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Pension and Postretirement Benefits (Tables) | 12 Months Ended
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Dec. 31, 2021
Retirement Benefits [Abstract] |
Schedule of Assumptions Related to Plans | The following are assumptions related to the U.S. defined benefit pension plans:
| Year Ended December 31,
| 2021 |  | 2020 |  | 2019
Weighted average assumptions used to determine Benefit Obligations: |  |  |  |  |
Discount rate | 3.00 | % |  | 2.62 | % |  | 3.41 | %
Rate of increase in compensation levels | 3.50 |  |  | 3.63 |  |  | 3.50 |
Weighted average assumptions used to determine net pension expense: |  |  |  |  |
Long-term rate of return on assets | 6.00 | % |  | 6.00 | % |  | 6.00 | %
Discount rate | 2.62 |  |  | 3.41 |  |  | 4.34 |
Rate of increase in compensation levels | 3.50 |  |  | 3.56 |  |  | 3.50 |
Weighted-average interest crediting rates | 3.79 | % |  | 3.79 | % |  | 3.79 | %
The following are assumptions related to the non-U.S. defined benefit pension plans:
| Year Ended December 31,
| 2021 |  | 2020 |  | 2019
Weighted average assumptions used to determine Benefit Obligations: |  |  |  |  |
Discount rate | 1.71 | % |  | 1.23 | % |  | 1.61 | %
Rate of increase in compensation levels | 3.18 |  |  | 3.11 |  |  | 3.12 |
Weighted average assumptions used to determine net pension expense: |  |  |  |  |
Long-term rate of return on assets | 2.37 | % |  | 2.37 | % |  | 3.37 | %
Discount rate | 1.23 |  |  | 1.61 |  |  | 2.42 |
Rate of increase in compensation levels | 3.11 |  |  | 3.12 |  |  | 3.28 |
Weighted-average interest crediting rates | 1.41 | % |  | 1.00 | % |  | 1.00 | %
The following are assumptions related to postretirement benefits:
| Year Ended December 31,
| 2021 |  | 2020 |  | 2019
Weighted average assumptions used to determine Benefit Obligation: |  |  |  |  |
Discount rate | 2.83 | % |  | 2.32 | % |  | 3.27 | %
Weighted average assumptions used to determine net expense: |  |  |  |  |
Discount rate | 2.32 | % |  | 3.27 | % |  | 4.20 | %
Components of Net Periodic Cost for Pension and Postretirement Benefits | Net pension expense for the U.S. defined benefit pension plans (including both qualified and non-qualified plans) was:
| Year Ended December 31,
| 2021 |  | 2020 |  | 2019
| (Amounts in thousands)
Service cost | $ | 25,162 |  |  | $ | 25,893 |  |  | $ | 23,245 |
Interest cost | 11,952 |  |  | 15,100 |  |  | 17,584 |
Expected return on plan assets | (25,377) |  |  | (25,794) |  |  | (25,645) |
Settlement (gain) loss | — |  |  | 128 |  |  | — |
Amortization of unrecognized prior service cost | 188 |  |  | 184 |  |  | 164 |
Amortization of unrecognized net loss | 7,725 |  |  | 6,977 |  |  | 3,675 |
U.S. net pension expense | $ | 19,650 |  |  | $ | 22,488 |  |  | $ | 19,023 |
Net pension expense for non-U.S. defined benefit pension plans was:
| Year Ended December 31,
| 2021 |  | 2020 |  | 2019
| (Amounts in thousands)
Service cost | $ | 7,336 |  |  | $ | 7,052 |  |  | $ | 5,728 |
Interest cost | 5,544 |  |  | 6,572 |  |  | 8,867 |
Expected return on plan assets | (6,204) |  |  | (5,018) |  |  | (7,535) |
Amortization of unrecognized net loss | 4,509 |  |  | 4,315 |  |  | 2,933 |
Amortization of unrecognized prior service cost | 300 |  |  | 262 |  |  | 265 |
Settlement loss and other | 640 |  |  | 708 |  |  | 859 |
Non-U.S. net pension expense | $ | 12,125 |  |  | $ | 13,891 |  |  | $ | 11,117 |
Net postretirement benefit cost for postretirement medical plans was:
| Year Ended December 31,
| 2021 |  | 2020 |  | 2019
| (Amounts in thousands)
Interest cost | $ | 399 |  |  | $ | 596 |  |  | $ | 754 |
Amortization of unrecognized prior service cost | 122 |  |  | 122 |  |  | 122 |
Amortization of unrecognized net gain | (21) |  |  | (132) |  |  | (215) |
Net postretirement benefit expense | $ | 500 |  |  | $ | 586 |  |  | $ | 661 |
