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PENSION AND POSTRETIREMENT BENEFITS (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
May 29, 2016 | May 31, 2015 | May 25, 2014
Change in Plan Assets |  |  |
Fair value of plan assets at beginning of year | $ 3,539.0 |  |
Investment and administrative expenses | (2,209.4) | $ (1,545.3) | $ (1,778.9)
Fair value of plan assets at end of year | 2,959.4 | 3,539.0 |
Pension Benefits |  |  |
Change in Benefit Obligation |  |  |
Benefit obligation at beginning of year | 4,092.2 | 3,979.0 |
Service cost | 93.8 | 88.5 | 89.0
Interest cost | 159.8 | 161.3 | 151.1
Plan participants’ contributions | 0.0 | 0.0 |
Amendments | 2.0 | 0.7 |
Actuarial loss (gain) | (18.5) | 35.7 |
Special termination benefits | 25.6 | 6.9 |
Curtailments | (18.8) | 0.0 |
Benefits paid | (168.2) | (176.7) |
Currency | (1.0) | (3.2) |
Business divestitures | (263.9) |  |
Benefit obligation at end of year | 3,903.0 | 4,092.2 | 3,979.0
Change in Plan Assets |  |  |
Fair value of plan assets at beginning of year | 3,539.0 | 3,546.0 |
Actual return on plan assets | (146.2) | 178.6 |
Employer contributions | 11.9 | 13.5 |
Plan participants’ contributions | 0.0 | 0.0 |
Investment and administrative expenses | (22.0) | (18.8) |
Benefits paid | (168.2) | (176.7) |
Currency | (1.1) | (3.6) |
Business divestitures | (254.0) | 0.0 |
Fair value of plan assets at end of year | 2,959.4 | 3,539.0 | 3,546.0
Other Benefits |  |  |
Change in Benefit Obligation |  |  |
Benefit obligation at beginning of year | 235.4 | 283.5 |
Service cost | 0.4 | 0.6 | 0.7
Interest cost | 7.5 | 9.9 | 9.7
Plan participants’ contributions | 4.8 | 5.9 |
Amendments | 0.0 | (3.3) |
Actuarial loss (gain) | 0.6 | (35.9) |
Special termination benefits | 0.0 | 0.0 |
Curtailments | 0.0 | 0.0 |
Benefits paid | (21.9) | (24.3) |
Currency | (0.2) | (1.0) |
Business divestitures | (24.9) |  |
Benefit obligation at end of year | 201.7 | 235.4 | 283.5
Change in Plan Assets |  |  |
Fair value of plan assets at beginning of year | 0.1 | 0.3 |
Actual return on plan assets | 0.0 | (0.3) |
Employer contributions | 17.1 | 18.5 |
Plan participants’ contributions | 4.8 | 5.9 |
Investment and administrative expenses | 0.0 | 0.0 |
Benefits paid | (21.9) | (24.3) |
Currency | 0.0 | 0.0 |
Business divestitures | 0.0 | 0.0 |
Fair value of plan assets at end of year | $ 0.1 | $ 0.1 | $ 0.3

X
- Definition The difference between fair value of plan assets at the end of the period and the fair value at the beginning of the period, adjusted for contributions and payments of benefits during the period, and after adjusting for taxes and other expenses, as applicable. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Actual Return on Plan Assets (Component of Net Periodic Postretirement Benefit Cost) -URI http://asc.fasb.org/extlink&oid=6504192 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (b)(1) -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Actual Return on Plan Assets (Component of Net Periodic Pension Cost) -URI http://asc.fasb.org/extlink&oid=6504226 + Details
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- Definition Amount of gain (loss) related to change in benefit obligation resulting from changes in actuarial assumptions, for example, but not limited to, interest, mortality, employee turnover, salary, and temporary deviation from the substantive plan. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Gain or Loss -URI http://asc.fasb.org/extlink&oid=49168827 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a)(4) -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920 + Details
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- Definition 1) For defined benefit pension plans, the benefit obligation is the projected benefit obligation, which is the actuarial present value as of a date of all benefits attributed by the pension benefit formula to employee service rendered prior to that date. 2) For other postretirement defined benefit plans, the benefit obligation is the accumulated postretirement benefit obligation, which is the actuarial present value of benefits attributed to employee service rendered to a particular date. + 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 (a) -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Projected Benefit Obligation -URI http://asc.fasb.org/extlink&oid=6522206 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Accumulated Postretirement Benefit Obligation -URI http://asc.fasb.org/extlink&oid=6503904 + Details
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- Definition The amount of payments made for which participants are entitled under a pension plan, including pension benefits, death benefits, and benefits due on termination of employment. Also includes payments made under a postretirement benefit plan, including prescription drug benefits, health care benefits, life insurance benefits, and legal, educational and advisory services. This item represents a periodic decrease to the plan obligations and a decrease to plan assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 60 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6414203&loc=d3e39716-114964 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Benefits -URI http://asc.fasb.org/extlink&oid=49170737 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a)(6) -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Postretirement Benefits -URI http://asc.fasb.org/extlink&oid=6521376 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (b)(5) -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920 + Details
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- Definition The increase in the fair value of plan assets from contributions made by the employer. + 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 (b)(3) -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920 + Details
