XML 84 R70.htm IDEA: XBRL DOCUMENT v3.8.0.1
Retirement and Post-Retirement Benefit Plans (Details 4) - USD ($)
$ in Millions
12 Months Ended
Oct. 31, 2017
Oct. 31, 2016
Oct. 31, 2015
Change in benefit obligation:      
Settlement [1] $ 64 $ 0 $ 7
Defined Benefit Plans | U.S. Plans      
Change in benefit obligation:      
Projected benefit obligation—beginning of year 7    
Projected benefit obligation—end of year(3) 5 7  
Defined Benefit Plans | U.S. Plans | Discontinued Operations, Disposed of by Means Other than Sale [Member] | Everett Transaction      
Change in fair value of plan assets:      
Transfer to Everett/Seattle plans (702)    
Change in benefit obligation:      
Decrease from transfer 503    
Defined Benefit Plans | U.S. Plans | Discontinued Operations, Disposed of by Means Other than Sale [Member] | Seattle Transaction      
Change in fair value of plan assets:      
Transfer to Everett/Seattle plans (97)    
Change in benefit obligation:      
Decrease from transfer 165    
Defined Benefit Plans | Non-U.S. Plans      
Change in fair value of plan assets:      
Fair value—beginning of year 11,989 11,684  
Transfer to Everett/Seattle plans (799) 0  
Addition/deletion of plans(2) 5 141  
Actual return on plan assets 941 1,212  
Employer contributions 266 242  
Participant contributions 17 40  
Benefits paid (408) (344)  
Settlement (60) (16)  
Currency impact 659 (970)  
Fair value—end of year(3) 12,610 11,989 11,684
Change in benefit obligation:      
Projected benefit obligation—beginning of year 13,555 12,483  
Transfer from Parent (668) 0  
Addition/deletion of plans(2) 19 25  
Service cost 139 199 48
Interest cost 213 317 85
Participant contributions 17 40  
Actuarial (gain) loss (445) 1,832  
Benefits paid (408) (344)  
Plan amendments (1) 1  
Curtailment (1) 0  
Settlement (60) (16)  
Special termination benefits 5 5  
Currency impact 704 (987)  
Projected benefit obligation—end of year(3) 13,069 13,555 12,483
Funded status at end of year (459) (1,566)  
Accumulated benefit obligation $ 12,832 $ 13,241  
Weighted average assumptions used to calculate the projected benefit obligations for Direct plans:      
Discount rate 2.00% 1.70%  
Expected increase in compensation levels 2.30% 2.30%  
Net amounts recognized for the Direct plans in Combined and Consolidated Balance Sheets:      
Non-current assets $ 830 $ 366  
Current liabilities (39) (20)  
Non-current liabilities (1,250) (1,912)  
Funded status at end of year (459) (1,566)  
Pretax net actuarial loss (gain) and prior service benefit recognized in accumulated other comprehensive loss for and prior service benefit recognized in Accumulated other comprehensive loss for the Direct defined benefit plans:      
Net actuarial loss (gain) 2,777    
Prior service benefit (103)    
Total recognized in accumulated other comprehensive loss 2,674    
Net actuarial loss and prior service benefit for Direct plans that are expected to be amortized from Accumulated other comprehensive loss and recognized as components of net periodic benefit cost (credit):      
Net actuarial loss (gain) 206    
Prior service benefit (17)    
Total expected to be recognized in net periodic benefit cost (credit) 189    
Direct defined benefit plans with projected benefit obligations exceeding the fair value of plan assets:      
Aggregate fair value of plan assets 2,596 6,193  
Aggregate projected benefit obligation 3,884 8,125  
Direct defined benefit plans with accumulated benefit obligations exceeding the fair value of plan assets:      
Aggregate fair value of plan assets 1,272 5,856  
Aggregate accumulated benefit obligation 2,476 7,518  
Defined Benefit Plans | Non-U.S. Plans | Discontinued Operations, Disposed of by Means Other than Sale [Member] | Everett Transaction      
Change in fair value of plan assets:      
Employer contributions 1,900    
Post-Retirement Benefit Plans      
Change in fair value of plan assets:      
Fair value—beginning of year 47 40  
Transfer to Everett/Seattle plans 0 0  
Addition/deletion of plans(2) 0 0  
Actual return on plan assets 1 1  
Employer contributions 4 3  
Participant contributions 4 6  
Benefits paid (6) (3)  
Settlement 0 0  
Currency impact 0 0  
Fair value—end of year(3) 50 47 40
Change in benefit obligation:      
Projected benefit obligation—beginning of year 158 139  
Transfer from Parent 0 0  
Addition/deletion of plans(2) 0 0  
Service cost 3 3 0
Interest cost 6 6 1
Participant contributions 4 6  
Actuarial (gain) loss 4 6  
Benefits paid (6) (3)  
Plan amendments 0 0  
Curtailment 0 0  
Settlement 0 0  
Special termination benefits 0 0  
Currency impact 1 1  
Projected benefit obligation—end of year(3) 170 158 $ 139
Funded status at end of year (120) (111)  
Accumulated benefit obligation $ 0 $ 0  
Weighted average assumptions used to calculate the projected benefit obligations for Direct plans:      
Discount rate 4.50% 4.20%  
Expected increase in compensation levels 0.00% 0.00%  
Net amounts recognized for the Direct plans in Combined and Consolidated Balance Sheets:      
Non-current assets $ 0 $ 0  
Current liabilities (4) (3)  
Non-current liabilities (116) (108)  
Funded status at end of year (120) $ (111)  
Pretax net actuarial loss (gain) and prior service benefit recognized in accumulated other comprehensive loss for and prior service benefit recognized in Accumulated other comprehensive loss for the Direct defined benefit plans:      
Net actuarial loss (gain) (2)    
Prior service benefit 0    
Total recognized in accumulated other comprehensive loss (2)    
Net actuarial loss and prior service benefit for Direct plans that are expected to be amortized from Accumulated other comprehensive loss and recognized as components of net periodic benefit cost (credit):      
Net actuarial loss (gain) (3)    
Prior service benefit 0    
Total expected to be recognized in net periodic benefit cost (credit) $ (3)    
[1] In fiscal 2017, represents adjustments to the net periodic pension cost resulting from remeasurements of Hewlett Packard Enterprise pension plans due to plan separations in connection with the separation and merger of Seattle SpinCo, Inc. with Micro Focus and Everett SpinCo, Inc. with Computer Sciences Corporation. In fiscal 2015, Defined benefit plan settlement charges and remeasurement (benefit), was related to U.S. defined benefit plan settlement expense and net periodic benefit cost resulting from former Parent's voluntary lump sum program announced in January 2015.