Schedule of Funded Status | The following summarizes the net pension (liability) asset for U.S. plans:
| December 31,
| 2021 |  | 2020
| (Amounts in thousands)
Plan assets, at fair value | $ | 488,281 |  |  | $ | 477,680 |
Benefit Obligation | (471,825) |  |  | (487,418) |
Funded status | $ | 16,456 |  |  | $ | (9,738) |
The following summarizes the net pension liability for non-U.S. plans:
| December 31,
| 2021 |  | 2020
| (Amounts in thousands)
Plan assets, at fair value | $ | 275,941 |  |  | $ | 287,308 |
Benefit Obligation | (420,809) |  |  | (469,998) |
Funded status | $ | (144,868) |  |  | $ | (182,690) |
The following summarizes the accrued postretirement benefits liability for the postretirement medical plans:
| December 31,
| 2021 |  | 2020
| (Amounts in thousands)
Postretirement Benefit Obligation | $ | 17,021 |  |  | $ | 18,648 |
Funded status | $ | (17,021) |  |  | $ | (18,648) |
Schedule of Amounts Recognized in Balance Sheet | The following summarizes amounts recognized in the balance sheet for U.S. plans:
| December 31,
| 2021 |  | 2020
| (Amounts in thousands)
Noncurrent assets | $ | 22,398 |  |  | $ | — |
Current liabilities | (170) |  |  | (233) |
Noncurrent liabilities | (5,772) |  |  | (9,505) |
Funded status | $ | 16,456 |  |  | $ | (9,738) |
The following summarizes amounts recognized in the balance sheet for non-U.S. plans:
| December 31,
| 2021 |  | 2020
| (Amounts in thousands)
Noncurrent assets | $ | 22,655 |  |  | $ | 18,910 |
Current liabilities | (7,205) |  |  | (8,121) |
Noncurrent liabilities | (160,318) |  |  | (193,479) |
Funded status | $ | (144,868) |  |  | $ | (182,690) |
The following summarizes amounts recognized in the balance sheet for postretirement Benefit Obligation:
| December 31,
| 2021 |  | 2020
| (Amounts in thousands)
Current liabilities | $ | (2,239) |  |  | $ | (2,342) |
Noncurrent liabilities | (14,782) |  |  | (16,306) |
Funded status | $ | (17,021) |  |  | $ | (18,648) |
Schedule of Benefit Obligations and Accumulated Benefit Obligations | The following is a summary of the changes in the U.S. defined benefit plans’ pension obligations:
| December 31,
| 2021 |  | 2020
| (Amounts in thousands)
Balance — January 1 | $ | 487,418 |  |  | $ | 471,462 |
Service cost | 25,162 |  |  | 25,893 |
Interest cost | 11,952 |  |  | 15,100 |
Plan amendments and settlements | — |  |  | (953) |
Actuarial (gain) loss (1) | (11,208) |  |  | 29,166 |
Benefits paid | (41,499) |  |  | (53,250) |
Balance — December 31 | $ | 471,825 |  |  | $ | 487,418 |
Accumulated benefit obligations at December 31 | $ | 471,024 |  |  | $ | 486,501 |
_______________________________________ (1)The actuarial gain in 2021 and loss in 2020 primarily reflect the impact of changes in the discount rate. The following is a reconciliation of the non-U.S. plans’ defined benefit pension obligations:
| December 31,
| 2021 |  | 2020
| (Amounts in thousands)
Balance — January 1 | $ | 469,998 |  |  | $ | 425,617 |
Service cost | 7,336 |  |  | 7,052 |
Interest cost | 5,544 |  |  | 6,572 |
Employee contributions | 74 |  |  | 80 |
Settlements and other | (3,140) |  |  | (2,701) |
Actuarial (gains) losses (1) | (24,493) |  |  | 23,781 |
Net benefits and expenses paid | (17,316) |  |  | (15,700) |
Currency translation impact(2) | (17,194) |  |  | 25,297 |
Balance — December 31 | $ | 420,809 |  |  | $ | 469,998 |
Accumulated benefit obligations at December 31 | $ | 399,757 |  |  | $ | 446,097 |
_______________________________________ (1)Actuarial gains and losses primarily reflects the impact of changes in the discount rates for all plans. (2)In 2021, the currency translation gain reflects the strengthening of the U.S. dollar against the Euro and the British pound, while in 2020 the currency translation loss reflects the weakening of the U.S. dollar against the Euro and the British pound. The following is a reconciliation of the postretirement Benefit Obligation:
| December 31,
