Employee Benefits (Tables)

9 Months Ended

Sep. 30, 2013

Pension and other defined contribution retirement plan expenses included the following components:



U.S. Plans	Three Months Ended September 30,						Nine Months Ended September 30,
(DOLLARS IN THOUSANDS)	2013			2012			2013			2012
Service cost for benefits earned	$	881		$	938		$	2,643		$	2,815
Interest cost on projected benefit obligation	5,740			6,002			17,222			18,005
Expected return on plan assets	(6,557		)	(6,041		)	(19,671		)	(18,124		)
Net amortization and deferrals	5,868			4,913			17,606			14,738
Net periodic benefit cost	5,932			5,812			17,800			17,434
Defined contribution and other retirement plans	1,585			1,651			5,531			5,515
Total expense	$	7,517		$	7,463		$	23,331		$	22,949
Non-U.S. Plans	Three Months Ended September 30,						Nine Months Ended September 30,
(DOLLARS IN THOUSANDS)	2013			2012			2013			2012
Service cost for benefits earned	$	4,086		$	3,064		$	12,256		$	9,422
Interest cost on projected benefit obligation	7,718			7,560			23,204			23,144
Expected return on plan assets	(11,859		)	(9,813		)	(35,653		)	(32,701		)
Net amortization and deferrals	2,315			1,589			6,967			4,810
Loss due to settlements and special terminations	35			—			110			874
Net periodic benefit cost	2,295			2,400			6,884			5,549
Defined contribution and other retirement plans	1,548			1,150			2,838			3,479
Total expense	$	3,843		$	3,550		$	9,722		$	9,028

Expense recognized for postretirement benefits other than pensions included the following components:



	Three Months Ended September 30,						Nine Months Ended September 30,
(DOLLARS IN THOUSANDS)	2013			2012			2013			2012
Service cost for benefits earned	$	362		$	341		$	1,086		$	1,023
Interest cost on projected benefit obligation	1,168			1,447			3,504			4,341
Net amortization and deferrals	(663		)	(361		)	(1,989		)	(1,083		)
Total postretirement benefit expense	$	867		$	1,427		$	2,601		$	4,281