XML 44 R67.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Pensions Benefit Plans and Other Postretirement Benefits (Details 5) (USD $) In Millions, unless otherwise specified | 12 Months Ended |  |
--- | --- | --- | ---
Dec. 31, 2014 | Dec. 31, 2013 | Dec. 31, 2012
U.S Pension Plans |  |  |
Defined Benefit Plan Disclosure |  |  |
Plan assets at fair value | 2,190 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember | $ 2,273 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember | $ 2,175 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember
Non-U.S. Pension Plans |  |  |
Defined Benefit Plan Disclosure |  |  |
Plan assets at fair value | 1,094 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember | 1,578 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember | 1,527 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember
Equity securities | U.S Pension Plans |  |  |
Defined Benefit Plan Disclosure |  |  |
Percentage of U.S. pension plan assets classified as Level 2 assets | 62.00%us-gaap_DefinedBenefitPlanTargetPlanAssetAllocations / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_EquitySecuritiesMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember |  |
Equity securities | U.S Pension Plans | Minimum |  |  |
Defined Benefit Plan Disclosure |  |  |
Target allocation percentage | 45.00%oi_DefinedBenefitPlanTargetAllocationsPercentage / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_EquitySecuritiesMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember / us-gaap_RangeAxis = us-gaap_MinimumMember |  |
Equity securities | U.S Pension Plans | Maximum |  |  |
Defined Benefit Plan Disclosure |  |  |
Target allocation percentage | 55.00%oi_DefinedBenefitPlanTargetAllocationsPercentage / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_EquitySecuritiesMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember / us-gaap_RangeAxis = us-gaap_MaximumMember |  |
Debt securities | U.S Pension Plans |  |  |
Defined Benefit Plan Disclosure |  |  |
Percentage of U.S. pension plan assets classified as Level 2 assets | 29.00%us-gaap_DefinedBenefitPlanTargetPlanAssetAllocations / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_DebtSecuritiesMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember |  |
Debt securities | U.S Pension Plans | Minimum |  |  |
Defined Benefit Plan Disclosure |  |  |
Target allocation percentage | 40.00%oi_DefinedBenefitPlanTargetAllocationsPercentage / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_DebtSecuritiesMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember / us-gaap_RangeAxis = us-gaap_MinimumMember |  |
Debt securities | U.S Pension Plans | Maximum |  |  |
Defined Benefit Plan Disclosure |  |  |
Target allocation percentage | 50.00%oi_DefinedBenefitPlanTargetAllocationsPercentage / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_DebtSecuritiesMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember / us-gaap_RangeAxis = us-gaap_MaximumMember |  |
Real estate | U.S Pension Plans |  |  |
Defined Benefit Plan Disclosure |  |  |
Percentage of U.S. pension plan assets classified as Level 2 assets | 9.00%us-gaap_DefinedBenefitPlanTargetPlanAssetAllocations / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_RealEstateMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember |  |
Real estate | U.S Pension Plans | Minimum |  |  |
Defined Benefit Plan Disclosure |  |  |
Target allocation percentage | 0.00%oi_DefinedBenefitPlanTargetAllocationsPercentage / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_RealEstateMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember / us-gaap_RangeAxis = us-gaap_MinimumMember |  |
Real estate | U.S Pension Plans | Maximum |  |  |
Defined Benefit Plan Disclosure |  |  |
Target allocation percentage | 10.00%oi_DefinedBenefitPlanTargetAllocationsPercentage / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_RealEstateMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember / us-gaap_RangeAxis = us-gaap_MaximumMember |  |
Other | U.S Pension Plans | Minimum |  |  |
Defined Benefit Plan Disclosure |  |  |
Target allocation percentage | 0.00%oi_DefinedBenefitPlanTargetAllocationsPercentage / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = oi_OtherPlanAssetMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember / us-gaap_RangeAxis = us-gaap_MinimumMember |  |
Other | U.S Pension Plans | Maximum |  |  |
Defined Benefit Plan Disclosure |  |  |
Target allocation percentage | 10.00%oi_DefinedBenefitPlanTargetAllocationsPercentage / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = oi_OtherPlanAssetMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember / us-gaap_RangeAxis = us-gaap_MaximumMember |  |
Level 1 | U.S Pension Plans |  |  |
Defined Benefit Plan Disclosure |  |  |
Plan assets at fair value | 721 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel1Member | 1,191 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel1Member |
Level 1 | Cash and cash equivalents | U.S Pension Plans |  |  |
Defined Benefit Plan Disclosure |  |  |
Plan assets at fair value | 14 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_CashAndCashEquivalentsMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel1Member | 39 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_CashAndCashEquivalentsMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel1Member |
Level 1 | Equity securities | U.S Pension Plans |  |  |
Defined Benefit Plan Disclosure |  |  |
