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Employee Benefit Plans (Tables) | 12 Months Ended
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Dec. 31, 2013
Employee Benefit Plans |
Schedule of entity's multiemployer benefit plan |
Pension Fund |  | EIN Pension Plan Number |  | Pension Protection Act Zone Status — 2013 |  | Financial Improvement Plan / Rehabilitation Plan Status Pending |  | 2013 Contributions |  | 2012 Contributions |  | Surcharge Imposed |  | Expiration Date of Collective Bargaining Agreement |
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
IAM National Pension Fund, National Pension Plan |  |  | 51-6031295-002 |  | Green |  |  | No |  | $ | 0.4 |  | $ | 0.3 |  |  | No |  |  | August 12, 2014 |
Pension plans |
Employee Benefit Plans |
Schedule of the fair value of plan assets by asset class | The fair value of pension plan assets at December 31, 2013, by asset class, were as follows:
|  | Total |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3) |
--- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Asset class: |  |  |  |  |  |  |  |  |  |  |  |  |
Equity securities: |  |  |  |  |  |  |  |  |  |  |  |  |
Global equities: |  |  |  |  |  |  |  |  |  |  |  |  |
Capital equipment |  | $ | 4.8 |  | $ | 4.8 |  | $ | — |  | $ | — |
Consumer goods |  |  | 3.2 |  |  | 3.2 |  |  | — |  |  | — |
Energy |  |  | 1.9 |  |  | 1.9 |  |  | — |  |  | — |
Finance |  |  | 3.4 |  |  | 3.4 |  |  | — |  |  | — |
Materials |  |  | 2.9 |  |  | 2.9 |  |  | — |  |  | — |
Services |  |  | 1.4 |  |  | 1.4 |  |  | — |  |  | — |
Miscellaneous |  |  | 8.9 |  |  | 8.9 |  |  | — |  |  | — |
Global equity common trust funds(1) |  |  | 247.2 |  |  | 37.9 |  |  | 202.5 |  |  | 6.8 |
Debt securities: |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed income common trust funds(2) |  |  | 212.2 |  |  | 27.8 |  |  | 184.4 |  |  | — |
Non-U.S. Government securities |  |  | 42.4 |  |  | — |  |  | 42.4 |  |  | — |
Alternative investments: |  |  |  |  |  |  |  |  |  |  |  |  |
Commingled global fund allocations(3) |  |  | 71.5 |  |  | 20.0 |  |  | 51.5 |  |  | — |
Other: |  |  |  |  |  |  |  |  |  |  |  |  |
Short-term investments(4) |  |  | 163.7 |  |  | 163.7 |  |  | — |  |  | — |
Other(5) |  |  | 6.9 |  |  | 0.5 |  |  | — |  |  | 6.4 |
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Total |  | $ | 770.4 |  | $ | 276.4 |  | $ | 480.8 |  | $ | 13.2 |
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The fair value of pension plan assets at December 31, 2012, by asset class, were as follows:
|  | Total |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3) |
--- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Asset class: |  |  |  |  |  |  |  |  |  |  |  |  |
Equity securities: |  |  |  |  |  |  |  |  |  |  |  |  |
Global equities: |  |  |  |  |  |  |  |  |  |  |  |  |
Capital equipment |  | $ | 20.2 |  | $ | 20.2 |  | $ | — |  | $ | — |
Consumer goods |  |  | 17.7 |  |  | 17.7 |  |  | — |  |  | — |
Energy |  |  | 8.8 |  |  | 8.8 |  |  | — |  |  | — |
Finance |  |  | 8.2 |  |  | 8.2 |  |  | — |  |  | — |
Materials |  |  | 9.4 |  |  | 9.4 |  |  | — |  |  | — |
Services |  |  | 10.6 |  |  | 10.6 |  |  | — |  |  | — |
Miscellaneous |  |  | 37.3 |  |  | 37.3 |  |  | — |  |  | — |