| 2021 |  | 2020
| (Amounts in thousands)
Balance — January 1 | $ | 18,648 |  |  | $ | 18,862 |
Interest cost | 399 |  |  | 596 |
Employee contributions | 874 |  |  | 916 |
Medicare subsidies receivable | 67 |  |  | 7 |
Actuarial losses | 1,225 |  |  | 2,434 |
Net benefits and expenses paid | (4,192) |  |  | (4,167) |
Balance — December 31 | $ | 17,021 |  |  | $ | 18,648 |
Schedule of Expected Cash Activity | The following table summarizes the expected cash benefit payments for the U.S. defined benefit pension plans in the future (amounts in millions):
2022 | $ | 40.3 |
2023 | 40.7 |
2024 | 39.4 |
2025 | 39.9 |
2026 | 41.3 |
2027-2031 | 192.2 |
The following table summarizes the expected cash benefit payments for the non-U.S. defined benefit plans in the future (amounts in millions):
2022 | $ | 16.1 |
2023 | 16.3 |
2024 | 17.7 |
2025 | 17.5 |
2026 | 18.2 |
2027-2031 | 96.8 |
The following presents expected benefit payments for future periods (amounts in millions):
| Expected Payments |  |
2022 | $ | 2.3 |  |  |
2023 | 2.1 |  |  |
2024 | 1.9 |  |  |
2025 | 1.7 |  |  |
2026 | 1.5 |  |  |
2027-2031 | 5.8 |  |  |
Schedule of Accumulated Other Comprehensive Income (Loss) | The following table shows the change in accumulated other comprehensive loss attributable to the components of the net cost and the change in Benefit Obligations for U.S. plans, net of tax:
| December 31,
| 2021 |  | 2020
| (Amounts in thousands)
Balance — January 1 | $ | (49,321) |  |  | $ | (49,510) |
Amortization of net loss | 5,907 |  |  | 5,336 |
Amortization of prior service cost | 144 |  |  | 140 |
Net gain (loss) arising during the year | 13,256 |  |  | (5,328) |
Settlement gain | — |  |  | 98 |
Prior service cost arising during the year | — |  |  | (57) |
Balance — December 31 | $ | (30,014) |  |  | $ | (49,321) |
Amounts recorded in accumulated other comprehensive loss consist of:
| December 31,
| 2021 |  | 2020
| (Amounts in thousands)
Unrecognized net loss | $ | (29,344) |  |  | $ | (48,460) |
Unrecognized prior service cost | (670) |  |  | (861) |
Accumulated other comprehensive loss, net of tax | $ | (30,014) |  |  | $ | (49,321) |
The following table shows the change in accumulated other comprehensive loss attributable to the components of the net cost and the change in Benefit Obligations for non-U.S. plans, net of tax:
| December 31,
| 2021 |  | 2020
| (Amounts in thousands)
Balance — January 1 | $ | (97,246) |  |  | $ | (89,337) |
Amortization of net loss | 4,207 |  |  | 4,410 |
Net losses arising during the year | 17,995 |  |  | (7,432) |
Settlement losses | 616 |  |  | 681 |
Prior service cost arising during the year | — |  |  | (467) |
Currency translation impact and other | 3,847 |  |  | (5,101) |
Balance — December 31 | $ | (70,581) |  |  | $ | (97,246) |
Amounts recorded in accumulated other comprehensive loss consist of:
| December 31,
| 2021 |  | 2020
| (Amounts in thousands)
Unrecognized net loss | $ | (67,192) |  |  | $ | (93,417) |
Unrecognized prior service cost | (3,389) |  |  | (3,829) |
Accumulated other comprehensive loss, net of tax | $ | (70,581) |  |  | $ | (97,246) |
The following table shows the change in accumulated other comprehensive loss attributable to the components of the net cost and the change in Benefit Obligations for postretirement benefits, net of tax:
| 2021 |  | 2020 |  |
| (Amounts in thousands) |  |
Balance — January 1 | $ | (1,213) |  |  | $ | 656 |  |  |
Amortization of net gain | (16) |  |  | (101) |  |  |
Amortization of prior service cost | 94 |  |  | 94 |  |  |
Net losses arising during the year | (937) |  |  | (1,862) |  |  |
Balance — December 31 | $ | (2,072) |  |  | $ | (1,213) |  |  |
Amounts recorded in accumulated other comprehensive loss consist of:
