v2.4.0.8

Pension, Retiree Medical and Retiree Savings Plans (Tables) | 12 Months Ended
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Dec. 28, 2013
Compensation and Retirement Disclosure [Abstract] |
Funded status of pension plans | The following chart summarizes the balance sheet impact, as well as benefit obligations, assets, and funded status associated with our significant U.S. and International pension plans. The actuarial valuations for all plans reflect measurement dates coinciding with our fiscal year ends.
|  | U.S. Pension Plans |  | International Pension Plans
|  | 2013 |  | 2012 |  | 2013 |  | 2012
Change in benefit obligation |  |  |  |  |  |  |  |
Benefit obligation at beginning of year |  | $ | 1,290 |  |  | $ | 1,381 |  |  | $ | 193 |  |  | $ | 187 |
Service cost |  | 21 |  |  | 26 |  |  | 1 |  |  | 2 |
Interest cost |  | 54 |  |  | 66 |  |  | 8 |  |  | 8 |
Participant contributions |  | — |  |  | — |  |  | — |  |  | 1 |
Plan amendments |  | — |  |  | 5 |  |  | — |  |  | — |
Curtailments |  | (3 | ) |  | (10 | ) |  | (5 | ) |  | — |
Special termination benefits |  | 5 |  |  | 3 |  |  | — |  |  | — |
Exchange rate changes |  | — |  |  | — |  |  | 4 |  |  | 5 |
Benefits paid |  | (21 | ) |  | (14 | ) |  | (3 | ) |  | (4 | )
Settlements(a)(b) |  | (151 | ) |  | (278 | ) |  | — |  |  | — |
Actuarial (gain) loss |  | (170 | ) |  | 111 |  |  | 28 |  |  | (6 | )
Benefit obligation at end of year |  | $ | 1,025 |  |  | $ | 1,290 |  |  | $ | 226 |  |  | $ | 193 |
Change in plan assets |  |  |  |  |  |  |  |
Fair value of plan assets at beginning of year |  | $ | 945 |  |  | $ | 998 |  |  | $ | 226 |  |  | $ | 183 |
Actual return on plan assets |  | 116 |  |  | 144 |  |  | 30 |  |  | 21 |
Employer contributions |  | 22 |  |  | 100 |  |  | 1 |  |  | 19 |
Participant contributions |  | — |  |  | — |  |  | — |  |  | 1 |
Settlement payments(a) |  | (123 | ) |  | (278 | ) |  | — |  |  | — |
Benefits paid |  | (21 | ) |  | (14 | ) |  | (3 | ) |  | (4 | )
Exchange rate changes |  | — |  |  | — |  |  | 5 |  |  | 6 |
Administrative expenses |  | (6 | ) |  | (5 | ) |  | — |  |  | — |
Fair value of plan assets at end of year |  | $ | 933 |  |  | $ | 945 |  |  | $ | 259 |  |  | $ | 226 |
Funded status at end of year |  | $ | (92 | ) |  | $ | (345 | ) |  | $ | 33 |  |  | $ | 33 |
Amounts recognized in the Consolidated Balance Sheet |
Amounts recognized in the Consolidated Balance Sheet:
|  | U.S. Pension Plans |  | International Pension Plans
|  | 2013 |  | 2012 |  | 2013 |  | 2012
Prepaid benefit asset - non-current |  | $ | 10 |  |  | $ | — |  |  | $ | 33 |  |  | $ | 33 |
Accrued benefit liability - current |  | (8 | ) |  | (19 | ) |  | — |  |  | — |
Accrued benefit liability - non-current |  | (94 | ) |  | (326 | ) |  | — |  |  | — |
|  | $ | (92 | ) |  | $ | (345 | ) |  | $ | 33 |  |  | $ | 33 |
(a) | For discussion of the settlement payments and settlement losses, see Pension Settlement Charges section of Note 4.
(b) | 2013 includes the transfer of certain non-qualified pension benefits into a defined benefit plan not included in the table above due to its insignificance.
