XML 102 R41.htm IDEA: XBRL DOCUMENT v2.4.0.8

Pension Benefit Plans and Other Postretirement Benefits (Tables)

12 Months Ended

Dec. 31, 2013

Pension Benefit Plans

Defined Benefit Plans and Other Postretirement Benefit Plans

Changes in the benefit obligations

		U.S.						Non-U.S.
		2013			2012			2013			2012
Obligations at beginning of year		$	2,647		$	2,547		$	1,911		$	1,553
Change in benefit obligations:
Service cost			27			27			33			26
Interest cost			106			114			72			77
Actuarial (gain) loss, including the effect of change in discount rates			(234	)		170			(1	)		293
Curtailment and plan amendment									(52	)
Special termination			8
Participant contributions									7			7
Benefit payments			(279	)		(220	)		(101	)		(101	)
Other						9			(4	)
Foreign currency translation									1			56
​	​	​	​	​	​	​	​	​	​	​	​	​	​
Net change in benefit obligations			(372	)		100			(45	)		358
​	​	​	​	​	​	​	​	​	​	​	​	​	​
Obligations at end of year		$	2,275		$	2,647		$	1,866		$	1,911
​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​	​	​	​

Changes in the fair value of the pension plans' assets

		U.S.						Non-U.S.
		2013			2012			2013			2012
Fair value at beginning of year		$	2,175		$	2,011		$	1,527		$	1,325
Change in fair value:
Actual gain on plan assets			365			275			61			118
Benefit payments			(279	)		(220	)		(101	)		(101	)
Employer contributions			12			109			92			110
Participant contributions									7			7
Foreign currency translation									(5	)		43
Other									(3	)		25
​	​	​	​	​	​	​	​	​	​	​	​	​	​
Net change in fair value of assets			98			164			51			202
​	​	​	​	​	​	​	​	​	​	​	​	​	​
Fair value at end of year		$	2,273		$	2,175		$	1,578		$	1,527
​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​	​	​	​

Funded status

		U.S.						Non-U.S.
		2013			2012			2013			2012
Plan assets at fair value		$	2,273		$	2,175		$	1,578		$	1,527
Projected benefit obligations			2,275			2,647			1,866			1,911
​	​	​	​	​	​	​	​	​	​	​	​	​	​
Plan assets less than projected benefit obligations			(2	)		(472	)		(288	)		(384	)
Items not yet recognized in pension expense:
Actuarial loss			935			1,461			488			534
Prior service cost (credit)			2			2			(25	)		(9	)
​	​	​	​	​	​	​	​	​	​	​	​	​	​
			937			1,463			463			525
​	​	​	​	​	​	​	​	​	​	​	​	​	​
Net amount recognized		$	935		$	991		$	175		$	141
​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​	​	​	​

Net amount recognized included in the Consolidated Balance Sheets

		U.S.						Non-U.S.
		2013			2012			2013			2012
Pension assets		$	46		$	—		$	22		$	—
Current pension liability, included with Other accrued liabilities			(2	)		(3	)		(6	)		(7	)
Pension benefits			(46	)		(469	)		(304	)		(377	)
Accumulated other comprehensive loss			937			1,463			463			525
​	​	​	​	​	​	​	​	​	​	​	​	​	​
Net amount recognized		$	935		$	991		$	175		$	141
​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​	​	​	​

Changes in plan assets and/or benefit obligations recognized in accumulated other comprehensive income

		U.S.						Non-U.S.
		2013			2012			2013			2012
Current year actuarial (gain) loss		$	(416	)	$	79		$	28		$	239
Amortization of actuarial loss			(110	)		(96	)		(28	)		(22	)
Amortization of prior service credit									1
Curtailment and plan amendment									(52	)
Settlement									(6	)		(11	)
​	​	​	​	​	​	​	​	​	​	​	​	​	​
			(526	)		(17	)		(57	)		206
Translation									(5	)		17
​	​	​	​	​	​	​	​	​	​	​	​	​	​
		$	(526	)	$	(17	)	$	(62	)	$	223
​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​	​	​	​

