Note 13 Defined Benefit Pension Plans and Other Post-Employment Benefit Plans

Effective December 31, 2015, the Company changed the approach used to calculate the service and interest components of net periodic benefit cost for certain of its International and U.S. benefit plans to provide a more precise measurement of service and interest costs. The change was applied to plans in countries where the benefit obligation was approximately $50 million or higher, and for which a yield curve is used to measure the benefit obligation. Historically, the Company calculated the service and interest cost components utilizing a single weighted-average discount rate derived from the yield curve used to measure the benefit obligation at the beginning of the period. Going forward, the Company has elected to utilize an approach that discounts the individual expected cash flows using the applicable spot rates derived from the yield curve over the projected cash flow period. Based on current economic conditions, the Company estimates that the service cost and interest cost for these benefit plans will be reduced by approximately $4 million in 2016. The Company has accounted for this change as a change in accounting estimate that is inseparable from a change in accounting principle and accordingly has accounted for it prospectively.

The following table shows the components of our net periodic benefit cost (income) for our defined benefit pension plans for the three and six months ended June 30, 2016 and 2015:

	Three Months Ended									Three Months Ended
	June 30, 2016									June 30, 2015
(In millions)	U.S.			International			Total			U.S.			International			Total
Components of net periodic benefit cost or (income):
Service cost	$	0.1		$	2.5		$	2.6		$	0.1		$	2.5		$	2.6
Interest cost		1.9			6.5			8.4			2.1			7.7			9.8
Expected return on plan assets		(2.5	)		(9.0	)		(11.5	)		(2.8	)		(10.3	)		(13.1	)
Amortization of net prior service cost		—			0.1			0.1			—			—			—
Amortization of net actuarial loss		0.5			2.1			2.6			0.4			2.3			2.7
Net periodic benefit cost (income)		—			2.2			2.2			(0.2	)		2.2			2.0
Cost (income) of settlement/curtailment		—			(0.3	)		(0.3	)		1.1			(1.0	)		0.1
Total benefit cost (income)	$	—		$	1.9		$	1.9		$	0.9		$	1.2		$	2.1

	Six Months Ended									Six Months Ended
	June 30, 2016									June 30, 2015
(In millions)	U.S.			International			Total			U.S.			International			Total
Components of net periodic benefit cost or (income):
Service cost	$	0.2		$	5.0		$	5.2		$	0.4		$	5.0		$	5.4
Interest cost		3.8			12.9			16.7			4.3			15.3			19.6
Expected return on plan assets		(5.0	)		(18.1	)		(23.1	)		(5.7	)		(20.6	)		(26.3	)
Amortization of net prior service cost		—			0.1			0.1			—			—			—
Amortization of net actuarial loss		1.0			4.4			5.4			0.9			4.7			5.6
Net periodic benefit cost (income)		—			4.3			4.3			(0.1	)		4.4			4.3
Cost (income) of settlement/curtailment		—			(0.2	)		(0.2	)		1.1			(0.7	)		0.4
Total benefit cost (income)	$	—		$	4.1		$	4.1		$	1.0		$	3.7		$	4.7

The following table shows the components of our net periodic benefit cost for our other employee benefit plans for the three and six months period ended June 30, 2016 and 2015:

	Three Months Ended						Six Months Ended
	June 30,						June 30,
(In millions)	2016			2015			2016			2015
Components of net periodic benefit cost or (income):
Service cost	$	0.1		$	0.2		$	0.1		$	0.5
Interest cost		0.4			0.7			0.9			1.5
Amortization of net prior service cost		(0.3	)		(0.2	)		(0.7	)		(0.4	)
Amortization of net actuarial loss		—			0.1			—			0.2
Net periodic benefit cost	$	0.2		$	0.8		$	0.3		$	1.8