XML 35 R19.htm IDEA: XBRL DOCUMENT
v3.20.4

PENSION AND OTHER POSTRETIREMENT PLANS | 12 Months Ended
--- | ---
Dec. 31, 2020
PENSION AND OTHER POSTRETIREMENT PLANS |
PENSION AND OTHER POSTRETIREMENT PLANS | NOTE 11 – PENSION AND OTHER POSTRETIREMENT PLANS In April 2000, the Lakeland Financial Corporation Pension Plan was frozen. The Company also maintains a Supplemental Executive Retirement Plan (“SERP”) for select officers that was established as a funded, non-qualified deferred compensation plan. Currently, six retired officers are the only participants in the SERP. The measurement date for both the pension plan and SERP is December 31, 2020 and 2019. Information as to the Company’s employee benefit plans at December 31, 2020 and 2019 is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Pension Benefits | ​ | SERP Benefits
(dollars in thousands) |  | 2020 |  | 2019 |  | 2020 |  | 2019
Change in benefit obligation: |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |
Beginning benefit obligation | ​ | $ | 2,715 | ​ | $ | 2,118 | ​ | $ | 991 | ​ | $ | 924
Interest cost | ​ |  | 75 | ​ |  | 87 | ​ |  | 27 | ​ |  | 37
Actuarial (gain) loss | ​ |  | 276 | ​ |  | 631 | ​ |  | 84 | ​ |  | 164
Benefits paid | ​ |  | (356) | ​ |  | (121) | ​ |  | (134) | ​ |  | (134)
Ending benefit obligation | ​ |  | 2,710 | ​ |  | 2,715 | ​ |  | 968 | ​ |  | 991
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Change in plan assets (primarily equity and fixed income investments and money market funds), at fair value: | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |
Beginning plan assets | ​ |  | 2,472 | ​ |  | 2,151 | ​ |  | 914 | ​ |  | 885
Actual return | ​ |  | 233 | ​ |  | 415 | ​ |  | 99 | ​ |  | 163
Employer contribution | ​ |  | — | ​ |  | 27 | ​ |  | — | ​ |  | —
Benefits paid | ​ |  | (356) | ​ |  | (121) | ​ |  | (134) | ​ |  | (134)
Ending plan assets | ​ |  | 2,349 | ​ |  | 2,472 | ​ |  | 879 | ​ |  | 914
Funded status at end of year | ​ | $ | (361) | ​ | $ | (243) | ​ | $ | (89) | ​ | $ | (77)
​ Amounts recognized in the consolidated balance sheets consist of: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Pension Benefits | ​ | SERP Benefits
(dollars in thousands) |  | 2020 |  | 2019 |  | 2020 |  | 2019
Funded status included in other liabilities | ​ | $ | (361) | ​ | $ | (243) | ​ | $ | (89) | ​ | $ | (77)
​ Amounts recognized in accumulated other comprehensive income consist of: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Pension Benefits | ​ | SERP Benefits
(dollars in thousands) |  | 2020 |  | 2019 |  | 2020 |  | 2019
Net actuarial loss | ​ | $ | 1,362 | ​ | $ | 1,464 | ​ | $ | 553 | ​ | $ | 597
​ The accumulated benefit obligation for the pension plan was $2.7 million for December 31, 2020 and 2019. The accumulated benefit obligation for the SERP was $1.0 million for December 31, 2020 and 2019. NOTE 11 – PENSION AND OTHER POSTRETIREMENT PLANS (continued) Net period benefit cost and other amounts recognized in other comprehensive income (loss) include the following:
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Pension Benefits | ​ | SERP Benefits
(dollars in thousands) |  | 2020 |  | 2019 |  | 2018 |  | 2020 |  | 2019 |  | 2018
Net pension expense: |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |
Service cost | ​ | $ | — | ​ | $ | — | ​ | $ | — | ​ | $ | — | ​ | $ | — | ​ | $ | —
Interest cost | ​ |  | 75 | ​ |  | 87 | ​ |  | 93 | ​ |  | 27 | ​ |  | 37 | ​ |  | 34
Expected return on plan assets | ​ |  | (140) | ​ |  | (137) | ​ |  | (138) | ​ |  | (51) | ​ |  | (55) | ​ |  | (61)
Recognized net actuarial loss | ​ |  | 171 | ​ |  | 132 | ​ |  | 193 | ​ |  | 80 | ​ |  | 73 | ​ |  | 73
Settlement cost | ​ |  | 115 | ​ |  | — | ​ |  | 224 | ​ |  | 0 | ​ |  | 0 | ​ |  | 0
Net pension expense | ​ | $ | 221 | ​ | $ | 82 | ​ | $ | 372 | ​ | $ | 56 | ​ | $ | 55 | ​ | $ | 46
