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Pensions and Other Postretirement Benefits Level 3 (Tables)
3 Months Ended
Mar. 31, 2013
PENSIONS AND OTHER POSTRETIREMENT BENEFITS [Abstract]  
Schedule of Net Benefit Costs [Table Text Block]
The following table summarizes the components of net periodic pension cost under this plan for the three months ended March 31, 2013 and 2012 (in thousands):
 
Three Months Ended
 
 
March 31,
 
 
2013
 
2012
 
 
(Unaudited)
 
Service cost
$
396

 
$
287

 
Interest cost
420

 
428

 
Expected return on plan assets
(323
)
 
(306
)
 
Amortization of transition asset
(22
)
 
(22
)
 
Amortization of prior service cost
40

 
40

 
Amortization of actuarial loss
117

 

 
Net periodic pension cost
$
628

 
$
427

 

Fair Value, by Balance Sheet Grouping [Table Text Block]
The following table summarizes the fair value balances (in thousands):

(Unaudited)
 
 
Fair Value Measurement at
 
 
 
March 31, 2013
 
Total
 
Level 1
 
Level 2
 
Level 3
Assets:
 
 
 
 
 
 
 
Deferred compensation trust assets (1)
$
13,344

 
$

 
$
13,344

 
$

Liabilities:
 

 
 

 
 
 
 
Deferred compensation plan
$
20,188

 
$
2,968

 
$
17,220

 
$


 
 
 
Fair Value Measurement at
 
 
 
December 31, 2012
 
Total
 
Level 1
 
Level 2
 
Level 3
Assets:
 
 
 
 
 
 
 
Deferred compensation trust assets (1)
$
12,654

 
$

 
$
12,654

 
$

Liabilities:
 

 
 
 
 
 
 
Deferred compensation plan
$
18,579

 
$
2,667

 
$
15,912

 
$

 
 
 
 
 
 
 
 
(1) Trust assets consist of the cash surrender value of life insurance policies and are intended to assist in the funding of the deferred compensation plan.