Pension plans with an accumulated benefit obligation in excess of pan assets |
Information for pension plans with an accumulated benefit obligation in excess of plan assets:
|  | U.S. Pension Plans |  | International Pension Plans
|  | 2013 |  | 2012 |  | 2013 |  | 2012
Projected benefit obligation |  | $ | 102 |  |  | $ | 1,290 |  |  | $ | — |  |  | $ | — |
Accumulated benefit obligation |  | 94 |  |  | 1,239 |  |  | — |  |  | — |
Fair value of plan assets |  | — |  |  | 945 |  |  | — |  |  | — |
Pension plans with a projected benefit obligation in excess of plan assets |
Information for pension plans with a projected benefit obligation in excess of plan assets:
|  | U.S. Pension Plans |  | International Pension Plans
|  | 2013 |  | 2012 |  | 2013 |  | 2012
Projected benefit obligation |  | $ | 102 |  |  | $ | 1,290 |  |  | $ | — |  |  | $ | — |
Accumulated benefit obligation |  | 94 |  |  | 1,239 |  |  | — |  |  | — |
Fair value of plan assets |  | — |  |  | 945 |  |  | — |  |  | — |
Components of net periodic benefit cost | Components of net periodic benefit cost:
|  | U.S. Pension Plans |  | International Pension Plans
Net periodic benefit cost |  | 2013 |  | 2012 |  | 2011 |  | 2013 |  | 2012 |  | 2011
Service cost |  | $ | 21 |  |  | $ | 26 |  |  | $ | 24 |  |  | $ | 1 |  |  | $ | 2 |  |  | $ | 5 |
Interest cost |  | 54 |  |  | 66 |  |  | 64 |  |  | 8 |  |  | 8 |  |  | 10 |
Amortization of prior service cost(a) |  | 2 |  |  | 1 |  |  | 1 |  |  | — |  |  | — |  |  | — |
Expected return on plan assets |  | (59 | ) |  | (71 | ) |  | (71 | ) |  | (12 | ) |  | (11 | ) |  | (12 | )
Amortization of net loss |  | 48 |  |  | 63 |  |  | 31 |  |  | 1 |  |  | 1 |  |  | 2 |
Net periodic benefit cost |  | $ | 66 |  |  | $ | 85 |  |  | $ | 49 |  |  | $ | (2 | ) |  | $ | — |  |  | $ | 5 |
Additional (gain) loss recognized due to: Settlements(b) |  | $ | 30 |  |  | $ | 89 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Special termination benefits(c) |  | $ | 5 |  |  | $ | 3 |  |  | $ | 5 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Curtailment(d) |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | (5 | ) |  | $ | — |  |  | $ | — |
(a) | Prior service costs are amortized on a straight-line basis over the average remaining service period of employees expected to receive benefits.
(b) | Settlement losses result from benefit payments exceeding the sum of the service cost and interest cost for each plan during the year. $10 million and $84 million for 2013 and 2012, respectively of these settlement losses, were not allocated for performance reporting purposes. See Note 4 for discussion of the settlement payments and settlement losses.
(c) | Special termination benefits primarily related to the U.S. business transformation measures taken in 2013, 2012 and 2011.
(d) | Gain is a result of terminating future service benefits for all participants in one of our UK plans in 2013. The gain was recorded in YRI's G&A expenses, as amounts in Accumulated other comprehensive income (loss) related to this plan were in a net gain position.
Pension losses in accumulated other comprehensive income (loss) |
Pension (gains) losses in Accumulated other comprehensive income (loss):
|  | U.S. Pension Plans |  | International Pension Plans
|  | 2013 |  | 2012 |  | 2013 |  | 2012
Beginning of year |  | $ | 428 |  |  | $ | 543 |  |  | $ | 14 |  |  | $ | 30 |
Net actuarial (gain) loss |  | (221 | ) |  | 43 |  |  | 10 |  |  | (15 | )
Curtailments |  | (3 | ) |  | (10 | ) |  | — |  |  | — |
Amortization of net loss |  | (48 | ) |  | (63 | ) |  | (1 | ) |  | (1 | )
Amortization of prior service cost |  | (2 | ) |  | (1 | ) |  | — |  |  | — |
Prior service cost |  | — |  |  | 5 |  |  | — |  |  | — |
Settlement charges |  | (30 | ) |  | (89 | ) |  | — |  |  | — |
Exchange rate changes |  | — |  |  | — |  |  | — |  |  | — |
End of year |  | $ | 124 |  |  | $ | 428 |  |  | $ | 23 |  |  | $ | 14 |
Weighted-average assumptions used to determine benefit obligations and net periodic benefit cost |
Weighted-average assumptions used to determine benefit obligations at the measurement dates:
|  | U.S. Pension Plans |  | International Pension Plans
|  | 2013 |  | 2012 |  | 2013 |  | 2012
Discount rate |  | 5.40 | % |  | 4.40 | % |  | 4.70 | % |  | 4.70 | %
Rate of compensation increase |  | 3.75 | % |  | 3.75 | % |  | N/A |  | (a) | 3.70 | %
Weighted-average assumptions used to determine the net periodic benefit cost for fiscal years:
|  | U.S. Pension Plans |  | International Pension Plans
|  | 2013 |  | 2012 |  | 2011 |  | 2013 |  | 2012 |  | 2011
Discount rate |  | 4.40 | % |  | 4.90 | % |  | 5.90 | % |  | 4.69 | % |  | 4.75 | % |  | 5.40 | %
Long-term rate of return on plan assets |  | 7.25 | % |  | 7.25 | % |  | 7.75 | % |  | 5.37 | % |  | 5.55 | % |  | 6.64 | %
Rate of compensation increase |  | 3.75 | % |  | 3.75 | % |  | 3.75 | % |  | 1.74 | % |  | 3.85 | % |  | 4.41 | %
(a) As of 2013, both plans presented are now frozen to future service cost credits.
