Employee Benefits (Tables)

9 Months Ended

Sep. 30, 2014

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)	2014			2013			2014			2013
Service cost for benefits earned	$	530		$	881		$	2,299		$	2,643
Interest cost on projected benefit obligation	6,349			5,740			18,812			17,222
Expected return on plan assets	(6,906		)	(6,557		)	(20,732		)	(19,671		)
Net amortization and deferrals	4,720			5,868			13,229			17,606
Net periodic benefit cost	4,693			5,932			13,608			17,800
Defined contribution and other retirement plans	1,964			1,585			5,866			5,531
Total expense	$	6,657		$	7,517		$	19,474		$	23,331

Non-U.S. Plans	Three Months Ended September 30,						Nine Months Ended September 30,
(DOLLARS IN THOUSANDS)	2014			2013			2014			2013
Service cost for benefits earned	$	2,772		$	4,086		$	10,722		$	12,256
Interest cost on projected benefit obligation	8,298			7,718			25,250			23,204
Expected return on plan assets	(12,576		)	(11,859		)	(37,731		)	(35,653		)
Net amortization and deferrals	2,058			2,315			8,012			6,967
Loss due to settlements and special terminations	32			35			32			110
Net periodic benefit cost	584			2,295			6,285			6,884
Defined contribution and other retirement plans	1,886			1,548			4,508			2,838
Total expense	$	2,470		$	3,843		$	10,793		$	9,722

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)	2014			2013			2014			2013
Service cost for benefits earned	$	326		$	362		$	971		$	1,086
Interest cost on projected benefit obligation	1,197			1,168			3,672			3,504
Net amortization and deferrals	(1,124		)	(663		)	(3,082		)	(1,989		)
Total postretirement benefit expense	$	399		$	867		$	1,561		$	2,601