Quarterly report pursuant to Section 13 or 15(d)

Financial Instruments

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Financial Instruments
9 Months Ended
Jun. 25, 2011
Financial Instruments  
Financial Instruments

3. Financial Instruments

The Company's financial instruments include cash and equivalents, short term investments consisting of a bank certificate of deposit, accounts receivable and payable, short-term borrowings, and accrued liabilities. The carrying amount of these instruments approximates fair value because of their short-term nature.

The estimated fair value of the Company's $400 million 8.25 % senior subordinated notes due 2018 as of June 25, 2011 was $412.0 million, compared to a carrying value of $400.0 million. The estimated fair value is based on quoted market prices for these notes.