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An assumption as to the rate of return on plan assets reflecting the average rate of earnings expected on the funds invested or to be invested to provide for the benefits included in the benefit obligation.

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Expected Long-Term Rate of Return on Plan Assets

-URI http://asc.fasb.org/extlink&oid=6512046

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (k)(3)

-URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920

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Describes pertinent information about the defined benefit plan that is not otherwise reflected in the taxonomy.

No definition available.

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Descriptions and additional disclosures particular to unfunded plans. Unfunded plans may include foreign pension plans, which may not be funded because there are no tax advantages to funding plans in those jurisdictions, and may also include other postretirement benefit plans.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e2439-114920

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e2410-114920

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General information regarding defined benefit plans. A defined benefit pension plan is a plan that defines an amount of pension benefit to be provided, usually as a function of one or more factors such as age, years of service, or compensation. An other postretirement defined benefit plan is an arrangement that is mutually understood by an employer and its employees, whereby an employer undertakes to provide its employees with benefits other than pensions, after they retire in exchange for their services over a specified period of time, upon attaining a specified age while in service, or a combination of both. Any plan that is not a defined contribution plan is a defined benefit plan. General descriptive information about the employer's defined benefit plans, including employee groups covered, type of benefit formula, type of benefits, cost sharing arrangements, funding policy, types of assets held, and significant nonbenefit liabilities, if any. Also includes information pertaining to multiple employer plans, which are accounted for as single-employer plans.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Defined Benefit Plan

-URI http://asc.fasb.org/extlink&oid=49172387