Components of net periodic pension cost (income) and net periodic postretirement (benefit) cost

		U.S.									Non-U.S.
		2013			2012			2011			2013			2012			2011
Service cost		$	27		$	27		$	25		$	33		$	26		$	24
Interest cost			106			114			125			72			77			83
Expected asset return			(183	)		(183	)		(186	)		(91	)		(87	)		(86	)
Amortization:
Actuarial loss			110			96			83			28			22			24
Prior service credit												(1	)					(1	)
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Net amortization			110			96			83			27			22			23
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Net expense		$	60		$	54		$	47		$	41		$	38		$	44
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​

Amounts amortized from accumulated other comprehensive income during 2014

		U.S.			Non-U.S.
Amortization:
Actuarial loss		$	74		$	22
Prior service cost						(3	)
​	​	​	​	​	​	​	​
Net amortization		$	74		$	19
​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​

Information for plans with projected and accumulated benefit obligations in excess of the fair value of plan assets

		Projected Benefit Obligation Exceeds the Fair Value of Plan Assets												Accumulated Benefit Obligation Exceeds the Fair Value of Plan Assets
		U.S.						Non-U.S.						U.S.						Non-U.S.
		2013			2012			2013			2012			2013			2012			2013			2012
Projected benefit obligations		$	674		$	2,647		$	1,588		$	1,911		$	674		$	2,647		$	1,588		$	1,172
Accumulated benefit obligation			646			2,569			1,537			1,729			646			2,569			1,537			1,090
Fair value of plan assets			626			2,175			1,278			1,527			626			2,175			1,278			858

Weighted average assumptions used to determine benefit obligations and net periodic pension costs for pension plans, and accumulated postretirement benefit obligation and net postretirement benefit cost for postretirement plans

The weighted average assumptions used to determine benefit obligations are as follows:

		U.S.						Non-U.S.
		2013			2012			2013			2012
Discount rate			4.81	%		4.11	%		4.14	%		3.89	%
Rate of compensation increase			2.97	%		2.97	%		3.31	%		3.08	%

        The weighted average assumptions used to determine net periodic pension costs are as follows:

		U.S.									Non-U.S.
		2013			2012			2011			2013			2012			2011
Discount rate			4.11	%		4.59	%		5.24	%		3.89	%		4.75	%		5.28	%
Rate of compensation increase			2.97	%		3.14	%		4.50	%		3.08	%		3.23	%		3.49	%
Expected long-term rate of return on assets			8.00	%		8.00	%		8.00	%		6.34	%		6.24	%		6.44	%

Fair values of defined benefit pension plan assets and target allocations

		2013									2012
																				Target Allocation
		Level 1			Level 2			Level 3			Level 1			Level 2			Level 3
Cash and cash equivalents		$	39		$	6		$	—		$	36		$	20		$	—
Equity securities			387			210						367			173						45 - 55	%
Debt securities			752			116			2			714			113			3			40 - 50	%
Real estate									6									15			0 - 10	%
Other			13			47						18			68						0 - 10	%
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Total assets at fair value		$	1,191		$	379		$	8		$	1,135		$	374		$	18
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​

Reconciliation of pension plan assets recorded at fair value using significant unobservable inputs (Level 3)

		2013			2012
Beginning balance		$	18		$	16
Net increase (decrease)			(10	)		2
​	​	​	​	​	​	​	​
Ending balance		$	8		$	18
​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​

Estimated future benefit payments, reflecting expected future service, as appropriate, expected to be paid

Year(s)		U.S.			Non-U.S.
2014		$	181		$	82
2015			172			85
2016			174			86
2017			167			87
2018			164			90
2019 - 2023			794			487

