Defined Benefit Plan obligation, Assumption change

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- Definition

Defined benefit plan assets, benefits paid - funded plan

+ References

No definition available.

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- Definition

Defined benefit plan, experience gain

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No definition available.

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- Definition

Expected percentage of return on plan assets

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No definition available.

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- Definition

Total expected future payment, defined benefit plan

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No definition available.

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- Definition

Amount of actuarial present value of benefits attributed to employee service rendered, excluding assumptions about future compensation level.

+ References

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- Definition

Amount, before tax, of accumulated other comprehensive (income) loss for defined benefit plan, that has not been recognized in net periodic benefit cost (credit).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14A
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- Definition

Amount of increase (decrease) in plan assets of defined benefit plan from actual return (loss) determined by change in fair value of plan assets adjusted for contributions, benefit payments, and other expenses.

+ References

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- Definition

Amount of gain (loss) from change in actuarial assumptions which (increases) decreases benefit obligation of defined benefit plan. Assumptions include, but are not limited to, interest, mortality, employee turnover, salary, and temporary deviation from substantive plan.

+ References

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- Definition

Amount of gain (loss), recognized immediately as component of net periodic benefit (cost) credit, for change in value of benefit obligation or plan assets from experience different from that assumed, change in actuarial assumption, or consequence of temporarily deviating from substantive plan. Includes, but is not limited to, amount in excess of ten percent of greater of fair value of plan assets or benefit obligation.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 30
-Section 35
-Paragraph 20
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- Definition

Weighted average rate for present value of future retirement benefits cash flows, used to determine benefit obligation of defined benefit plan.

+ References

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- Definition

Weighted average rate increase of compensation, used to determine benefit obligation of defined benefit plan. Plan includes, but is not limited to, pay-related defined benefit plan.

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- Definition

Amount of actuarial present value of benefits attributed to service rendered by employee for defined benefit plan.

+ References

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- Definition

Amount of payment to participant of defined benefit plan which decreases benefit obligation. For pension plan, payment includes, but is not limited to, pension benefits and death benefits. For other postretirement plan, payment includes, but is not limited to, prescription drug benefits, health care benefits, life insurance benefits, and legal, educational and advisory services.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition

Amount of increase in benefit obligation of defined benefit plan from business combination.

+ References

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Amount of increase in plan assets of defined benefit plan from business combination.

+ References

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- Definition

A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.

+ References

No definition available.

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- Definition

A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.

+ References

No definition available.

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- Definition

Amount of contribution received by defined benefit plan from employer which increases plan assets.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
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- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

No definition available.

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- Definition

Amount of benefits for defined benefit plan expected to be paid in five fiscal years after fifth fiscal year following latest fiscal year.

+ References

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- Definition

Amount of benefits for defined benefit plan expected to be paid in next fiscal year following latest fiscal year.

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- Definition

Amount of benefits for defined benefit plan expected to be paid in fifth fiscal year following latest fiscal year.

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- Definition

Amount of benefits for defined benefit plan expected to be paid in fourth fiscal year following latest fiscal year.

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- Definition

Amount of benefits for defined benefit plan expected to be paid in third fiscal year following latest fiscal year.

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- Definition

Amount of benefits for defined benefit plan expected to be paid in second fiscal year following latest fiscal year.

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- Definition

Amount of expected return (loss) recognized in net periodic benefit (cost) credit, calculated based on expected long-term rate of return and market-related value of plan assets of defined benefit plan.

+ References

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- Definition

Fair value of assets that have been segregated and restricted to provide pension or postretirement benefits. Assets include, but are not limited to, stocks, bonds, other investments, earnings from investments, and contributions by the employer and employees.

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- Definition

Amount of foreign currency translation gain (loss) which (increases) decreases benefit obligation of defined benefit plan.

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- Definition

Amount of funded (unfunded) status of defined benefit plan, measured as difference between fair value of plan assets and benefit obligation. Includes, but is not limited to, overfunded (underfunded) status.

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- Definition

Amount of cost recognized for passage of time related to defined benefit plan.

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- Definition

Amount of net periodic benefit cost (credit) for defined benefit plan.

+ References

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- Definition

Amount of projected benefit obligation for defined benefit pension plan with accumulated benefit obligation in excess of plan assets.

+ References

Reference 1: 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=77993564&loc=d3e4179-114921

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- Definition

Amount of foreign currency translation gain (loss) which increases (decreases) plan assets of defined benefit plan.

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- Definition

Percentage of target investment allocation to total plan assets. Includes, but is not limited to, percentage on weighted-average basis if more than one plan.

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- Definition

Amount of cost for actuarial present value of benefits attributed to service rendered by employee for defined benefit plan.

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- Definition

Amount of liability, recognized in statement of financial position, for defined benefit pension and other postretirement plans, classified as current.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 20
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- Definition

Amount of liability, recognized in statement of financial position, for defined benefit pension and other postretirement plans, classified as noncurrent.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 20
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