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v3.19.3

Postretirement benefits | 9 Months Ended
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Sep. 30, 2019
Retirement Benefits [Abstract] |
Compensation and Employee Benefit Plans [Text Block] | Postretirement benefits The components of net pension and other postretirement benefit costs (benefits) reflected in Net income in the Consolidated statements of operations were as follows:
| Pension Benefit Plans |  |  | Other Postretirement Benefit Plans |
| 2019 |  |  | 2018 |  |  | 2019 |  |  | 2018 |
Three Months Ended September 30 | U.S. Plans |  |  | Non-U.S. Plans |  |  | U.S. Plans |  |  | Non-U.S. Plans |  |  |  |  |
(in millions of U.S. dollars) |  |  |  |
Service cost | $ | 12 |  |  | $ | 3 |  |  | $ | 14 |  |  | $ | 3 |  |  | $ | — |  |  | $ | 1 |
Non-service cost: |  |  |  |  |  |  |  |  |  |  |
Interest cost | 30 |  |  | 6 |  |  | 26 |  |  | 6 |  |  | 1 |  |  | 1 |
Expected return on plan assets | (47 | ) |  | (11 | ) |  | (53 | ) |  | (12 | ) |  | (1 | ) |  | (2 | )
Amortization of net actuarial loss | — |  |  | 1 |  |  | — |  |  | 1 |  |  | — |  |  | — |
Amortization of prior service cost | — |  |  | — |  |  | — |  |  | — |  |  | (20 | ) |  | (21 | )
Curtailments | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (1 | )
Settlements | 1 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total non-service (benefit) cost | (16 | ) |  | (4 | ) |  | (27 | ) |  | (5 | ) |  | (20 | ) |  | (23 | )
Net periodic (benefit) cost | $ | (4 | ) |  | $ | (1 | ) |  | $ | (13 | ) |  | $ | (2 | ) |  | $ | (20 | ) |  | $ | (22 | )
| Pension Benefit Plans |  |  | Other Postretirement Benefit Plans |
| 2019 |  |  | 2018 |  |  | 2019 |  |  | 2018 |
Nine Months Ended September 30 | U.S. Plans |  |  | Non-U.S. Plans |  |  | U.S. Plans |  |  | Non-U.S. Plans |  |  |  |  |
(in millions of U.S. dollars) |  |  |  |
Service cost | $ | 37 |  |  | $ | 8 |  |  | $ | 43 |  |  | $ | 9 |  |  | $ | — |  |  | $ | 1 |
Non-service cost: |  |  |  |  |  |  |  |  |  |  |
Interest cost | 89 |  |  | 20 |  |  | 79 |  |  | 20 |  |  | 3 |  |  | 3 |
Expected return on plan assets | (142 | ) |  | (33 | ) |  | (159 | ) |  | (38 | ) |  | (3 | ) |  | (4 | )
Amortization of net actuarial loss | — |  |  | 2 |  |  | — |  |  | 1 |  |  | — |  |  | — |
Amortization of prior service cost | — |  |  | — |  |  | — |  |  | — |  |  | (60 | ) |  | (64 | )
Curtailments | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (2 | )
Settlements | 1 |  |  | — |  |  | 1 |  |  | — |  |  | — |  |  | — |
Total non-service (benefit) cost | (52 | ) |  | (11 | ) |  | (79 | ) |  | (17 | ) |  | (60 | ) |  | (67 | )
Net periodic (benefit) cost | $ | (15 | ) |  | $ | (3 | ) |  | $ | (36 | ) |  | $ | (8 | ) |  | $ | (60 | ) |  | $ | (66 | )
The service and non-service cost components of net periodic (benefit) cost reflected in the Consolidated statements of operations were as follows:
|  | Pension Benefit Plans |  |  | Other Postretirement Benefit Plans |
Three Months Ended September 30 |  | 2019 |  |  | 2018 |  |  | 2019 |  |  | 2018 |
(in millions of U.S. dollars) |  |  |  |
Service Cost: |  |  |  |  |  |  |  |
Losses and loss expenses |  | $ | 2 |  |  | $ | 2 |  |  | $ | — |  |  | $ | — |
Administrative expenses |  | 13 |  |  | 15 |  |  | — |  |  | 1 |
Total service cost |  | 15 |  |  | 17 |  |  | — |  |  | 1 |
Non-service Cost: |  |  |  |  |  |  |  |
Losses and loss expenses |  | (1 | ) |  | (3 | ) |  | (2 | ) |  | (3 | )
Administrative expenses |  | (19 | ) |  | (29 | ) |  | (18 | ) |  | (20 | )
Total non-service (benefit) cost |  | (20 | ) |  | (32 | ) |  | (20 | ) |  | (23 | )
Net periodic (benefit) cost |  | $ | (5 | ) |  | $ | (15 | ) |  | $ | (20 | ) |  | $ | (22 | )
|  | Pension Benefit Plans |  |  | Other Postretirement Benefit Plans |
Nine Months Ended September 30 |  | 2019 |  |  | 2018 |  |  | 2019 |  |  | 2018 |
(in millions of U.S. dollars) |  |  |  |
Service Cost: |  |  |  |  |  |  |  |
Losses and loss expenses |  | $ | 5 |  |  | $ | 5 |  |  | $ | — |  |  | $ | — |
Administrative expenses |  | 40 |  |  | 47 |  |  | — |  |  | 1 |
Total service cost |  | 45 |  |  | 52 |  |  | — |  |  | 1 |
Non-service Cost: |  |  |  |  |  |  |  |
Losses and loss expenses |  | (5 | ) |  | (8 | ) |  | (6 | ) |  | (7 | )
Administrative expenses |  | (58 | ) |  | (88 | ) |  | (54 | ) |  | (60 | )
Total non-service (benefit) cost |  | (63 | ) |  | (96 | ) |  | (60 | ) |  | (67 | )
Net periodic (benefit) cost |  | $ | (18 | ) |  | $ | (44 | ) |  | $ | (60 | ) |  | $ | (66 | )

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- Definition The entire disclosure for an entity's employee compensation and benefit plans, including, but not limited to, postemployment and postretirement benefit plans, defined benefit pension plans, defined contribution plans, non-qualified and supplemental benefit plans, deferred compensation, share-based compensation, life insurance, severance, health care, unemployment and other benefit plans. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -URI http://asc.fasb.org/topic&trid=2228938 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 712 -URI http://asc.fasb.org/topic&trid=2197446 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 710 -URI http://asc.fasb.org/topic&trid=2127225 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -URI http://asc.fasb.org/topic&trid=2235017 + Details
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