Postretirement Benefits Other Than Pensions

Defined Benefit Plans and Other Postretirement Benefit Plans

Changes in the benefit obligations

		U.S.						Non-U.S.
		2013			2012			2013			2012
Obligations at beginning of year		$	181		$	194		$	102		$	95
Change in benefit obligations:
Service cost			1			1			1			1
Interest cost			5			8			4			4
Actuarial (gain) loss, including the effect of changing discount rates			1			(6	)		(7	)		3
Benefit payments			(15	)		(16	)		(4	)		(3	)
Curtailment			(62	)
Foreign currency translation									(6	)		2
​	​	​	​	​	​	​	​	​	​	​	​	​	​
Net change in benefit obligations			(70	)		(13	)		(12	)		7
​	​	​	​	​	​	​	​	​	​	​	​	​	​
Obligations at end of year		$	111		$	181		$	90		$	102
​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​	​	​	​

Funded status

		U.S.						Non-U.S.
		2013			2012			2013			2012
Postretirement benefit obligations		$	(111	)	$	(181	)	$	(90	)	$	(102	)
Items not yet recognized in net postretirement benefit cost:
Actuarial loss			30			36			(2	)		5
Prior service credit			(54	)		(8	)
​	​	​	​	​	​	​	​	​	​	​	​	​	​
			(24	)		28			(2	)		5
​	​	​	​	​	​	​	​	​	​	​	​	​	​
Net amount recognized		$	(135	)	$	(153	)	$	(92	)	$	(97	)
​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​	​	​	​

Net amount recognized included in the Consolidated Balance Sheets

		U.S.						Non-U.S.
		2013			2012			2013			2012
Current nonpension postretirement benefit, included with Other accrued liabilities		$	(10	)	$	(15	)	$	(4	)	$	(4	)
Nonpension postretirement benefits			(101	)		(166	)		(86	)		(98	)
Accumulated other comprehensive loss			(24	)		28			(2	)		5
​	​	​	​	​	​	​	​	​	​	​	​	​	​
Net amount recognized		$	(135	)	$	(153	)	$	(92	)	$	(97	)
​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​	​	​	​

Changes in plan assets and/or benefit obligations recognized in accumulated other comprehensive income

		U.S.						Non-U.S.
		2013			2012			2013			2012
Current year actuarial (gain) loss		$	1		$	(6	)	$	(7	)	$	3
Curtailment			(57	)
Amortization of actuarial loss			(3	)		(5	)
Amortization of prior service credit			7			3
Other adjustments						(2	)
​	​	​	​	​	​	​	​	​	​	​	​	​	​
		$	(52	)	$	(10	)	$	(7	)	$	3
​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​	​	​	​

Components of net periodic pension cost (income) and net periodic postretirement (benefit) cost

		U.S.									Non-U.S.
		2013			2012			2011			2013			2012			2011
Service cost		$	1		$	1		$	1		$	1		$	1		$	1
Interest cost			5			8			10			4			4			4
Curtailment gain			(5	)
Amortization:
Actuarial loss			3			5			5
Prior service credit			(7	)		(3	)		(3	)
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Net amortization			(4	)		2			2			—			—			—
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Net postretirement benefit (income) cost		$	(3	)	$	11		$	13		$	5		$	5		$	5
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​

Amounts amortized from accumulated other comprehensive income during 2014

		U.S.			Non-U.S.
Amortization:
Actuarial loss		$	2		$	—
Prior service credit			(8	)
​	​	​	​	​	​	​	​
Net amortization		$	(6	)	$	—
​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​

Weighted average assumptions used to determine benefit obligations and net periodic pension costs for pension plans, and accumulated postretirement benefit obligation and net postretirement benefit cost for postretirement plans

		U.S.									Non-U.S.
		2013			2012			2011			2013			2012			2011
Accumulated post retirement benefit obligation			4.63	%		4.04	%		4.47	%		4.47	%		3.89	%		4.13	%
Net postretirement benefit cost			4.04	%		4.47	%		5.09	%		3.89	%		4.13	%		5.02	%