Plan assets at fair value | 343 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_EquitySecuritiesMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel1Member | 387 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_EquitySecuritiesMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel1Member |
Level 1 | Debt securities | U.S Pension Plans |  |  |
Defined Benefit Plan Disclosure |  |  |
Plan assets at fair value | 364 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_DebtSecuritiesMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel1Member | 752 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_DebtSecuritiesMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel1Member |
Level 1 | Other | U.S Pension Plans |  |  |
Defined Benefit Plan Disclosure |  |  |
Plan assets at fair value |  | 13 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = oi_OtherPlanAssetMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel1Member |
Level 2 | U.S Pension Plans |  |  |
Defined Benefit Plan Disclosure |  |  |
Plan assets at fair value | 368 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel2Member | 379 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel2Member |
Level 2 | Cash and cash equivalents | U.S Pension Plans |  |  |
Defined Benefit Plan Disclosure |  |  |
Plan assets at fair value |  | 6 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_CashAndCashEquivalentsMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel2Member |
Level 2 | Equity securities | U.S Pension Plans |  |  |
Defined Benefit Plan Disclosure |  |  |
Plan assets at fair value | 200 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_EquitySecuritiesMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel2Member | 210 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_EquitySecuritiesMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel2Member |
Level 2 | Debt securities | U.S Pension Plans |  |  |
Defined Benefit Plan Disclosure |  |  |
Plan assets at fair value | 119 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_DebtSecuritiesMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel2Member | 116 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_DebtSecuritiesMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel2Member |
Level 2 | Real estate | U.S Pension Plans |  |  |
Defined Benefit Plan Disclosure |  |  |
Plan assets at fair value | 30 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_RealEstateMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel2Member |  |
Level 2 | Other | U.S Pension Plans |  |  |
Defined Benefit Plan Disclosure |  |  |
Plan assets at fair value | 19 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = oi_OtherPlanAssetMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel2Member | 47 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = oi_OtherPlanAssetMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel2Member |
Level 3 | U.S Pension Plans |  |  |
Defined Benefit Plan Disclosure |  |  |
Plan assets at fair value | 5 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member | 8 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member |
Level 3 | Non-U.S. Pension Plans |  |  |
Defined Benefit Plan Disclosure |  |  |
Plan assets at fair value | 5 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member | 8 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member | 18 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_ForeignPensionPlansDefinedBenefitMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member
Level 3 | Debt securities | U.S Pension Plans |  |  |
Defined Benefit Plan Disclosure |  |  |
Plan assets at fair value | 2 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_DebtSecuritiesMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member | 2 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_DebtSecuritiesMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member |
Level 3 | Real estate | U.S Pension Plans |  |  |
Defined Benefit Plan Disclosure |  |  |
Plan assets at fair value | 3 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_RealEstateMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member | $ 6 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_RealEstateMember / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member |

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- Definition Represents the description of target allocation percentages, or range of percentages, considering the major categories of plan assets as of the latest statement of financial position presented (on a weighted-average basis for employers with more than one plan) that are pertinent to an understanding of the plan investment policies and strategies. + References No definition available. + 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 20 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920 Reference 2: 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=29635418&loc=d3e12355-114930 + Details
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- Definition Target allocation of investments of this type to total plan assets presented on a weighted average basis. + 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)(i) -URI http://asc.fasb.org/extlink&oid=35743120&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 5 -Subparagraph (c)(i) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e2446-114920 + Details
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