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Net (gain) loss | ​ | $ | 69 | ​ | $ | 353 | ​ | $ | (296) | ​ | $ | 36 | ​ | $ | 56 | ​ | $ | 27
Amortization of net loss | ​ |  | (171) | ​ |  | (132) | ​ |  | (193) | ​ |  | (80) | ​ |  | (73) | ​ |  | (73)
Total recognized in other comprehensive income (loss) | ​ |  | (102) | ​ |  | 221 | ​ |  | (489) | ​ |  | (44) | ​ |  | (17) | ​ |  | (46)
Total recognized in net pension expense and other comprehensive income (loss) | ​ | $ | 119 | ​ | $ | 303 | ​ | $ | (117) | ​ | $ | 12 | ​ | $ | 38 | ​ | $ | —
​ The estimated net loss (gain) for the defined benefit pension plan and SERP that will be amortized from accumulated other comprehensive income (loss) into net periodic benefit cost over the next fiscal year is $160,000 for the pension plan and $82,000 for the SERP. The settlement costs in 2020 and 2018 were related to participants taking lump sum distributions from the pension plan during those years. For 2020, 2019 and 2018, the assumed form of payment elected by active participants upon retirement was a lump sum to reflect participant trends. The lump sum assumed interest rates, below, for December 31, 2020, 2019 and 2018 reflect the mortality table in effect for 2020, 2019 and 2018, respectively. For 2020, the mortality assumption was changed to the PRI-2012 White Collar Mortality Table, with full generational Projection Scale MP-2020 as of December 31, 2020, to reflect improved mortality expectations. For 2019, the mortality assumption was the PRI-2012 White Collar Mortality Table, with full generational Projection Scale MP-2019 as of December 31, 2019. For 2018, the mortality assumption was the RP-2014 Mortality Table, adjusted to 2006, with full generational Projection Scale MP-2018 as of December 31, 2018. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Pension Benefits | ​ | SERP Benefits |
​ |  | 2020 |  | 2019 |  | 2018 |  | 2020 |  | 2019 |  | 2018 |
The following assumptions were used in calculating the net benefit obligation: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Weighted average discount rate |  | 2.08 | % | 2.98 | % | 4.08 | % | 2.08 | % | 2.98 | % | 4.08 | %
Rate of increase in future compensation |  | N/A |  | N/A |  | N/A |  | N/A |  | N/A |  | N/A | ​
Lump sum assumed interest rates First 5 years |  | 0.53 | % | 2.01 | % | 3.33 | % | N/A |  | N/A |  | N/A | ​
Next 15 years |  | 2.31 | % | 3.06 | % | 4.39 | % | N/A |  | N/A |  | N/A | ​
All future years |  | 3.09 | % | 3.65 | % | 4.72 | % | N/A |  | N/A |  | N/A | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
The following assumptions were used in calculating the net pension expense: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Weighted average discount rate |  | 2.98 | % | 4.08 | % | 3.46 | % | 2.98 | % | 4.08 | % | 3.46 | %
Rate of increase in future compensation |  | N/A |  | N/A |  | N/A |  | N/A |  | N/A |  | N/A | ​
Expected long-term rate of return |  | 6.50 | % | 6.50 | % | 6.50 | % | 6.50 | % | 6.50 | % | 6.50 | %
​ ​ NOTE 11 – PENSION AND OTHER POSTRETIREMENT PLANS (continued) Pension Plan and SERP Assets The Company’s investment strategies are to invest in a prudent manner for the purpose of providing benefits to participants in the pension plan and the SERP. The investment strategies are targeted to maximize the total return of the portfolio net of inflation, spending and expenses. Risk is controlled through diversification of asset types and investments in domestic and international equities and fixed income securities. The target allocations for plan assets are shown in the tables below. Equity securities primarily include investments in common stocks. Debt securities include government agency and commercial bonds. Other investments consist of money market mutual funds. The weighted average expected long-term rate of return on pension plan and SERP assets is developed in consultation with the plans actuary. It is primarily based upon industry trends and consensus rates of return which are then adjusted to reflect the specific asset allocations and historical rates of return of the Company’s plan assets. The following assumptions were used in determining the total long-term rate of return: equity securities were assumed to have a long-term rate of return of approximately 8.85% and debt securities were assumed to have a long-term rate of return of approximately 3.0%. These rates of return were adjusted to reflect an approximate target allocation of 60% equity securities and 40% debt securities with a small downward adjustment due to investments in the “Other” category, which consist of low yielding money market mutual funds. Certain asset types and investment strategies are prohibited including, the investment in commodities, options, futures, short sales, margin transactions and non-marketable securities. The Company’s pension plan asset allocation at year-end 2020 and 2019, target allocation for 2021, and expected long-term rate of return by asset category are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Percentage of Plan | ​ | Weighted |
​ | ​ | Target | ​ | Assets | ​ | Average Expected |
​ | ​ | Allocation | ​ | at Year End | ​ | Long-Term Rate |
Asset Category |  | 2021 |  | 2020 | ​ |  | 2019 |  | of Return |
Equity securities |  | 55-65 | % | 65 | % | ​ | 61 | % | 8.85 | %
Debt securities |  | 35-45 | % | 31 | % | ​ | 36 | % | 3.00 | %
Other |  | 5-10 | % | 4 | % | ​ | 3 | % | 0.10 | %
Total |  | ​ | ​ | 100 | % | ​ | 100 | % | 6.50 | %
​ The Company’s SERP plan asset allocation at year-end 2020 and 2019, target allocation for 2021, and expected long-term rate of return by asset category are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Percentage of Plan | ​ | Weighted |
​ | ​ | Target | ​ | Assets | ​ | Average Expected |
​ | ​ | Allocation | ​ | at Year End | ​ | Long-Term Rate |
Asset Category |  | 2021 |  | 2020 |  | 2019 |  | of Return |
Equity securities |  | 55-65 | % | 64 | % | 65 | % | 8.85 | %
Debt securities |  | 35-45 | % | 34 | % | 34 | % | 3.00 | %
Other |  | 5-10 | % | 2 | % | 1 | % | 0.10 | %
Total |  | ​ | ​ | 100 | % | 100 | % | 6.50 | %
​ ​ NOTE 11 – PENSION AND OTHER POSTRETIREMENT PLANS (continued) Fair Value of Pension Plan and SERP Assets Fair value is the exchange price that would be received for an asset in the principal or most advantageous market for the asset in an orderly transaction between market participants on the measurement date. Also, a fair value hierarchy requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The Company used the following methods and significant assumptions to estimate the fair value of each type of financial instrument: Equity and debt securities: The fair values of securities are determined on a recurring basis by obtaining quoted prices on nationally recognized securities exchanges (Level 1 inputs) or pricing models, which utilize significant observable inputs such as matrix pricing. This is a mathematical technique widely used in the industry to value debt securities without relying exclusively on quoted prices for the specific securities but rather by relying on the securities’ relationship to other benchmark quoted securities (Level 2 inputs). The fair values of the Company’s pension plan assets at December 31, 2020, by asset category are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Quoted Prices | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | in Active | ​ | Significant | ​ | Significant
​ | ​ | ​ | ​ | ​ | Markets for | ​ | Observable | ​ | Unobservable
​ | ​ | ​ | ​ | ​ | Identical Assets | ​ | Inputs | ​ | Inputs
Asset Category |  | Total |  | (Level 1) |  | (Level 2) |  | (Level 3)
