XML 91 R36.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Benefit Plans (Tables) | 12 Months Ended
--- | ---
Aug. 31, 2013
Compensation and Retirement Disclosure [Abstract] |
Schedule of defined benefit plans disclosures | Financial information on changes in benefit obligation and plan assets funded and balance sheets status as of August 31, 2013 and 2012 is as follows:
| Qualified Pension Benefits |  | Non-Qualified Pension Benefits |  | Other Benefits
| 2013 |  | 2012 |  | 2013 |  | 2012 |  | 2013 |  | 2012
| (Dollars in thousands)
Change in benefit obligation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Benefit obligation at beginning of period | $ | 671,066 |  |  | $ | 501,053 |  |  | $ | 34,470 |  |  | $ | 29,728 |  |  | $ | 64,189 |  |  | $ | 56,864 |
Service cost | 31,387 |  |  | 26,010 |  |  | 721 |  |  | 279 |  |  | 2,936 |  |  | 2,556 |
Interest cost | 25,445 |  |  | 24,119 |  |  | 1,316 |  |  | 1,343 |  |  | 2,275 |  |  | 2,638 |
Transfers in from Agriliance Employee Retirement Plan |  |  |  | 84,498 |  |  |  |  |  |  |  |  |
Actuarial loss (gain) | 12,819 |  |  | 982 |  |  | 3,455 |  |  | 2,498 |  |  | (5,243 | ) |  | (1,997 | )
Assumption change | (64,483 | ) |  | 62,755 |  |  | (1,952 | ) |  | 1,956 |  |  | (16,693 | ) |  | 6,437 |
Plan amendments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (899 | )
Medicare D |  |  |  |  |  |  |  |  |  |  |  |  | 92 |  |  | 625 |
Benefits paid | (34,950 | ) |  | (28,351 | ) |  | (1,785 | ) |  | (1,334 | ) |  | (2,014 | ) |  | (2,035 | )
Benefit obligation at end of period | $ | 641,284 |  |  | $ | 671,066 |  |  | $ | 36,225 |  |  | $ | 34,470 |  |  | $ | 45,542 |  |  | $ | 64,189 |
Change in plan assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fair value of plan assets at beginning of period | $ | 688,196 |  |  | $ | 540,822 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Actual gain on plan assets | 53,582 |  |  | 50,515 |  |  |  |  |  |  |  |  |  |  |  |
Company contributions | 23,800 |  |  | 28,000 |  |  | 1,785 |  |  | 1,334 |  |  | 2,014 |  |  | 2,035 |
Transfers in from Agriliance Employee Retirement Plan |  |  |  | 97,210 |  |  |  |  |  |  |  |  |
Benefits paid | (34,950 | ) |  | (28,351 | ) |  | (1,785 | ) |  | (1,334 | ) |  | (2,014 | ) |  | (2,035 | )
Fair value of plan assets at end of period | $ | 730,628 |  |  | $ | 688,196 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Funded status at end of period | $ | 89,344 |  |  | $ | 17,130 |  |  | $ | (36,225 | ) |  | $ | (34,470 | ) |  | $ | (45,542 | ) |  | $ | (64,189 | )
Amounts recognized on balance sheet: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-current assets | $ | 89,930 |  |  | $ | 17,695 |  |  |  |  |  |  |  |  |  |  |  |  |
Accrued benefit cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current liabilities |  |  |  |  |  |  | $ | (3,051 | ) |  | $ | (3,325 | ) |  | $ | (2,919 | ) |  | $ | (3,297 | )
Non-current liabilities | (586 | ) |  | (565 | ) |  | (33,174 | ) |  | (31,145 | ) |  | (42,623 | ) |  | (60,892 | )
Ending balance | $ | 89,344 |  |  | $ | 17,130 |  |  | $ | (36,225 | ) |  | $ | (34,470 | ) |  | $ | (45,542 | ) |  | $ | (64,189 | )
Amounts recognized in accumulated other comprehensive loss (pretax): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net transition obligation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 563 |
Prior service cost (credit) | $ | 7,794 |  |  | $ | 9,392 |  |  | $ | 1,088 |  |  | $ | 1,316 |  |  | $ | (712 | ) |  | (17 | )