| December 31,
| 2021 |  | 2020
| (Amounts in thousands)
Unrecognized net (loss) | $ | (1,420) |  |  | $ | (470) |
Unrecognized prior service cost | (652) |  |  | (743) |
Accumulated other comprehensive income, net of tax | $ | (2,072) |  |  | $ | (1,213) |
Reconciliation of Plan Assets | The following is a reconciliation of the U.S. defined benefit pension plans’ assets:
| December 31,
| 2021 |  | 2020
| (Amounts in thousands)
Balance — January 1 | $ | 477,680 |  |  | $ | 482,553 |
Return on plan assets | 31,501 |  |  | 47,992 |
Company contributions | 20,599 |  |  | 1,412 |
Benefits paid | (41,499) |  |  | (53,250) |
Settlements | — |  |  | (1,027) |
Balance — December 31 | $ | 488,281 |  |  | $ | 477,680 |
The following is a reconciliation of the non-U.S. plans’ defined benefit pension assets:
| December 31,
| 2021 |  | 2020
| (Amounts in thousands)
Balance — January 1 | $ | 287,308 |  |  | $ | 262,559 |
Return on plan assets | 1,631 |  |  | 21,897 |
Employee contributions | 74 |  |  | 80 |
Company contributions | 11,964 |  |  | 11,279 |
Settlements | (3,096) |  |  | (2,939) |
Currency translation impact and other | (4,624) |  |  | 10,132 |
Net benefits and expenses paid | (17,316) |  |  | (15,700) |
Balance — December 31 | $ | 275,941 |  |  | $ | 287,308 |
Allocation of Plan Assets | The asset allocations for the qualified plan at the end of 2021 and 2020 by asset category, are as follows:
| Target Allocation at December 31, |  | Percentage of Actual Plan Assets at December 31,
Asset category | 2021 |  | 2020 |  | 2021 |  | 2020
Cash and cash equivalents | 1 | % |  | — | % |  | 1 | % |  | 1 | %
Cash and cash equivalents | 1 | % |  | — | % |  | 1 | % |  | 1 | %
Global Equity | 27 | % |  | 31 | % |  | 26 | % |  | 30 | %
Global Real Assets | 15 | % |  | 12 | % |  | 16 | % |  | 13 | %
Equity securities | 42 | % |  | 43 | % |  | 42 | % |  | 43 | %
Diversified Credit | 15 | % |  | 12 | % |  | 15 | % |  | 14 | %
Liability-Driven Investment | 42 | % |  | 45 | % |  | 42 | % |  | 42 | %
Fixed income | 57 | % |  | 57 | % |  | 57 | % |  | 56 | %
The plan’s financial instruments, shown below, are presented at fair value. See Note 1 for further discussion on how the hierarchical levels of the fair values of the Plan’s investments are determined. The fair values of our U.S. defined benefit plan assets were:
| At December 31, 2021 |  | At December 31, 2020
|  |  | Hierarchical Levels |  |  |  | Hierarchical Levels
| Total |  | I |  | II |  | III |  | Total |  | I |  | II |  | III
| (Amounts in thousands) |  | (Amounts in thousands)
Cash and cash equivalents | $ | 6,192 |  |  | $ | 6,192 |  |  | $ | — |  |  | $ | — |  |  | $ | 5,986 |  |  | $ | 5,986 |  |  | $ | — |  |  | $ | — |
Commingled Funds: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Global Equity(a) | 128,269 |  |  | — |  |  | 128,269 |  |  | — |  |  | 142,401 |  |  | — |  |  | 142,401 |  |  | — |
Global Real Assets(b) | 79,089 |  |  | — |  |  | 79,089 |  |  | — |  |  | 61,604 |  |  | — |  |  | 61,604 |  |  | — |
Fixed income securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Diversified Credit(c) | 71,100 |  |  | — |  |  | 71,100 |  |  | — |  |  | 66,995 |  |  | — |  |  | 66,995 |  |  | — |
Liability-Driven Investment(d) | 203,631 |  |  | — |  |  | 203,631 |  |  | — |  |  | 200,694 |  |  | — |  |  | 200,694 |  |  | — |
| $ | 488,281 |  |  | $ | 6,192 |  |  | $ | 482,089 |  |  | $ | — |  |  | $ | 477,680 |  |  | $ | 5,986 |  |  | $ | 471,694 |  |  | $ | — |
_______________________________________ (a)Global Equity fund seeks to closely track the performance of the MSCI All Country World Index. (b)Global Real Asset funds seek to provide exposure to the listed global real estate investment trusts and infrastructure markets. (c)Diversified Credit funds seek to provide exposure to the high yield, emerging markets, bank loans and securitized credit markets. (d)Liability-Driven Investment ("LDI") funds seek to invest in high quality fixed income securities that collectively closely match those found in discount curves used to value the plan's liabilities. The asset allocations for the non-U.S. defined benefit pension plans at the end of 2021 and 2020 are as follows:
|  | Target Allocation at December 31, |  | Percentage of Actual Plan Assets at December 31,
Asset category |  | 2021 |  | 2020 |  | 2021 |  | 2020
Cash and cash equivalents |  | — | % |  | 1 | % |  | — | % |  | 1 | %
Cash and cash equivalents |  | — | % |  | 1 | % |  | — | % |  | 1 | %
North American Companies |  | 1 | % |  | 1 | % |  | 1 | % |  | 1 | %
Global Equity |  | 1 | % |  | 1 | % |  | 1 | % |  | 1 | %
Equity securities |  | 2 | % |  | 2 | % |  | 2 | % |  | 2 | %
U.K. Government Gilt Index |  | 42 | % |  | 39 | % |  | 42 | % |  | 39 | %
Liability-Driven Investment |  | 9 | % |  | 12 | % |  | 9 | % |  | 12 | %
Fixed income |  | 51 | % |  | 51 | % |  | 51 | % |  | 51 | %
Multi-asset |  | 20 | % |  | 20 | % |  | 20 | % |  | 20 | %
Buy-in Contracts |  | 20 | % |  | 20 | % |  | 20 | % |  | 20 | %
Other |  | 7 | % |  | 6 | % |  | 7 | % |  | 6 | %
Other types |  | 47 | % |  | 46 | % |  | 47 | % |  | 46 | %
The fair values of the non-U.S. assets were:
| At December 31, 2021 |  | At December 31, 2020
|  |  | Hierarchical Levels |  |  |  | Hierarchical Levels
| Total |  | I |  | II |  | III |  | Total |  | I |  | II |  | III
| (Amounts in thousands) |  | (Amounts in thousands)
Cash | $ | 2,264 |  |  | $ | 2,264 |  |  | $ | — |  |  | — |  |  | $ | 2,304 |  |  | $ | 2,304 |  |  | $ | — |  |  | $ | — |
Commingled Funds: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
North American Companies(a) | 2,609 |  |  | — |  |  | 2,609 |  |  | — |  |  | 2,555 |  |  | — |  |  | 2,555 |  |  | — |
Global Equity(b) | 2,516 |  |  | — |  |  | 2,516 |  |  | — |  |  | 2,451 |  |  | — |  |  | 2,451 |  |  | — |
Fixed income securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.K. Government Gilt Index(c) | 115,450 |  |  | — |  |  | 115,450 |  |  | — |  |  | 112,298 |  |  | — |  |  | 112,298 |  |  | — |
Liability-Driven Investment(d) | 25,387 |  |  | — |  |  | 25,387 |  |  | — |  |  | 34,543 |  |  | — |  |  | 34,543 |  |  | — |
Other Types of Investments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Multi-asset(e) | 54,824 |  |  | — |  |  | 54,824 |  |  | — |  |  | 57,205 |  |  | — |  |  | 57,205 |  |  | — |
Buy-in Contracts(f) | 54,896 |  |  | — |  |  | — |  |  | 54,896 |  |  | 59,249 |  |  | — |  |  | — |  |  | 59,249 |
Other(g) | 17,995 |  |  | — |  |  | — |  |  | 17,995 |  |  | 16,703 |  |  | — |  |  | — |  |  | 16,703 |
| $ | 275,941 |  |  | $ | 2,264 |  |  | $ | 200,786 |  |  | $ | 72,891 |  |  | $ | 287,308 |  |  | $ | 2,304 |  |  | $ | 209,052 |  |  | $ | 75,952 |
_______________________________________ (a)North American Companies represents U.S. and Canadian large cap equity funds, which are managed to track their respective benchmarks (FTSE All-World USA Index and FTSE All-World Canada Index). (b)Global Equity represents actively managed global equity funds, taking a top-down strategic view on the different regions by analyzing companies based on fundamentals, market-driven, thematic and quantitative factors to generate alpha. (c)U.K. Government Gilt Index represents U.K. government issued fixed income investments which are passively managed to track their respective benchmarks. (d)LDI seeks to invest in fixed income securities that collectively closely match those found in discount curves used to value the plan's liabilities. (e)Multi-asset seeks an attractive risk-adjusted return by investing in a diversified portfolio of strategies, including equities and fixed income. (f)The Buy-in Contracts ("Contract" or "Contracts") represent assets held by plans, whereby the cost of providing benefits to plan participants is funded by the Contract. The Contracts are held by the plans for the benefit of plan participants in the Netherlands and U.K. The fair value of these assets are based on the current present value of accrue d benefits and will fluctuate based on changes in the obligations associated with covered plan members as well as the assumptions used in the present value calculation. The fair value of asset held in the Netherlands Contract as of January 1, 2021 was $27.4 million, with contributions and currency adjustments resulting in a fair value of $24.3 million at December 31, 2021. Similarly, the fair value of asset held in the U.K. plan Contract as of January 1, 2021 was $31.8 million, with contributions and currency adjustments resulting in a fair value of $30.6 million at December 31, 2021. (g)Includes assets held by plans outside the United Kingdom, the Netherlands and Canada. Details have not been provided due to immateriality.
Schedule of Benefit Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets | The following summarizes key pension plan information regarding U.S. and non-U.S. plans whose accumulated benefit obligations exceed the fair value of their respective plan assets.
| December 31,
| 2021 |  | 2020
| (Amounts in thousands)
Benefit Obligation | $ | 230,688 |  |  | $ | 735,912 |
Accumulated benefit obligation | 215,535 |  |  | 716,534 |
Fair value of plan assets | 59,232 |  |  | 526,502 |

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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(5) -URI http://asc.fasb.org/extlink&oid=123447040&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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the net gain (loss) and net prior service cost or credit recognized in other comprehensive income (loss) for the period for pension plans and/or other employee benefit plans, and reclassification adjustments of other comprehensive income (loss) for the period, as those amounts, including amortization of the net transition asset or obligation, are recognized as components of net periodic benefit cost. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (i) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of assumption used to determine benefit obligation and net periodic benefit cost of defined benefit plan. Includes, but is not limited to, discount rate, rate of compensation increase, expected long-term rate of return on plan assets and interest crediting rate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (k) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of benefit obligation and plan assets for defined benefit pension plan with projected benefit obligation in excess of plan assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e2417-114920 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 55 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=123450688&loc=d3e4179-114921 + Details
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- Definition Tabular disclosure of the reconciliation of beginning and ending balances of the fair value of plan assets of pension plans and/or other employee benefit plans showing separately, if applicable, the effects during the period attributable to each of the following: actual return on plan assets, foreign currency exchange rate changes, contributions by the employer, contributions by plan participants, benefits paid, business combinations, divestitures, and settlements. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123447040&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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
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- 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
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