Global equity common trust funds(1) |  |  | 366.1 |  |  | 103.6 |  |  | 233.5 |  |  | 29.0 |
Debt securities: |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed income common trust funds(2) |  |  | 380.5 |  |  | 69.4 |  |  | 309.7 |  |  | 1.4 |
Non-U.S. Government securities |  |  | 36.3 |  |  | — |  |  | 36.3 |  |  | — |
Alternative investments: |  |  |  |  |  |  |  |  |  |  |  |  |
Commingled global fund allocations(3) |  |  | 247.1 |  |  | 91.2 |  |  | 0.3 |  |  | 155.6 |
Other: |  |  |  |  |  |  |  |  |  |  |  |  |
Short-term investments(4) |  |  | 61.5 |  |  | 61.5 |  |  | — |  |  | — |
Other(5) |  |  | 10.1 |  |  | 2.4 |  |  | 0.3 |  |  | 7.4 |
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Total |  | $ | 1,213.8 |  | $ | 440.3 |  | $ | 580.1 |  | $ | 193.4 |
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(1) This class represents investments in actively managed common trust funds that invest primarily in equity securities, which may include common stocks, options and futures. The funds are valued at the net asset value per share multiplied by the number of shares held as of the measurement date. The investments are valued based on market values and yields currently available for comparable securities of issuers with similar credit ratings. The Level of the fund(s) (Level 1, 2 or 3) is determined based on the classification of the significant holdings within the fund. (2) This class represents investments in actively managed common trust funds that invest in a variety of fixed income investments, which may include corporate bonds, both U.S. and non-U.S. municipal securities, interest rate swaps, options and futures. The funds are valued at the net asset value per share multiplied by the number of shares held as of the measurement date. The investments are valued based on yields currently available for comparable securities of issuers with similar credit ratings. The Level of the fund(s) (Level 1, 2 or 3) is determined based on the classification of the significant holdings within the fund. (3) This class represents investments in actively managed common trust funds with investments in both equity and debt securities. The investments may include common stock, corporate bonds, U.S. and non-U.S. municipal securities, interest rate swaps, options and futures. The funds are valued at the net asset value per share multiplied by the number of shares held as of the measurement date. The investments are valued based on market values and yields currently available for comparable securities of issuers with similar credit ratings. The Level of the fund(s) (Level 1, 2 or 3) is determined based on the classification of the significant holdings within the fund. (4) Short-term investments are valued at $1.00/unit, which approximates fair value. Amounts are generally invested in actively managed common trust funds or interest-bearing accounts. (5) This category represents investments in insurance contracts, private equity and publicly traded real estate investment trusts. The insurance contracts and private equity investments are valued using unobservable inputs from the fund manager, primarily based on discounted cash flows models.
Schedule of changes in the fair value of Level 3 assets |