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- Definition The amount of contributions made by plan participants. This item represents a periodic increase to the plan obligation and an increase to 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 (b)(4) -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a)(3) -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920 + Details
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- Definition The amount of decrease that is related to an event that significantly reduces the expected years of future service of present employees or eliminates for a significant number of employees the accrual of defined benefits for some or all of their future services. + 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 (a)(10) -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Plan Curtailment -URI http://asc.fasb.org/extlink&oid=6520938 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 30 -Section 15 -Paragraph 6 -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=7577095&loc=d3e8001-114927 + Details
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- Definition The amount of decrease in the plan benefit obligation attributed to the sale, liquidation, spin-off or other divestiture of a corporate division or subsidiary. + 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 (a)(9) -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920 + Details
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- Definition The amount of decrease in the plan assets attributed to the sale, liquidation, spin-off or other divestiture of a corporate division or subsidiary. + 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 (b)(7) -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920 + Details
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- Definition Assets, usually stocks, bonds, and other investments, that have been segregated and restricted (usually in a trust) to provide benefits, at their fair value as of the measurement date. Plan assets include amounts contributed by the employer (and by employees for a contributory plan) and amounts earned from investing the contributions, less benefits paid. If a plan has liabilities other than for benefits, those non-benefit obligations may be considered as reductions of plan assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 30 -Section 35 -Paragraph 50 -URI http://asc.fasb.org/extlink&oid=49178875&loc=d3e12355-114930 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920 + Details
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- Definition Amount of gain (loss) from foreign currency exchange rate changes for benefit obligation for plans of a foreign operation whose functional currency is not the reporting currency. + 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 (a)(5) -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920 + Details
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- Definition The amount of increase or decrease in plan assets attributed to foreign currency changes. The effects of foreign currency exchange rate changes that are to be disclosed are those applicable to plans of a foreign operation whose functional currency is not the reporting currency. + 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 (b)(2) -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920 + Details
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- Definition The increase in a defined benefit pension plan's projected benefit obligation or a defined benefit postretirement plan's accumulated postretirement benefit obligation due to the passage of time. + 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)(2) -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920 + Details
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- Definition The amount of increase or decrease due to a change in the terms of an existing plan or the initiation of a new plan. A plan amendment may increase or decrease benefits, including those attributed to years of service already rendered. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Plan Amendment -URI http://asc.fasb.org/extlink&oid=49173939 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a)(7) -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920 + Details
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- Definition The actuarial present value of benefits attributed by the pension benefit formula to services rendered by employees during the period. The portion of the expected postretirement benefit obligation attributed to employee service during the period. The service cost component is a portion of the benefit obligation and is unaffected by the funded status of the plan. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Service Cost (Component of Net Periodic Pension Cost) -URI http://asc.fasb.org/extlink&oid=6525008 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h)(1) -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920 + Details
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- Definition The amount of increase related to special termination benefits offered to and accepted by employees in connection with their termination of employment that are only offered for a short period of time. A situation involving termination benefits may also involve a curtailment. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Termination Benefits -URI http://asc.fasb.org/extlink&oid=6526498 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a)(10) -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920 + Details
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- Definition The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.4) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 330 -SubTopic 10 -Section 30 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=51677171&loc=d3e3636-108311 + Details
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