Liabilities Measured on a Recurring Basis
As of September 30, 2013 and 2012, the fair values of the Company’s assets and liabilities measured on a recurring basis were categorized as follows:
   
September 30, 2013
 
   
Level 1
   
Level 2
   
Level 3
   
Total
 
Assets:
                       
   Derivatives (1)
  $ -     $ 3,736       -     $ 3,736  
   Trading securities
    17,929       -       -       17,929  
Total assets at fair value
  $ 17,929     $ 3,736       -     $ 21,665  
                                 
Liabilities:
                               
   Derivatives (1)
    -     $ 4,644       -     $ 4,644  
Total liabilities at fair value
    -     $ 4,644       -     $ 4,644  
                                 
(1) Interest rate swaps are valued based on observable market swap rates and are classified within Level 2 of the fair value hierarchy.
 


   
September 30, 2012
 
   
Level 1
   
Level 2
   
Level 3
   
Total
 
Assets:
                       
   Derivatives (1)
  $ -       -       -     $ -  
   Trading securities
    16,265       -       -       16,265  
Total assets at fair value
  $ 16,265       -       -     $ 16,265  
                                 
Liabilities:
                               
   Derivatives (1)
    -     $ 9,133       -     $ 9,133  
Total liabilities at fair value
    -     $ 9,133       -     $ 9,133  
                                 
(1) Interest rate swaps are valued based on observable market swap rates and are classified within Level 2 of the fair value hierarchy.