Weighted average assumed health care cost trend rates

		U.S.						Non-U.S.
		2013			2012			2013			2012
Health care cost trend rate assumed for next year			7.00	%		8.00	%		5.00	%		6.00	%
Rate to which the cost trend rate is assumed to decline (ultimate trend rate)			5.00	%		5.00	%		5.00	%		5.00	%
Year that the rate reaches the ultimate trend rate			2024			2019			2014			2014

Effects of one-percentage-point change in assumed health care cost trend rates on amount reported for the postretirement benefit plans

		U.S.						Non-U.S.
		1-Percentage-Point						1-Percentage-Point
		Increase			Decrease			Increase			Decrease
Effect on total of service and interest cost		$	—		$	—		$	1		$	(1	)
Effect on accumulated postretirement benefit obligations			4			(4	)		15			(12	)

Estimated future benefit payments, reflecting expected future service, as appropriate, expected to be paid

Year(s)		U.S.			Non-U.S.
2014		$	10		$	4
2015			10			4
2016			10			4
2017			9			5
2018			9			5
2019 - 2023			39			25

X

- Details

Name:	us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansTableTextBlockLineItems
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- 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=28361610&loc=d3e2417-114920

+ Details

Name:	us-gaap_ScheduleOfAccumulatedBenefitObligationsInExcessOfFairValueOfPlanAssetsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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=28361610&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfAllocationOfPlanAssetsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the amounts related to pension plans and/or other employee benefit plans in accumulated other comprehensive income (loss) expected to be recognized as components of net periodic benefit cost over the next fiscal year, including the net gain (loss), net prior service cost or credit, and net transition asset or obligation.

+ 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 (s)

-URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfAmountsInAccumulatedOtherComprehensiveIncomeLossToBeRecognizedOverNextFiscalYearTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfAmountsRecognizedInBalanceSheetTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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=28361610&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfAssumptionsUsedTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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://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=28361610&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfChangesInFairValueOfPlanAssetsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the change in the benefit obligation of pension plans and/or other employee benefit plans from the beginning to the end of the period, showing separately, if applicable, the effects of the following: service cost, interest cost, contributions by plan participants, actuarial gains and losses, foreign currency exchange rate changes, benefits paid, plan amendments, business combinations, divestitures, curtailments, settlements, and special and contractual termination benefits.

+ 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=28361610&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfChangesInProjectedBenefitObligationsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the effect of a one-percentage-point increase and the effect of a one-percentage-point decrease in the assumed health care cost trend rates on the aggregate of the service and interest cost components of net periodic postretirement health care benefit costs and the accumulated postretirement benefit obligation for health care benefits.

+ 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 (m)

-URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfEffectOfOnePercentagePointChangeInAssumedHealthCareCostTrendRatesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the effect of fair value measurements using significant unobservable inputs (Level 3) on changes in plan assets of pension plans and/or other employee benefit plans for the period.

+ 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)(4)

-URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfEffectOfSignificantUnobservableInputsChangesInPlanAssetsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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=28361610&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfExpectedBenefitPaymentsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the assumed health care cost trend rates for the next year used to measure the expected cost of benefits covered by the plans, including the ultimate trend rate(s) and when that rate is expected to be achieved.

+ 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 (l)

-URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfHealthCareCostTrendRatesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

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=28361610&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfNetBenefitCostsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of net funded status of pension plans and/or other employee benefit plans.

+ 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 (c)

-URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfNetFundedStatusTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the amounts related to pension plans and/or other employee benefit plans in accumulated other comprehensive income or loss that have not yet been recognized as components of net periodic benefit cost, such as the net gain (loss), net prior service cost or credit, and net transition asset or obligation.

+ 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 (j)

-URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfNetPeriodicBenefitCostNotYetRecognizedTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration