XML 94 R78.htm IDEA: XBRL DOCUMENT v3.10.0.1
EMPLOYEE BENEFIT PLANS - Obligations and Funded Status (Detail) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2018
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2018
Dec. 31, 2017
Amounts recognized in the statement of financial position consist of:          
Noncurrent liabilities       $ (95,446) $ (103,734)
United States | Defined Benefit Pension Plans          
Change in projected benefit obligation          
Obligation at beginning of year $ (44,213) $ (45,512)      
Opening balance sheet adjustment 0 0      
Service cost (349) (344) $ (337)    
Interest cost (1,332) (1,422) (1,475)    
Employee contributions 0 0      
Plan settlements and amendments 0 0      
Benefits paid 3,476 3,079      
Acquisition 0 0      
Actuarial gain (loss) 2,942 (14)      
Effect of currency rate changes 0 0      
Obligation at end of year (39,476) (44,213) (45,512)    
Change in plan assets          
Fair value of plan assets at beginning of year 37,432 35,802      
Opening balance sheet adjustment 0 0      
Actual return on plan assets (1,983) 4,223      
Employer contributions 0 486      
Employee contributions 0 0      
Benefits paid (3,476) (3,079)      
Settlements 0 0      
Effect of currency rate changes 0 0      
Fair value of plan assets at end of year 31,973 37,432 35,802    
Fair value of plan assets 37,432 35,802 35,802 31,973 37,432
Benefit obligations (44,213) (45,512) (45,512) (39,476) (44,213)
Funded status       (7,503) (6,781)
Amounts recognized in the statement of financial position consist of:          
Noncurrent assets       0 0
Current liabilities       0 0
Noncurrent liabilities       (7,503) (6,781)
Net amount recognized       (7,503) (6,781)
Amounts recognized in accumulated other comprehensive income (loss) consist of:          
Prior service cost       (3) (6)
Net actuarial (loss) gain       (20,268) (20,418)
Net amount recognized       (20,271) (20,424)
United States | Other Postretirement Benefits Plans          
Change in projected benefit obligation          
Obligation at beginning of year (11,345) (11,876)      
Service cost (5) (5) (4)    
Interest cost (326) (350) (389)    
Benefits paid 786 970      
Actuarial gain (loss) 1,072 (84)      
Effect of currency rate changes 0 0      
Obligation at end of year (9,818) (11,345) (11,876)    
Change in plan assets          
Fair value of plan assets at beginning of year 0 0      
Employer contributions 786 970      
Benefits paid (786) (970)      
Fair value of plan assets at end of year 0 0 0    
Fair value of plan assets 0 0 0 0 0
Benefit obligations (11,345) (11,876) (11,876) (9,818) (11,345)
Funded status       (9,818) (11,345)
Amounts recognized in the statement of financial position consist of:          
Current liabilities       (984) (1,046)
Noncurrent liabilities       (8,834) (10,299)
Net amount recognized       (9,818) (11,345)
Amounts recognized in accumulated other comprehensive income (loss) consist of:          
Prior service cost       18,097 19,616
Net actuarial (loss) gain       (16,593) (18,882)
Net amount recognized       1,504 734
Foreign Plan          
Change in plan assets          
Fair value of plan assets at beginning of year 319,033        
Fair value of plan assets at end of year 271,472 319,033      
Fair value of plan assets 319,033 319,033   271,472 319,033
Foreign Plan | Defined Benefit Pension Plans          
Change in projected benefit obligation          
Obligation at beginning of year (353,017) (319,551)      
Opening balance sheet adjustment 0 (5,321)      
Service cost (2,611) (2,740) (1,379)    
Interest cost (7,047) (7,310) (5,774)    
Employee contributions (448) (880)      
Plan settlements and amendments 15,191 4,153      
Benefits paid 13,453 12,906      
Acquisition (864) 0      
Actuarial gain (loss) 6,740 (3,009)      
Effect of currency rate changes 19,337 (31,265)      
Obligation at end of year (309,266) (353,017) (319,551)    
Change in plan assets          
Fair value of plan assets at beginning of year 281,602 241,283      
Opening balance sheet adjustment 0 2,058      
Actual return on plan assets (6,938) 19,102      
Employer contributions 10,821 13,479      
Employee contributions 448 880      
Benefits paid (13,453) (12,905)      
Settlements (16,601) (4,523)      
Effect of currency rate changes (16,380) 22,228      
Fair value of plan assets at end of year 239,499 281,602 241,283    
Fair value of plan assets 281,602 241,283 241,283 239,499 281,602
Benefit obligations (353,017) (319,551) (319,551) (309,266) (353,017)
Funded status       (69,767) (71,415)
Amounts recognized in the statement of financial position consist of:          
Noncurrent assets       8,910 10,577
Current liabilities       (2,062) (2,158)
Noncurrent liabilities       (76,615) (79,834)
Net amount recognized       (69,767) (71,415)
Amounts recognized in accumulated other comprehensive income (loss) consist of:          
Prior service cost       (1,419) (32)
Net actuarial (loss) gain       (58,748) (54,043)
Net amount recognized       (60,167) (54,075)
Foreign Plan | Other Postretirement Benefits Plans          
Change in projected benefit obligation          
Obligation at beginning of year (3,720) (3,425)      
Service cost (31) (28) (29)    
Interest cost (100) (98) (99)    
Benefits paid 201 199      
Actuarial gain (loss) 646 (131)      
Effect of currency rate changes 335 (237)      
Obligation at end of year (2,669) (3,720) (3,425)    
Change in plan assets          
Fair value of plan assets at beginning of year 0 0      
Employer contributions 201 199      
Benefits paid (201) (199)      
Fair value of plan assets at end of year 0 0 0    
Fair value of plan assets 0 0 0 0 0
Benefit obligations $ (3,720) $ (3,425) $ (3,425) (2,669) (3,720)
Funded status       (2,669) (3,720)
Amounts recognized in the statement of financial position consist of:          
Current liabilities       (175) (208)
Noncurrent liabilities       (2,494) (3,512)
Net amount recognized       (2,669) (3,720)
Amounts recognized in accumulated other comprehensive income (loss) consist of:          
Prior service cost       2 9
Net actuarial (loss) gain       748 154
Net amount recognized       $ 750 $ 163