Fair values of pension plan assets | The fair values of our pension plan assets at December 28, 2013 by asset category and level within the fair value hierarchy are as follows:
|  | U.S. Pension Plans |  | International Pension Plans
Level 1: |  |  |  |
Cash(a) |  | $ | — |  |  | $ | 1 |
Level 2: |  |  |  |
Cash Equivalents(a) |  | 5 |  |  | — |
Equity Securities – U.S. Large cap(b) |  | 329 |  |  | — |
Equity Securities – U.S. Mid cap(b) |  | 55 |  |  | — |
Equity Securities – U.S. Small cap(b) |  | 53 |  |  | — |
Equity Securities – Non-U.S.(b) |  | 110 |  |  | 159 |
Fixed Income Securities – U.S. Corporate(b) |  | 234 |  |  | — |
Fixed Income Securities – Non-U.S. Corporate(b) |  | — |  |  | 33 |
Fixed Income Securities – U.S. Government and Government Agencies(c) |  | 129 |  |  | — |
Fixed Income Securities – Other(d) |  | 15 |  |  | 66 |
Total fair value of plan assets(e) |  | $ | 930 |  |  | $ | 259 |
(a) | Short-term investments in money market funds
(b) | Securities held in common trusts
(c) | Investments held directly by the Plan
(d) | Includes securities held in common trusts and investments held directly by the Plan
(e) | U. S. plans exclude net unsettled trades receivable of $3 million
Expected benefit payments | The benefits expected to be paid in each of the next five years and in the aggregate for the five years thereafter are set forth below:
Year ended: |  | U.S. Pension Plans |  | International Pension Plans
2014 |  | $ | 50 |  |  | $ | 1 |
2015 |  | 46 |  |  | 1 |
2016 |  | 48 |  |  | 1 |
2017 |  | 47 |  |  | 1 |
2018 |  | 50 |  |  | 1 |
2019 - 2023 |  | 282 |  |  | 7 |
Schedule of Accumulated pre-tax losses recognized in Accumulated Other Comprehensive Income |
Accumulated pre-tax losses recognized within Accumulated Other Comprehensive Income:
|  | U.S. Pension Plans |  | International Pension Plans
|  | 2013 |  | 2012 |  | 2013 |  | 2012
Actuarial net loss |  | $ | 119 |  |  | $ | 421 |  |  | $ | 23 |  |  | $ | 14 |
Prior service cost |  | 5 |  |  | 7 |  |  | — |  |  | — |
|  | $ | 124 |  |  | $ | 428 |  |  | $ | 23 |  |  | $ | 14 |

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- Definition Tabular disclosure of accumulated benefit obligations and fair values of plan assets of pension plans and/or other employee benefit plans where the accumulated benefit obligation exceeds the fair value of plan assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e2417-114920 + Details
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- Definition Tabular disclosure of the major categories of plan assets of pension plans and/or other employee benefit plans. This information may include, but is not limited to, the target allocation of plan assets, the fair value of each major category of plan assets, and the level within the fair value hierarchy in which the fair value measurements fall. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(5) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the amounts that are recognized in the balance sheet (or statement of financial position) for pension plans and/or other employee benefit plans, showing separately the assets and current and noncurrent liabilities (if applicable) recognized. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the assumptions used to determine for pension plans and/or other employee benefit plans the benefit obligation and net benefit cost, including assumed discount rates, rate increase in compensation increase, and expected long-term rates of return on plan assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (k) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the aggregate benefit obligation and aggregate fair value of plan assets for pension plans and/or other employee benefit plans with benefit obligations in excess of plan assets as of the measurement date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e2417-114920 + Details
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- Definition Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 + Details
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