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Pensions and Other Postretirement Benefits | 9 Months Ended
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Oct. 01, 2011
Pensions and Other Postretirement Benefits [Abstract] |
Pensions and Other Postretirement Benefits | Note 6 – Pensions and Other Postretirement Benefits The Company maintains various retirement benefit plans. The following table shows the components of the net periodic pension cost for the third fiscal quarters of 2011 and 2010 for the Company’s defined benefit pension plans (in thousands):
|  | Fiscal quarter ended |  |  | Fiscal quarter ended |
|  | October 1, 2011 |  |  | October 2, 2010 |
|  | U.S. Plans |  |  | Non-U.S. Plans |  |  | U.S. Plans |  |  | Non-U.S. Plans |
Net service cost |  | $ | - |  |  | $ | 841 |  |  | $ | - |  |  | $ | 514 |
Interest cost |  |  | 4,091 |  |  |  | 2,643 |  |  |  | 4,011 |  |  |  | 2,541 |
Expected return on plan assets |  |  | (4,770 | ) |  |  | (397 | ) |  |  | (4,525 | ) |  |  | (340 | )
Amortization of prior service cost |  |  | 554 |  |  |  | - |  |  |  | 631 |  |  |  | - |
Amortization of losses |  |  | 2,256 |  |  |  | 253 |  |  |  | 2,329 |  |  |  | 42 |
Net periodic benefit cost |  | $ | 2,131 |  |  | $ | 3,340 |  |  | $ | 2,446 |  |  | $ | 2,757 |
The following table shows the components of the net periodic pension cost for the nine fiscal months ended October 1, 2011 and October 2, 2010 for the Company’s defined benefit pension plans (in thousands):
|  | Nine fiscal months ended |  |  | Nine fiscal months ended |
|  | October 1, 2011 |  |  | October 2, 2010 |
|  | U.S. Plans |  |  | Non-U.S. Plans |  |  | U.S. Plans |  |  | Non-U.S. Plans |
Net service cost |  | $ | - |  |  | $ | 2,517 |  |  | $ | - |  |  | $ | 2,048 |
Interest cost |  |  | 12,240 |  |  |  | 7,884 |  |  |  | 12,068 |  |  |  | 8,104 |
Expected return on plan assets |  |  | (14,311 | ) |  |  | (1,186 | ) |  |  | (13,574 | ) |  |  | (1,263 | )
Amortization of prior service cost |  |  | 1,807 |  |  |  | - |  |  |  | 833 |  |  |  | - |
Amortization of losses |  |  | 6,559 |  |  |  | 756 |  |  |  | 6,986 |  |  |  | 129 |
Curtailments and settlements |  |  | 148 |  |  |  | - |  |  |  | - |  |  |  | - |
Net periodic benefit cost |  | $ | 6,443 |  |  | $ | 9,971 |  |  | $ | 6,313 |  |  | $ | 9,018 |
19 The following table shows the components of the net periodic benefit cost for the third fiscal quarters of 2011 and 2010 for the Company’s other postretirement benefit plans (in thousands):
|  | Fiscal quarter ended |  |  | Fiscal quarter ended |
|  | October 1, 2011 |  |  | October 2, 2010 |
|  | U.S. Plans |  |  | Non-U.S. Plans |  |  | U.S. Plans |  |  | Non-U.S. Plans |
Service cost |  | $ | 19 |  |  | $ | 70 |  |  | $ | 19 |  |  | $ | 62 |
Interest cost |  |  | 146 |  |  |  | 72 |  |  |  | 162 |  |  |  | 71 |
Amortization of prior service credit |  |  | (110 | ) |  |  | - |  |  |  | (111 | ) |  |  | - |
Amortization of transition obligation |  |  | 11 |  |  |  | - |  |  |  | 19 |  |  |  | - |
Amortization of gains |  |  | (61 | ) |  |  | - |  |  |  | (59 | ) |  |  | - |
Net periodic benefit cost |  | $ | 5 |  |  | $ | 142 |  |  | $ | 30 |  |  | $ | 133 |
The following table shows the components of the net periodic pension cost for the nine fiscal months ended October 1, 2011 and October 2, 2010 for the Company’s other postretirement benefit plans (in thousands):
|  | Nine fiscal months ended |  |  | Nine fiscal months ended |
|  | October 1, 2011 |  |  | October 2, 2010 |
|  | U.S. Plans |  |  | Non-U.S. Plans |  |  | U.S. Plans |  |  | Non-U.S. Plans |
Service cost |  | $ | 58 |  |  | $ | 208 |  |  | $ | 76 |  |  | $ | 190 |
Interest cost |  |  | 438 |  |  |  | 214 |  |  |  | 553 |  |  |  | 217 |
Amortization of prior service credit |  |  | (331 | ) |  |  | - |  |  |  | (331 | ) |  |  | - |
Amortization of transition obligation |  |  | 35 |  |  |  | - |  |  |  | 56 |  |  |  | - |
Amortization of gains |  |  | (183 | ) |  |  | - |  |  |  | (161 | ) |  |  | - |
Net periodic benefit cost |  | $ | 17 |  |  | $ | 422 |  |  | $ | 193 |  |  | $ | 407 |

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- Definition The entire disclosure for pension and other postretirement benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -URI http://asc.fasb.org/topic&trid=2235017 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 87 -Paragraph 264 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 158 -Paragraph 7, 21, 22 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph b -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. 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Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph q -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 106 -Paragraph 518 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
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