Net loss (gain) | 253,288 |  |  | 331,420 |  |  | 10,685 |  |  | 10,104 |  |  | (5,415 | ) |  | 683 |
Ending balance | $ | 261,082 |  |  | $ | 340,812 |  |  | $ | 11,773 |  |  | $ | 11,420 |  |  | $ | (6,127 | ) |  | $ | 1,229 |
Schedule of net benefit costs of assumptions used | Components of net periodic benefit costs for the years ended August 31, 2013, 2012 and 2011 are as follows:
| Qualified Pension Benefits |  | Non-Qualified Pension Benefits |  | Other Benefits
| 2013 |  | 2012 |  | 2011 |  | 2013 |  | 2012 |  | 2011 |  | 2013 |  | 2012 |  | 2011
| (Dollars in thousands)
Components of net periodic benefit costs: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost | $ | 31,387 |  |  | $ | 26,010 |  |  | $ | 25,232 |  |  | $ | 721 |  |  | $ | 279 |  |  | $ | 1,246 |  |  | $ | 2,936 |  |  | $ | 2,556 |  |  | $ | 1,771 |
Interest cost | 25,445 |  |  | 24,119 |  |  | 22,257 |  |  | 1,316 |  |  | 1,343 |  |  | 1,933 |  |  | 2,275 |  |  | 2,638 |  |  | 2,194 |
Expected return on assets | (49,728 | ) |  | (40,904 | ) |  | (41,770 | ) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Settlement of retiree obligations |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 4,735 |  |  |  |  |  |  |  |  |  |
Prior service cost (credit) amortization | 1,597 |  |  | 1,831 |  |  | 2,327 |  |  | 228 |  |  | 228 |  |  | 141 |  |  | (120 | ) |  | (104 | ) |  | (122 | )
Actuarial loss amortization | 22,615 |  |  | 15,131 |  |  | 16,090 |  |  | 921 |  |  | 428 |  |  | 967 |  |  | 1,104 |  |  | 891 |  |  | 513 |
Transition amount amortization |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 562 |  |  | 936 |  |  | 935 |
Net periodic benefit cost | $ | 31,316 |  |  | $ | 26,187 |  |  | $ | 24,136 |  |  | $ | 3,186 |  |  | $ | 2,278 |  |  | $ | 9,022 |  |  | $ | 6,757 |  |  | $ | 6,917 |  |  | $ | 5,291 |
Weighted-average assumptions to determine the net periodic benefit cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Discount rate | 3.80 | % |  | 5.00 | % |  | 4.75 | % |  | 4.25 | % |  | 5.00 | % |  | 4.75 | % |  | 3.75 | % |  | 4.75 | % |  | 4.75 | %
Expected return on plan assets | 7.25 | % |  | 7.25 | % |  | 7.75 | % |  | N/A |  |  | N/A |  |  | N/A |  |  | N/A |  |  | N/A |  |  | N/A |
Rate of compensation increase | 4.50 | % |  | 4.50 | % |  | 4.50 | % |  | 4.75 | % |  | 4.75 | % |  | 4.75 | % |  | 4.50 | % |  | 4.50 | % |  | 4.50 | %
Weighted-average assumptions to determine the benefit obligations: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Discount rate | 4.80 | % |  | 3.80 | % |  | 5.00 | % |  | 4.50 | % |  | 4.00 | % |  | 5.00 | % |  | 3.75 | % |  | 3.75 | % |  | 4.75 | %
Rate of compensation increase | 4.85 | % |  | 4.50 | % |  | 4.50 | % |  | 4.75 | % |  | 4.75 | % |  | 4.50 | % |  | 4.50 | % |  | 4.50 | % |  | 4.50 | %
Schedule of amounts in accumulated other comprehensive income (loss) to be recognized over next fiscal year | The estimated amortization in fiscal 2014 from accumulated other comprehensive loss into net periodic benefit cost is as follows:
| Qualified Pension Benefits |  | Non-Qualified Pension Benefits |  | Other Benefits
| (Dollars in thousands)
Amortization of prior service cost (benefit) | $ | 1,597 |  |  | $ | 229 |  |  | $ | (120 | )
Amortization of net actuarial loss (gain) | 18,576 |  |  | 951 |  |  | (374 | )
Schedule of effect of one-percentage-point change in assumed health care cost trend rates | A one-percentage point change in the assumed health care cost trend rates would have the following effects:
| 1% Increase |  | 1% Decrease
| (Dollars in thousands)
Effect on total of service and interest cost components | $ | 700 |  |  | $ | (580 | )
Effect on postretirement benefit obligation | 5,300 |  |  | (4,700 | )
Schedule of expected benefit payments | retiree benefit payments which reflect expected future service are anticipated to be paid as follows:
| Qualified Pension Benefits |  | Non-Qualified Pension Benefits |  | Other Benefits
|  |  | Gross |  | Medicare D
| (Dollars in thousands)
2014 | $ | 33,704 |  |  | $ | 3,051 |  |  | $ | 2,919 |  |  | $ | 200 |
2015 | 42,350 |  |  | 896 |  |  | 3,107 |  |  | 200 |
2016 | 45,894 |  |  | 799 |  |  | 3,382 |  |  | 200 |
2017 | 47,406 |  |  | 4,609 |  |  | 3,405 |  |  | 200 |
2018 | 49,812 |  |  | 2,628 |  |  | 3,555 |  |  | 200 |
2019-2023 | 282,842 |  |  | 18,637 |  |  | 19,329 |  |  | 800 |
Schedule of defined benefit plans, fair value disclosure | pension plans’ fair value measurements at August 31, 2013 and 2012 are as follows:
| 2013
| Level 1 |  | Level 2 |  | Level 3 |  | Total
| (Dollars in thousands)
Cash and cash equivalents | $ | 667 |  |  |  |  |  |  |  |  | $ | 667 |
Equities: |  |  |  |  |  |  |  |  |  |  |
Mutual funds | 113,982 |  |  | 80,619 |  |  |  |  |  | 194,601 |
Fixed income securities: |  |  |  |  |  |  |  |  |  |  |
Mutual funds | 75,729 |  |  | 409,996 |  |  | $ | 1,940 |  |  | 487,665 |
Partnership and joint venture interests |  |  | 26,014 |  |  | 3,403 |  |  | 29,417 |
Real estate funds |  |  |  |  |  |  | 18,156 |  |  | 18,156 |
Hedge funds |  |  |  |  |  |  | 122 |  |  | 122 |
Total | $ | 190,378 |  |  | $ | 516,629 |  |  | $ | 23,621 |  |  | $ | 730,628 |
| 2012
| Level 1 |  | Level 2 |  | Level 3 |  | Total
| (Dollars in thousands)
Cash and cash equivalents | $ | 2,588 |  |  | $ | 21,380 |  |  |  |  |  | $ | 23,968 |
Equities: |  |  |  |  |  |  |  |  |  |  |
Mutual funds | 115,515 |  |  | 289,286 |  |  |  |  |  | 404,801 |
Fixed income securities: |  |  |  |  |  |  |  |  |  |  |
Mutual funds | 76,795 |  |  | 164,380 |  |  | $ | 1,868 |  |  | 243,043 |
Real estate funds |  |  |  |  |  |  | 16,257 |  |  | 16,257 |
Hedge funds |  |  |  |  |  |  | 127 |  |  | 127 |
Total | $ | 194,898 |  |  | $ | 475,046 |  |  | $ | 18,252 |  |  | $ | 688,196 |
Schedule of changes in fair value of plan assets | The following tables set forth a summary of changes in the fair value of the plan’s Level 3 assets for the years ended August 31, 2013 and 2012:
| 2013
| Mutual Funds |  | Partnership and Joint Venture Interests |  | Real Estate Funds |  | Hedge Funds |  | Total
| (Dollars in thousands)
Balances at beginning of period | $ | 1,868 |  |  |  |  |  | $ | 16,257 |  |  | $ | 127 |  |  | $ | 18,252 |
Unrealized gains (losses) | (4 | ) |  |  |  |  | 1,894 |  |  | 7 |  |  | 1,897 |
Realized gains (losses) | 82 |  |  |  |  |  | (10 | ) |  |  |  |  | 72 |
Sales | (12 | ) |  |  |  |  |  |  |  | (12 | ) |  | (24 | )
Purchases |  |  | $ | 3,403 |  |  | 15 |  |  |  |  |  | 3,418 |
Transfers into level 3 | 6 |  |  |  |  |  |  |  |  |  | 6 |
Total | $ | 1,940 |  |  | $ | 3,403 |  |  | $ | 18,156 |  |  | $ | 122 |  |  | $ | 23,621 |
| 2012
| Mutual Funds |  | Real Estate Funds |  | Hedge Funds |  | Total
| (Dollars in thousands)
Balances at beginning of period |  |  |  | $ | 14,522 |  |  | $ | 191 |  |  | $ | 14,713 |
Unrealized gains (losses) | $ | 48 |  |  | 1,763 |  |  | (68 | ) |  | 1,743 |
Realized gains (losses) | 90 |  |  | (48 | ) |  |  |  | 42 |
Sales | (8 | ) |  | (2 | ) |  |  |  | (10 | )
Purchases |  |  | 22 |  |  | 4 |  |  | 26 |
Transfers into level 3 | 1,738 |  |  |  |  |  |  | 1,738 |
Total | $ | 1,868 |  |  | $ | 16,257 |  |  | $ | 127 |  |  | $ | 18,252 |
Schedule of multiemployer plans | participation in the Co-op Plan for the years ended August 31, 2013, 2012, and 2011 is outlined in the table below:
|  |  |  | Contributions of CHS |  |  |
|  |  |  | (Dollars in thousands) |  |  |
Plan Name |  | EIN/Plan Number |  | 2013 |  | 2012 |  | 2011 |  | Surcharge Imposed | Expiration Date of Collective Bargaining Agreement
Co-op Retirement Plan |  | 01-0689331 / 001 |  | $ | 2,095 |  |  | $ | 1,885 |  |  | $ | 1,279 |  |  | N/A | N/A

X
- Definition Schedule of Defined Benefit Plans, Fair Value Disclosure [Table Text Block] + References No definition available. + Details
Name: | chscp_ScheduleOfDefinedBenefitPlansFairValueDisclosureTableTextBlock
Namespace Prefix: | chscp_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of Net Benefit Costs of Assumptions Used [Table Text Block] + References No definition available. + Details
Name: | chscp_ScheduleOfNetBenefitCostsOfAssumptionsUsedTableTextBlock
Namespace Prefix: | chscp_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_CompensationAndRetirementDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
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=21915506&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 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=21915506&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 one or more of the entity's defined benefit pension plans or one or more other defined benefit postretirement plans, separately for pension plans and other postretirement benefit plans including the entity's schedule of fair value of plan assets for defined benefit or other postretirement 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 -URI http://asc.fasb.org/extlink&oid=21915506&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 3 -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e2417-114920 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 55 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=21916443&loc=d3e4179-114921 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e2439-114920 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e2410-114920 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5, 6, 7 -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 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 158 -Paragraph 4, 7, 16, 20, 21 -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 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph d -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
Name: | us-gaap_ScheduleOfDefinedBenefitPlansDisclosuresTextBlock
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=21915506&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 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=21915506&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 quantitative and qualitative information related to multiemployer plans in which the employer participates. A multiemployer plan is a pension or postretirement benefit plan to which two or more unrelated employers contribute where assets contributed by one participating employer may be used to provide benefits to employees of other participating employers. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 80 -URI http://asc.fasb.org/subtopic&trid=2235144 + Details
Name: | us-gaap_ScheduleOfMultiemployerPlansTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration