PENSION AND POSTRETIREMENT BENEFITS (Details) (USD $) In Millions, unless otherwise specified	12 Months Ended
May 26, 2013	May 27, 2012	May 29, 2011
Change in Plan Assets
Fair value of plan assets at beginning of year	$ 2,766.6
Investment and administrative expenses	(2,135.6)	(1,983.6)	(1,499.0)
Fair value of plan assets at end of year	3,343.3	2,766.6
Pension Benefits
Change in Benefit Obligation
Benefit obligation at beginning of year	3,328.3	2,881.4
Service cost	81.8	68.7	59.7
Interest cost	150.1	149.2	147.5
Amendments	6.8	5.3
Actuarial loss	114.3	337.5
Curtailments	(0.4)
Benefits paid	(147.8)	(138.8)
Business combination	284.4	25.0
Benefit obligation at ending of year	3,817.5	3,328.3	2,881.4
Change in Plan Assets
Fair value of plan assets at beginning of year	2,766.6	2,543.9
Actual return on plan assets	457.1	24.8
Employer contributions	19.8	326.4
Investment and administrative expenses	(16.5)	(14.2)
Benefits paid	(147.8)	(138.8)
Business combination	264.1	24.5
Fair value of plan assets at end of year	3,343.3	2,766.6	2,543.9
Other Benefits
Change in Benefit Obligation
Benefit obligation at beginning of year	282.7	322.6
Service cost	0.6	0.6	0.6
Interest cost	10.5	13.2	16.3
Plan participants' contributions	5.3	6.7
Amendments	0	(40.6)
Actuarial loss	(7.6)	11.6
Benefits paid	(27.2)	(36.0)
Business combination	38.5	4.6
Benefit obligation at ending of year	302.8	282.7	322.6
Change in Plan Assets
Fair value of plan assets at beginning of year	0.1	0.1
Employer contributions	21.9	29.3
Plan participants' contributions	5.3	6.7
Benefits paid	(27.2)	(36.0)
Fair value of plan assets at end of year	$ 0.1	$ 0.1	$ 0.1

The difference between fair value of plan assets at the end of the period and the fair value at the beginning of the period, adjusted for contributions and payments of benefits during the period, and after adjusting for taxes and other expenses, as applicable.

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Amount of gain (loss) from a decision to temporarily deviate from the substantive plan, or from a change in benefit obligation or plan asset value from changes in actuarial assumptions, for example, but not limited to, interest, mortality, employee turnover or salary scale.

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1) For defined benefit pension plans, the benefit obligation is the projected benefit obligation, which is the actuarial present value as of a date of all benefits attributed by the pension benefit formula to employee service rendered prior to that date. 2) For other postretirement defined benefit plans, the benefit obligation is the accumulated postretirement benefit obligation, which is the actuarial present value of benefits attributed to employee service rendered to a particular date.

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Assets, usually stocks, bonds, and other investments, that have been segregated and restricted (usually in a trust) to provide benefits, at their fair value as of the measurement date. Plan assets include amounts contributed by the employer (and by employees for a contributory plan) and amounts earned from investing the contributions, less benefits paid. If a plan has liabilities other than for benefits, those non-benefit obligations may be considered as reductions of plan assets.

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