(dollars in thousands) | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Equity securities - US large cap common stocks | ​ | $ | 962 | ​ | $ | 962 | ​ | $ | — | ​ | $ | —
Equity securities - US mid cap stock mutual funds | ​ |  | 124 | ​ |  | 124 | ​ |  | — | ​ |  | —
Equity securities - US small cap stock mutual funds | ​ |  | 129 | ​ |  | 129 | ​ |  | — | ​ |  | —
Equity securities - international stock mutual funds | ​ |  | 202 | ​ |  | 202 | ​ |  | — | ​ |  | —
Equity securities - emerging markets stock mutual funds | ​ |  | 105 | ​ |  | 105 | ​ |  | — | ​ |  | —
Debt securities - intermediate term bond mutual funds | ​ |  | 526 | ​ |  | 526 | ​ |  | — | ​ |  | —
Debt securities - short term bond mutual funds | ​ |  | 205 | ​ |  | 205 | ​ |  | — | ​ |  | —
Cash - money market account | ​ |  | 93 | ​ |  | 93 | ​ |  | — | ​ |  | —
Total | ​ | $ | 2,346 | ​ | $ | 2,346 | ​ | $ | — | ​ | $ | —
​ Total pension plan assets available for benefits also include $3,000 in accrued interest and dividend income. The fair values of the Company’s pension plan assets at December 31, 2019, by asset category are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Quoted Prices | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | in Active | ​ | Significant | ​ | Significant
​ | ​ | ​ | ​ | ​ | Markets for | ​ | Observable | ​ | Unobservable
​ | ​ | ​ | ​ | ​ | Identical Assets | ​ | Inputs | ​ | Inputs
Asset Category |  | Total |  | (Level 1) |  | (Level 2 ) |  | (Level 3)
(dollars in thousands) |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |
Equity securities - US large cap common stocks | ​ | $ | 912 | ​ | $ | 912 | ​ | $ | — | ​ | $ | —
Equity securities - US mid cap stock mutual funds | ​ |  | 115 | ​ |  | 115 | ​ |  | — | ​ |  | —
Equity securities - US small cap stock mutual funds | ​ |  | 119 | ​ |  | 119 | ​ |  | — | ​ |  | —
Equity securities - international stock mutual funds | ​ |  | 257 | ​ |  | 257 | ​ |  | — | ​ |  | —
Equity securities - emerging markets stock mutual funds | ​ |  | 111 | ​ |  | 111 | ​ |  | — | ​ |  | —
Debt securities - intermediate term bond mutual funds | ​ |  | 402 | ​ |  | 402 | ​ |  | — | ​ |  | —
Debt securities - short term bond mutual funds | ​ |  | 480 | ​ |  | 480 | ​ |  | — | ​ |  | —
Cash - money market account | ​ |  | 74 | ​ |  | 74 | ​ |  | — | ​ |  | —
Total | ​ | $ | 2,470 | ​ | $ | 2,470 | ​ | $ | — | ​ | $ | —
​ ​ NOTE 11 – PENSION AND OTHER POSTRETIREMENT PLANS (continued) Total pension plan assets available for benefits also include $2,000 in accrued interest and dividend income. There were no Level 2 or 3 securities during either year. The fair values of the Company’s SERP assets at December 31, 2020, by asset category are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Quoted Prices | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | in Active | ​ | Significant | ​ | Significant
​ | ​ | ​ | ​ | ​ | Markets for | ​ | Observable | ​ | Unobservable
​ | ​ | ​ | ​ | ​ | Identical Assets | ​ | Inputs | ​ | Inputs
Asset Category |  | Total |  | (Level 1) |  | (Level 2 ) |  | (Level 3)
(dollars in thousands) |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |
Equity securities - US large cap common stocks | ​ | $ | 360 | ​ | $ | 360 | ​ | $ | 0 | ​ | $ | 0
Equity securities - US mid cap stock mutual funds | ​ |  | 23 | ​ |  | 23 | ​ |  | 0 | ​ |  | 0
Equity securities - US small cap stock mutual funds | ​ |  | 72 | ​ |  | 72 | ​ |  | 0 | ​ |  | 0
Equity securities - emerging markets stock mutual funds | ​ |  | 37 | ​ |  | 37 | ​ |  | 0 | ​ |  | 0
Equity securities - international stock mutual funds | ​ |  | 72 | ​ |  | 72 | ​ |  | 0 | ​ |  | 0
Debt securities - intermediate term bond mutual funds | ​ |  | 216 | ​ |  | 216 | ​ |  | 0 | ​ |  | 0
Debt securities - short term bond mutual funds | ​ |  | 82 | ​ |  | 82 | ​ |  | 0 | ​ |  | 0
Cash - money market account | ​ |  | 16 | ​ |  | 16 | ​ |  | 0 | ​ |  | 0
Total | ​ | $ | 878 | ​ | $ | 878 | ​ | $ | 0 | ​ | $ | 0
​ Total SERP plan assets available for benefits also include $1,000 in accrued interest and dividend income. The fair values of the Company’s SERP assets at December 31, 2019, by asset category are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Quoted Prices | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | in Active | ​ | Significant | ​ | Significant
​ | ​ | ​ | ​ | ​ | Markets for | ​ | Observable | ​ | Unobservable
​ | ​ | ​ | ​ | ​ | Identical Assets | ​ | Inputs | ​ | Inputs
Asset Category |  | Total |  | (Level 1) |  | (Level 2) |  | (Level 3)
(dollars in thousands) |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |
Equity securities - US large cap common stocks | ​ | $ | 353 | ​ | $ | 353 | ​ | $ | — | ​ | $ | —
Equity securities - US mid cap stock mutual funds | ​ |  | 46 | ​ |  | 46 | ​ |  | — | ​ |  | —
Equity securities - US small cap stock mutual funds | ​ |  | 47 | ​ |  | 47 | ​ |  | — | ​ |  | —
Equity securities - emerging markets stock mutual funds | ​ |  | 43 | ​ |  | 43 | ​ |  | — | ​ |  | —
Equity securities - international stock mutual funds | ​ |  | 100 | ​ |  | 100 | ​ |  | — | ​ |  | —
Debt securities - intermediate term bond mutual funds | ​ |  | 156 | ​ |  | 156 | ​ |  | — | ​ |  | —
Debt securities - short term bond mutual funds | ​ |  | 155 | ​ |  | 155 | ​ |  | — | ​ |  | —
Cash - money market account | ​ |  | 13 | ​ |  | 13 | ​ |  | — | ​ |  | —
Total | ​ | $ | 913 | ​ | $ | 913 | ​ | $ | — | ​ | $ | —
​ Total SERP plan assets available for benefits also include $1,000 in accrued interest and dividend income. There were no Level 2 or 3 securities during either year. Contributions The Company does not expect to contribute to its pension or SERP plans in 2021. ​ NOTE 11 – PENSION AND OTHER POSTRETIREMENT PLANS (continued) Estimated Future Benefit Payments The following benefit payments are expected to be paid over the next ten years: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Pension | ​ | SERP
Plan Year |  | Benefits |  | Benefits
(dollars in thousands) | ​ | ​ | ​ | ​ | ​ | ​
2021 | ​ | $ | 212 | ​ | $ | 131
2022 | ​ |  | 205 | ​ |  | 125
2023 | ​ |  | 214 | ​ |  | 117
2024 | ​ |  | 192 | ​ |  | 109
2025 | ​ |  | 196 | ​ |  | 99
2026-2030 | ​ |  | 839 | ​ |  | 329
​

X
- References No definition available. + Details
Name: | us-gaap_CompensationAndRetirementDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for retirement benefits. + References Reference 1: 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=118257860&loc=d3e4179-114921 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section S99 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=21916913&loc=d3e273930-122802 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(i) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (o) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (p) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 70 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=49170846&loc=d3e28014-114942 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -URI http://asc.fasb.org/topic&trid=2235017 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 60 -Section 50 -Paragraph 3 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6414203&loc=d3e39689-114964 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(iv)(03) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (q) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (r)(1) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(iii) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (l) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (r)(2) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 + Details
Name: | us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration