XML 136 R51.htm IDEA: XBRL DOCUMENT v2.4.0.6
Long-Term Employee Benefits (Tables)
12 Months Ended
Dec. 31, 2012
Defined Benefit Plan Disclosure [Line Items]  
Summarized Information on Pension and Other Long-Term Benefits Plans
 
Pension Benefits
Other Benefits
Obligations and Funded Status at December 31,
2012
2011
2012
2011
Change in benefit obligation
 
 
 
 
 
 
 
 
Benefit obligation at beginning of year
$
27,083

 
$
23,924

 
$
4,379

 
$
3,989

 
Service cost
277

 
249

 
37

 
33

 
Interest cost
1,165

 
1,253

 
174

 
212

 
Plan participants' contributions
24

 
21

 
110

 
112

 
Actuarial loss
2,245

 
3,062

 
60

 
441

 
Benefits paid
(1,593
)
 
(1,610
)
 
(371
)
 
(424
)
 
Amendments
(22
)
 
2

 
(857
)
1 
11

 
Net effects of acquisitions/divestitures

 
182

 

 
5

 
Benefit obligation at end of year
$
29,179

 
$
27,083

 
$
3,532

 
$
4,379

 
Change in plan assets
 
 
 
 
 
 
 
 
Fair value of plan assets at beginning of year
$
17,794

 
$
18,403

 
$

 
$

 
Actual gain on plan assets
2,326

 
471

 

 

 
Employer contributions
848

 
341

 
261

 
312

 
Plan participants' contributions
24

 
21

 
110

 
112

 
Benefits paid
(1,593
)
 
(1,610
)
 
(371
)
 
(424
)
 
Net effects of acquisitions/divestitures

 
168

 

 

 
Fair value of plan assets at end of year
$
19,399

 
$
17,794

 
$

 
$

 
Funded status
 
 
 
 
 
 
 
 
U.S. plans with plan assets
$
(6,625
)
 
$
(6,894
)
 
$

 
$

 
Non-U.S. plans with plan assets
(1,443
)
 
(901
)
 

 

 
All other plans
(1,712
)
2 
(1,494
)
2 
(3,532
)
 
(4,379
)
 
Total
$
(9,780
)
 
$
(9,289
)
 
$
(3,532
)
 
$
(4,379
)
 
Amounts recognized in the Consolidated Balance
     Sheets consist of:
 
 
 
 
 
 
 
 
Other assets
$
5

 
$
4

 
$

 
$

 
Other accrued liabilities (Note 13)
(110
)
 
(107
)
 
(257
)
 
(316
)
 
Other liabilities (Note 15)
(9,303
)
 
(9,186
)
 
(3,271
)
 
(4,063
)
 
Liabilities related to assets held for sale
(372
)
 

 
(4
)
 

 
Net amount recognized
$
(9,780
)
 
$
(9,289
)
 
$
(3,532
)
 
$
(4,379
)
 

1. 
Due to an amendment in 2012 to the company's U.S. parent company retiree medical and dental plans for Medicare eligible pensioners and survivors from the company sponsored group plans to a company-funded Health Reimbursement Arrangement (HRA), the benefit obligation decreased by $838 and prior service cost was credited by $838.
2. 
Includes pension plans maintained around the world where funding is not customary.

Schedule of Amounts Recognized in Accumulated Other Comprehensive Loss
 
Pension Benefits
Other Benefits
December 31,
2012
2011
2012
2011
Net loss
$
(13,042
)
$
(12,477
)
$
(1,233
)
$
(1,266
)
Prior service (cost) benefit
(62
)
(99
)
1,567

862

 
$
(13,104
)
$
(12,576
)
$
334

$
(404
)
Schedule of Information for Pension Plans with Projected Benefit Obligation in Excess of Plan Assets
Information for pension plans with projected benefit obligation in excess of plan assets
2012
2011
Projected benefit obligation
$
29,043

$
27,002

Accumulated benefit obligation
27,130

25,049

Fair value of plan assets
19,258

17,710

Schedule of Information for Pension Plans with Accumulated Benefit Obligation in Excess of Plan Assets
Information for pension plans with accumulated benefit obligations in excess of plan assets
2012
2011
Projected benefit obligation
$
28,925

$
25,810

Accumulated benefit obligation
27,064

23,974

Fair value of plan assets
19,179

16,576

Schedule of Assumptions Used to Determine Benefit Obligations
 
Pension Benefits
Other Benefits
Weighted-average assumptions used to determine benefit obligations at December 31,
2012
2011
2012
2011
Discount rate
3.89
%
4.49
%
3.85
%
4.50
%
Rate of compensation increase1
4.13
%
4.18
%
4.40
%
4.40
%


1. 
The rate of compensation increase represents the single annual effective salary increase that an average plan participant would receive during the participant's entire career at the company.
Schedule of Assumptions Used to Determine Net Periodic Benefit Cost [Text Block]
 
Pension Benefits
Other Benefits
Weighted-average assumptions used to determine net
     periodic benefit cost for the years ended December 31,
2012
2011
2010
2012
2011
2010
Discount rate
4.32
%
5.32
%
5.80
%
4.49
%
5.50
%
6.00
%
Expected return on plan assets
8.61
%
8.73
%
8.64
%
%
%
%
Rate of compensation increase
4.18
%
4.24
%
4.24
%
4.40
%
4.50
%
4.50
%
Schedule of Assumed Health Care Cost Trend Rates
Assumed health care cost trend rates at December 31,
2012
2011
Health care cost trend rate assumed for next year
8
%
8
%
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate)
5
%
5
%
Year that the rate reaches the ultimate trend rate
2016

2015

Schedule of a One-Percentage Point Change in Assumed Health Care Cost Trend Rates
 
1-Percentage
Point Increase
1-Percentage
Point Decrease
Increase (decrease) on total of service and interest cost
$
5

$
(5
)
Increase (decrease) on post-retirement benefit obligation
75

(86
)
Schedule of Weighted Average Target Allocations for Plan Assets
Target allocation for plan assets at December 31,
2012
2011
U.S. equity securities
28
%
27
%
Non-U.S. equity securities
21

20

Fixed income securities
29

29

Hedge funds
2

2

Private market securities
13

14

Real estate
7

8

Total
100
%
100
%
Schedule of Fair Value of Pension Assets
 
Fair Value Measurements at December 31, 2012
Asset Category
Total
Level 1
Level 2
Level 3
Cash and cash equivalents
$
2,613

$
2,584

$
29

$

U.S. equity securities1
3,647

3,604

25

18

Non-U.S. equity securities
3,928

3,842

86


Debt – government-issued
1,714

443

1,271


Debt – corporate-issued
2,236

378

1,831

27

Debt – asset-backed
1,059

40

1,017

2

Hedge funds
389


2

387

Private market securities
2,926


4

2,922

Real estate
1,236

82


1,154

Derivatives – asset position
129

6

123


Derivatives – liability position
(80
)
(1
)
(79
)

 
$
19,797

$
10,978

$
4,309

$
4,510

Pension trust receivables2
312

 

 

 

Pension trust payables3
(710
)
 

 

 

Total
$
19,399

 

 

 

 
 
Fair Value Measurements at December 31, 2011
Asset Category
Total
Level 1
Level 2
Level 3
Cash and cash equivalents
$
2,085

$
1,962

$
123

$

U.S. equity securities1
3,624

3,576

20

28

Non-U.S. equity securities
3,227

3,166

61


Debt – government-issued
1,596

391

1,205


Debt – corporate-issued
1,844

114

1,700

30

Debt – asset-backed
963

36

923

4

Hedge funds
396


4

392

Private market securities
2,959



2,959

Real estate
1,196

109


1,087

Derivatives – asset position
127

4

123


Derivatives – liability position
(90
)
(2
)
(88
)

 
$
17,927

$
9,356

$
4,071

$
4,500

Pension trust receivables2
463

 

 

 

Pension trust payables3
(596
)
 

 

 

Total
$
17,794

 

 

 


1. 
The company's pension plans directly held $449 (2 percent of total plan assets) and $457 (3 percent of total plan assets) of DuPont common stock at December 31, 2012 and 2011, respectively.
2. 
Primarily receivables for investment securities sold.
3. 
Primarily payables for investment securities purchased.

Schedule of Fair Value of Plan Assets Held in Level 3
    
Level 3 Assets
    
Total
U.S. Equity
Securities
Debt-
Corporate
Issued
Debt-
Asset-
Backed
Hedge Funds
Private
Market
Securities
Real
Estate
Beginning balance at December 31, 2010
$
3,920

$
20

$
34

$
4

$

$
2,931

$
931

Realized gain (loss)
11


(10
)


21


Change in unrealized gain (loss)
201

(3
)
9


(9
)
124

80

Purchases, sales and settlements
375

10

5


401

(117
)
76

Transfers (out) in of Level 3
(7
)
1

(8
)




Ending balance at December 31, 2011
$
4,500

$
28

$
30

$
4

$
392

$
2,959

$
1,087

Realized gain (loss)
14

(3
)


(6
)
23


Change in unrealized gain (loss)
253

(8
)
(10
)

17

179

75

Purchases, sales and settlements
(134
)
(1
)
7

(2
)
(16
)
(114
)
(8
)
Transfers (out) in of Level 3
(123
)
2




(125
)

Ending balance at December 31, 2012
$
4,510

$
18

$
27

$
2

$
387

$
2,922

$
1,154

Schedule of Estimated Future Benefit Payments
    
Pension
Benefits
Other Benefits
2013
$
1,629

$
260

2014
1,604

254

2015
1,629

252

2016
1,637

250

2017
1,667

246

Years 2018-2022
8,678

1,178

Pension Plans, Defined Benefit [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Schedule of Net Benefit Costs and Other Comprehensive Income Tables [Table Text Block]
 
Pension Benefits
Components of net periodic benefit cost (credit) and amounts recognized in other
     comprehensive income
2012
2011
2010
Net periodic benefit cost
 
 
 
Service cost
$
277

$
249

$
207

Interest cost
1,165

1,253

1,262

Expected return on plan assets
(1,517
)
(1,475
)
(1,435
)
Amortization of loss
887

613

507

Amortization of prior service cost
13

16

16

Curtailment / settlement loss
7



Net periodic benefit cost1
$
832

$
656

$
557

Changes in plan assets and benefit obligations recognized in other
     comprehensive income
 
 
 
Net loss
$
1,433

$
4,069

$
635

Amortization of loss
(887
)
(613
)
(507
)
Prior service (benefit) cost
(22
)
2


Amortization of prior service cost
(13
)
(16
)
(16
)
Curtailment / settlement loss
(7
)


Total loss recognized in other comprehensive income
$
504

$
3,442

$
112

Noncontrolling interest
(1
)
(11
)
(1
)
Accumulated other comprehensive income assumed from purchase of noncontrolling interest
25



Total loss recognized in other comprehensive income, attributable to DuPont
$
528

$
3,431

$
111

Total recognized in net periodic benefit cost and other comprehensive income
$
1,360

$
4,087

$
668



1. 
The above amounts include net periodic benefit cost relating to discontinued operations for 2012, 2011 and 2010 of $42, $41 and $38, respectively.
Other Long-Term Employee Benefit Plans Defined Benefit [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Schedule of Net Benefit Costs and Other Comprehensive Income Tables [Table Text Block]
 
Other Benefits
Components of net periodic benefit cost (credit) and amounts recognized in other
     comprehensive income
2012
2011
2010
Net periodic benefit cost
 
 
 
Service cost
$
37

$
33

$
29

Interest cost
174

212

238

Amortization of loss
94

60

58

Amortization of prior service benefit
(155
)
(121
)
(106
)
Curtailment loss
3



Net periodic benefit cost1
$
153

$
184

$
219

Changes in plan assets and benefit obligations recognized in other
     comprehensive income
 
 
 
Net loss
$
60

$
437

$
94

Amortization of loss
(94
)
(60
)
(58
)
Prior service (benefit) cost
(857
)
11

(189
)
Amortization of prior service benefit
155

121

106

Curtailment loss
(3
)


Total (benefit) loss recognized in other comprehensive income
$
(739
)
$
509

$
(47
)
Accumulated other comprehensive income assumed from purchase of noncontrolling interest
1



Total (benefit) loss recognized in other comprehensive income, attributable to DuPont
$
(738
)
$
509

$
(47
)
Total recognized in net periodic benefit cost and other comprehensive income
$
(585
)
$
693

$
172



1. 
The above amounts include net periodic benefit cost relating to discontinued operations for 2012, 2011 and 2010 of $2, $2 and $1, respectively.