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12. Commitments & Contingent Liabilities Pension obligations and funded status (Tables)
12 Months Ended
Dec. 31, 2017
Defined Benefit Plan Disclosure [Line Items]  
Changes in Projected Benefit Obligations, Fair Value of Plan Assets, and Funded Status of Plan [Table Text Block] Obligations and Funded Status
The following table sets forth the change in benefit obligations, fair value of plan assets and amounts recognized in the Consolidated Balance Sheets for the plans (in millions):

Change in benefit obligation:
2017
2016
Benefit obligation at beginning of year
$122.7
$120.8
Service cost
6.5

6.1

Interest cost
1.1

1.4

Plan participants' contributions
2.8

2.6

Actuarial (gain) loss
3.3


Gross benefits paid
(3.2
)
(3.3
)
Plan amendments
1.1


Special termination benefits
(2.0
)

Settlements
(5.1
)
(2.5
)
Change attributable to foreign exchange
9.4

(2.4
)
 
 
 
Benefit obligation at end of year
136.6

122.7

 
 
 
Change in plan assets:
 
 
Fair value of plan assets at beginning year
58.8

56.7

Actual return on plan assets
0.5

1.3

Employer contributions
4.0

4.7

Plan participants' contributions
2.8

2.6

Gross benefits paid
(2.3
)
(2.9
)
Settlements
(5.1
)
(2.5
)
Change attributable to foreign exchange
3.0

(1.1
)
 
 
 
Fair value of plan assets at end of year
61.7

58.8

 
 
 
Under funded status of plans
$(74.9)
$(63.9)
 
 
 
Amounts recognized in the consolidated balance sheets:
 
 
Current liabilities (Accrued payroll and employee benefits)
$(1.1)
$(0.5)
Noncurrent liabilities (Other long-term liabilities)
(73.8
)
(63.4
)
 
 
 
Net liability, end of fiscal year
$(74.9)
$(63.9)