|  | Global Equity Common Trust Funds |  | Commingled Global Fund Allocations |  | Fixed Income Common Trust Funds |  | Other |  | Total |
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Balance at December 31, 2011 |  | $ | 24.4 |  | $ | 129.9 |  | $ | 1.4 |  | $ | 6.0 |  | $ | 161.7 |
Realized gains |  |  | — |  |  | — |  |  | — |  |  | 0.1 |  |  | 0.1 |
Unrealized gains relating to instruments still held at period end |  |  | 1.8 |  |  | 12.7 |  |  | — |  |  | 2.0 |  |  | 16.5 |
Purchases |  |  | 2.8 |  |  | 13.0 |  |  | — |  |  | — |  |  | 15.8 |
Sales |  |  | — |  |  | — |  |  | — |  |  | (0.7 | ) |  | (0.7 | )
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Balance at December 31, 2012 |  |  | 29.0 |  |  | 155.6 |  |  | 1.4 |  |  | 7.4 |  |  | 193.4 |
Transfers from Level 3 to Level 2 assets |  |  | — |  |  | (105.6 | ) |  | — |  |  | — |  |  | (105.6 | )
Realized gains |  |  | — |  |  | 0.9 |  |  | — |  |  | — |  |  | 0.9 |
Unrealized gains (losses) relating to instruments still held at period end |  |  | 0.4 |  |  | — |  |  | — |  |  | (0.1 | ) |  | 0.3 |
Purchases |  |  | 3.1 |  |  | — |  |  | — |  |  | — |  |  | 3.1 |
Sales |  |  | (25.7 | ) |  | (50.9 | ) |  | (1.4 | ) |  | (0.9 | ) |  | (78.9 | )
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Balance at December 31, 2013 |  | $ | 6.8 |  | $ | — |  | $ | — |  | $ | 6.4 |  | $ | 13.2 |
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Schedule of estimated minimum benefit payments | Estimated minimum benefit payments: (Domestic and foreign pension plans)
|  | Domestic Pension Benefits |  | Foreign Pension Benefits |
--- | --- | --- | --- | --- | ---
2014 |  | $ | 35.9 |  | $ | 14.2 |
2015 |  |  | 81.4 |  |  | 15.3 |
2016 |  |  | 21.0 |  |  | 16.2 |
2017 |  |  | 23.4 |  |  | 17.1 |
2018 |  |  | 25.1 |  |  | 17.3 |
Subsequent five years |  |  | 170.7 |  |  | 92.9 |
Schedule of funded status of the pension plans and amounts recognized in consolidated balance sheets |
|  | Domestic Pension Plans |  | Foreign Pension Plans |
--- | --- | --- | --- | --- | ---
|  | 2013 |  | 2012 |  | 2013 |  | 2012 |
Change in projected benefit obligation: |  |  |  |  |  |  |  |  |  |  |  |  |
Projected benefit obligation — beginning of year |  | $ | 1,345.8 |  | $ | 1,193.5 |  | $ | 323.0 |  | $ | 280.4 |
Service cost |  |  | 7.6 |  |  | 9.8 |  |  | 2.7 |  |  | 2.5 |
Interest cost |  |  | 45.6 |  |  | 54.4 |  |  | 13.4 |  |  | 14.3 |
Employee contributions |  |  | — |  |  | — |  |  | 0.2 |  |  | 0.2 |
Actuarial (gains) losses |  |  | (49.8 | ) |  | 170.6 |  |  | 9.6 |  |  | 26.3 |
Settlements(1) |  |  | (708.8 | ) |  | — |  |  | — |  |  | — |
Curtailment gain |  |  | — |  |  | (4.0 | ) |  | — |  |  | — |
Benefits paid |  |  | (71.6 | ) |  | (78.5 | ) |  | (14.8 | ) |  | (11.6 | )
Foreign exchange and other |  |  | — |  |  | — |  |  | 1.5 |  |  | 10.9 |
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Projected benefit obligation — end of year |  | $ | 568.8 |  | $ | 1,345.8 |  | $ | 335.6 |  | $ | 323.0 |
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(1) Settlements include $663.7 that the Plan paid Mass Mutual to irrevocably assume the obligation to make future pension payments to approximately 16,000 retirees of the Plan beginning in April 2014 and other lump sum settlements of $45.1 paid to Plan participants during 2013.
|  | Domestic Pension Plans |  | Foreign Pension Plans |
--- | --- | --- | --- | --- | ---
|  | 2013 |  | 2012 |  | 2013 |  | 2012 |
Change in plan assets: |  |  |  |  |  |  |  |  |  |  |  |  |
Fair value of plan assets — beginning of year |  | $ | 936.8 |  | $ | 868.2 |  | $ | 277.0 |  | $ | 247.0 |
Actual return on plan assets |  |  | 26.7 |  |  | 107.1 |  |  | 19.1 |  |  | 19.2 |
Contributions (employer and employee) |  |  | 284.2 |  |  | 40.0 |  |  | 16.8 |  |  | 10.6 |
Settlements |  |  | (708.8 | ) |  | — |  |  | — |  |  | — |
Benefits paid |  |  | (71.6 | ) |  | (78.5 | ) |  | (11.1 | ) |  | (9.3 | )
Foreign exchange and other |  |  | — |  |  | — |  |  | 1.3 |  |  | 9.5 |
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Fair value of plan assets — end of year |  | $ | 467.3 |  | $ | 936.8 |  | $ | 303.1 |  | $ | 277.0 |
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Funded status at year-end |  |  | (101.5 | ) |  | (409.0 | ) |  | (32.5 | ) |  | (46.0 | )
Amounts recognized in the consolidated balance sheets consist of: |  |  |  |  |  |  |  |  |  |  |  |  |
Other assets |  | $ | 38.2 |  | $ | — |  | $ | 36.2 |  | $ | 24.9 |
Accrued expenses |  |  | (8.9 | ) |  | (5.9 | ) |  | (2.7 | ) |  | (2.6 | )
Other long-term liabilities |  |  | (130.8 | ) |  | (403.1 | ) |  | (66.0 | ) |  | (68.3 | )
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Net amount recognized |  | $ | (101.5 | ) | $ | (409.0 | ) | $ | (32.5 | ) | $ | (46.0 | )
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Amount recognized in accumulated other comprehensive income (pre-tax) consists of — net prior service credits |  | $ | (0.1 | ) | $ | (0.1 | ) | $ | (0.1 | ) | $ | (0.1 | )
Schedule of accumulated benefit obligations in excess of the fair value of plan assets |
|  | Domestic Pension Plans |  | Foreign Pension Plans |
--- | --- | --- | --- | --- | ---
|  | 2013 |  | 2012 |  | 2013 |  | 2012 |
Projected benefit obligation |  | $ | 140.5 |  | $ | 1,345.8 |  | $ | 117.7 |  | $ | 119.3 |
Accumulated benefit obligation |  |  | 135.9 |  |  | 1,331.5 |  |  | 114.3 |  |  | 116.4 |
Fair value of plan assets |  |  | 0.9 |  |  | 936.8 |  |  | 49.0 |  |  | 48.5 |
Schedule of actuarial assumptions used in accounting for pension plans |
|  | Year ended December 31, |
--- | --- | --- | ---
|  | 2013 |  | 2012 |  | 2011 |
Domestic Pension Plans |  |  |  |  |  |  |  |  |  |
Weighted-average actuarial assumptions used in determining net periodic pension expense: |  |  |  |  |  |  |  |  |  |
Discount rate |  |  | 3.85 | % |  | 4.69 | % |  | 5.22 | %
Rate of increase in compensation levels |  |  | 3.75 | % |  | 3.75 | % |  | 4.00 | %
Expected long-term rate of return on assets |  |  | 7.25 | % |  | 7.25 | % |  | 7.25 | %
Weighted-average actuarial assumptions used in determining year-end benefit obligations: |  |  |  |  |  |  |  |  |  |
Discount rate |  |  | 4.77 | % |  | 3.74 | % |  | 4.69 | %
Rate of increase in compensation levels |  |  | 3.75 | % |  | 3.75 | % |  | 3.75 | %
Foreign Pension Plans |  |  |  |  |  |  |  |  |  |
Weighted-average actuarial assumptions used in determining net periodic pension expense: |  |  |  |  |  |  |  |  |  |
Discount rate |  |  | 4.35 | % |  | 5.10 | % |  | 5.42 | %
Rate of increase in compensation levels |  |  | 3.91 | % |  | 3.92 | % |  | 4.15 | %
Expected long-term rate of return on assets |  |  | 6.45 | % |  | 6.56 | % |  | 7.00 | %
Weighted-average actuarial assumptions used in determining year-end benefit obligations: |  |  |  |  |  |  |  |  |  |
Discount rate |  |  | 4.23 | % |  | 4.35 | % |  | 5.10 | %
Rate of increase in compensation levels |  |  | 3.92 | % |  | 3.91 | % |  | 3.92 | %
Domestic Pension Plans |
Employee Benefit Plans |
Schedule of actual asset allocation percentages of each class of the entity's plan assets along with targeted asset investment allocation percentages |
|  | Actual Allocations |  | Mid-point of Target Allocation Range |
--- | --- | --- | --- | --- | ---
|  | 2013 |  | 2012 |  | 2013 |
Global equities |  |  | 6 | % |  | 12 | % |  | 5 | %
Global equity common trust funds |  |  | 25 | % |  | 28 | % |  | 10 | %
Fixed income common trust funds |  |  | 20 | % |  | 29 | % |  | 65 | %
Commingled global fund allocations |  |  | 15 | % |  | 26 | % |  | 18 | %
Short-term investments(1) |  |  | 33 | % |  | 4 | % |  | 0 | %
Other(2) |  |  | 1 | % |  | 1 | % |  | 2 | %
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Total |  |  | 100 | % |  | 100 | % |  | 100 | %
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(1) Short-term investments are generally invested in actively managed common trust funds or interest-bearing accounts. (2) Assets included in this class at December 31, 2013 and 2012 are comprised primarily of insurance contracts, private equity and publicly traded real estate trusts.
Schedule of net periodic benefit (income) expense |
|  | Year ended December 31, |
--- | --- | --- | ---
|  | 2013 |  | 2012 |  | 2011 |
Service cost |  | $ | 7.6 |  | $ | 9.8 |  | $ | 9.9 |
Interest cost |  |  | 45.6 |  |  | 54.4 |  |  | 57.4 |
Expected return on plan assets |  |  | (73.2 | ) |  | (61.8 | ) |  | (60.3 | )
Amortization of unrecognized prior service credits |  |  | — |  |  | (0.6 | ) |  | (0.9 | )
Recognized net actuarial (gains) losses(1) |  |  | (3.3 | ) |  | 121.4 |  |  | 40.7 |
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Total net periodic pension benefit (income) expense |  | $ | (23.3 | ) | $ | 123.2 |  | $ | 46.8 |
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(1) Consists primarily of our reported actuarial (gains) losses, the difference between actual and expected returns on plan assets, and curtailments.
Foreign Pension Plans |
Employee Benefit Plans |
Schedule of actual asset allocation percentages of each class of the entity's plan assets along with targeted asset investment allocation percentages |
|  | Actual Allocations |  | Mid-point of Target Allocation Range |
--- | --- | --- | --- | --- | ---
|  | 2013 |  | 2012 |  | 2013 |
Global equity common trust funds |  |  | 43 | % |  | 38 | % |  | 43 | %
Fixed income common trust funds |  |  | 40 | % |  | 40 | % |  | 30 | %
Non-U.S. Government securities |  |  | 14 | % |  | 13 | % |  | 25 | %
Short-term investments(1) |  |  | 2 | % |  | 8 | % |  | 1 | %
Other(2) |  |  | 1 | % |  | 1 | % |  | 1 | %
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Total |  |  | 100 | % |  | 100 | % |  | 100 | %
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(1) Short-term investments are generally invested in actively managed common trust funds or interest-bearing accounts. (2) Assets included in this class comprised primarily insurance contracts.
Schedule of net periodic benefit (income) expense |
|  | Year ended December 31, |
--- | --- | --- | ---
|  | 2013 |  | 2012 |  | 2011 |
Service cost |  | $ | 2.7 |  | $ | 2.8 |  | $ | 2.8 |
Interest cost |  |  | 13.4 |  |  | 14.6 |  |  | 14.2 |
Expected return on plan assets |  |  | (17.6 | ) |  | (16.6 | ) |  | (16.2 | )
Recognized net actuarial losses(1) |  |  | 8.2 |  |  | 23.6 |  |  | 13.3 |
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Total net periodic pension benefit expense |  |  | 6.7 |  |  | 24.4 |  |  | 14.1 |
Less: Net periodic pension income (expense) of discontinued operations |  |  | 2.8 |  |  | (2.1 | ) |  | (11.5 | )
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Net periodic pension benefit expense of continuing operations |  | $ | 9.5 |  | $ | 22.3 |  | $ | 2.6 |
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(1) Consists primarily of our reported actuarial losses and the difference between actual and expected returns on plan assets.
