XML 39 R32.htm IDEA: XBRL DOCUMENT
v2.4.0.6

Pension Plans (Tables) | 9 Months Ended
--- | ---
Feb. 28, 2013
Retirement-Related Benefit Plans' Impact on Income Before Income Taxes | The following tables provide the retirement-related benefit plans’ impact on income before income taxes for the three and nine month periods ended February 28, 2013 and February 29, 2012:
|  | U.S. Plans |  |  | Non-U.S. Plans |
|  | Three Months Ended |  |  | Three Months Ended |
Pension Benefits |  | February 28, 2013 |  |  | February 29, 2012 |  |  | February 28, 2013 |  |  | February 29, 2012 |
|  | (In thousands) |
Service cost |  | $ | 6,488 |  |  | $ | 4,976 |  |  | $ | 1,050 |  |  | $ | 965 |
Interest cost |  |  | 4,060 |  |  |  | 3,826 |  |  |  | 1,769 |  |  |  | 2,040 |
Expected return on plan assets |  |  | (4,358 | ) |  |  | (4,354 | ) |  |  | (1,846 | ) |  |  | (2,036 | )
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Prior service cost |  |  | 87 |  |  |  | 88 |  |  |  | 2 |  |  |  | 2 |
Net actuarial losses recognized |  |  | 4,222 |  |  |  | 2,127 |  |  |  | 692 |  |  |  | 560 |
Net Periodic Benefit Cost |  | $ | 10,499 |  |  | $ | 6,663 |  |  | $ | 1,667 |  |  | $ | 1,531 |
|  | U.S. Plans |  |  | Non-U.S. Plans |
|  | Three Months Ended |  |  | Three Months Ended |
Postretirement Benefits |  | February 28, 2013 |  |  | February 29, 2012 |  |  | February 28, 2013 |  |  | February 29, 2012 |
|  | (In thousands) |
Service cost |  | $ | — |  |  | $ | — |  |  | $ | 288 |  |  | $ | 192 |
Interest cost |  |  | 88 |  |  |  | 104 |  |  |  | 289 |  |  |  | 250 |
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Prior service (credit) |  |  | (22 | ) |  |  | (22 | ) |  |  |  |  |  |  |  |
Net actuarial (gains) losses recognized |  |  | 4 |  |  |  | (14 | ) |  |  | 114 |  |  |  | 18 |
Net Periodic Benefit Cost |  | $ | 70 |  |  | $ | 68 |  |  | $ | 691 |  |  | $ | 460 |
|  | U.S. Plans |  |  | Non-U.S. Plans |
|  | Nine Months Ended |  |  | Nine Months Ended |
Pension Benefits |  | February 28, 2013 |  |  | February 29, 2012 |  |  | February 28, 2013 |  |  | February 29, 2012 |
|  | (In thousands) |
Service cost |  | $ | 19,464 |  |  | $ | 14,929 |  |  | $ | 3,150 |  |  | $ | 2,896 |
Interest cost |  |  | 12,180 |  |  |  | 11,480 |  |  |  | 5,307 |  |  |  | 6,121 |
Expected return on plan assets |  |  | (13,074 | ) |  |  | (13,062 | ) |  |  | (5,538 | ) |  |  | (6,109 | )
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Prior service cost |  |  | 261 |  |  |  | 264 |  |  |  | 6 |  |  |  | 8 |
Net actuarial losses recognized |  |  | 12,666 |  |  |  | 6,382 |  |  |  | 2,076 |  |  |  | 1,679 |
Net Periodic Benefit Cost |  | $ | 31,497 |  |  | $ | 19,993 |  |  | $ | 5,001 |  |  | $ | 4,595 |
|  | U.S. Plans |  |  | Non-U.S. Plans |
|  | Nine Months Ended |  |  | Nine Months Ended |
Postretirement Benefits |  | February 28, 2013 |  |  | February 29, 2012 |  |  | February 28, 2013 |  |  | February 29, 2012 |
|  | (In thousands) |
Service cost |  | $ | — |  |  | $ | — |  |  | $ | 864 |  |  | $ | 576 |
Interest cost |  |  | 264 |  |  |  | 312 |  |  |  | 867 |  |  |  | 749 |
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Prior service (credit) |  |  | (66 | ) |  |  | (65 | ) |  |  |  |  |  |  |  |
Net actuarial (gains) losses recognized |  |  | 12 |  |  |  | (43 | ) |  |  | 342 |  |  |  | 55 |
Net Periodic Benefit Cost |  | $ | 210 |  |  | $ | 204 |  |  | $ | 2,073 |  |  | $ | 1,380 |

X
- Definition Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments. + 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 (h) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfNetBenefitCostsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration