Matthews International Corporation Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

FAIR VALUE MEASUREMENTS (Tables)

FAIR VALUE MEASUREMENTS (Tables)

12 Months Ended

Sep. 30, 2016

Fair Value Disclosures [Abstract]

Fair Value of Assets and Liabilities Measured on a Recurring Basis

As of September 30, 2016 and 2015, the fair values of the Company's assets and liabilities measured on a recurring basis were categorized as follows:



	September 30, 2016
	Level 1				Level 2				Level 3				Total
Assets:
Derivatives (1)	$	—			$	193			$	—			$	193
Equity and fixed income mutual funds	—				19,790				—				19,790
Other investments	—				5,127				—				5,127
Total assets at fair value	$	—			$	25,110			$	—			$	25,110

Liabilities:
Derivatives (1)	$	—			$	6,027			$	—			$	6,027
Total liabilities at fair value	$	—			$	6,027			$	—			$	6,027

(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, 2015
	Level 1				Level 2				Level 3				Total
Assets:
Derivatives (1)	$	—			$	—			$	—			$	—
Trading securities	18,444				—				—				18,444
Total assets at fair value	$	18,444			$	—			$	—			$	18,444

Liabilities:
Derivatives (1)	$	—			$	3,686			$	—			$	3,686
Total liabilities at fair value	$	—			$	3,686			$	—			$	3,686

(1) Interest rate swaps are valued based on observable market swap rates and are classified within Level 2 of the fair value hierarchy.