Postretirement Plans |
Employee Benefit Plans |
Schedule of estimated future benefit payments and expected federal subsidies |
|  | Postretirement Payments, net of Subsidies |  | Postretirement Subsidies |
--- | --- | --- | --- | --- | ---
2014 |  | $ | 14.0 |  | $ | 1.4 |
2015 |  |  | 13.5 |  |  | 1.4 |
2016 |  |  | 12.9 |  |  | 1.3 |
2017 |  |  | 12.2 |  |  | 1.3 |
2018 |  |  | 11.6 |  |  | 1.3 |
Subsequent five years |  |  | 48.4 |  |  | 5.4 |
Schedule of funded status of the pension plans and amounts recognized in consolidated balance sheets |
|  | Postretirement Benefits |
--- | --- | --- | ---
|  | 2013 |  | 2012 |
Change in accumulated postretirement benefit obligation: |  |  |  |  |  |  |
Accumulated postretirement benefit obligation — beginning of year |  | $ | 148.7 |  | $ | 148.7 |
Service cost |  |  | 0.5 |  |  | 0.5 |
Interest cost |  |  | 4.8 |  |  | 6.1 |
Actuarial (gains) losses |  |  | (7.8 | ) |  | 7.2 |
Benefits paid |  |  | (14.7 | ) |  | (13.8 | )
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Accumulated postretirement benefit obligation — end of year |  | $ | 131.5 |  | $ | 148.7 |
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Funded status at year-end |  | $ | (131.5 | ) | $ | (148.7 | )
Amounts recognized in the consolidated balance sheets consist of: |  |  |  |  |  |  |
Accrued expenses |  | $ | (13.7 | ) | $ | (14.6 | )
Other long-term liabilities |  |  | (117.8 | ) |  | (134.1 | )
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Net amount recognized |  | $ | (131.5 | ) | $ | (148.7 | )
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Amount recognized in accumulated other comprehensive income (pre-tax) consists of — net prior service credits |  | $ | (0.3 | ) | $ | (1.7 | )
Schedule of net periodic benefit (income) expense |
|  | Year ended December 31, |
--- | --- | --- | ---
|  | 2013 |  | 2012 |  | 2011 |
Service cost |  | $ | 0.5 |  | $ | 0.5 |  | $ | 0.4 |
Interest cost |  |  | 4.8 |  |  | 6.1 |  |  | 7.0 |
Amortization of unrecognized prior service credits |  |  | (1.4 | ) |  | (1.4 | ) |  | (1.4 | )
Recognized net actuarial (gains) losses |  |  | (7.8 | ) |  | 7.3 |  |  | (3.9 | )
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Net periodic postretirement benefit (income) expense |  | $ | (3.9 | ) | $ | 12.5 |  | $ | 2.1 |
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​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Schedule of actuarial assumptions used in accounting for plans |
|  | Year ended December 31, |
--- | --- | --- | ---
|  | 2013 |  | 2012 |  | 2011 |
Assumed health care cost trend rates: |  |  |  |  |  |  |  |  |  |
Heath care cost trend rate for next year |  |  | 6.98 | % |  | 7.13 | % |  | 7.52 | %
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate) |  |  | 5.00 | % |  | 5.00 | % |  | 5.00 | %
Year that the rate reaches the ultimate trend rate |  |  | 2024 |  |  | 2019 |  |  | 2019 |
Discount rate used in determining net periodic postretirement benefit expense |  |  | 3.37 | % |  | 4.36 | % |  | 4.85 | %
Discount rate used in determining net year-end postretirement benefit obligation |  |  | 4.23 | % |  | 3.37 | % |  | 4.36 | %

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- Definition Tabular disclosure of benefits expected to be paid by other employee benefit plans and of the amount of prescription drug subsidy receipts expected in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter. + References No definition available. + Details
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- Definition Tabular disclosure of net funded status, amounts that are recognized in the balance sheet and accumulated other comprehensive loss before tax of pension plans and/or other employee benefit plans. + References No definition available. + Details
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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=21915506&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=21915506&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=21915506&loc=d3e1928-114920 + 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=21915506&loc=d3e1928-114920 + Details
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