Net Periodic Benefit Cost - Defined Benefit Plans

9 Months Ended

Oct. 01, 2011

Net Periodic Benefit Cost - Defined Benefit Plans

K. Net Periodic Benefit Cost — Defined Benefit Plans

Following are the components of net periodic benefit cost for the three and nine months ended October 1, 2011 and October 2, 2010 (in millions):


	Third Quarter
	Pension Benefits												Other Benefits
	U.S. Plans						Non-U.S. Plans						U.S. Plans
	2011			2010			2011			2010			2011			2010
Service cost	$	1.6		$	5.6		$	3.3		$	3.2		$	—		$	0.2
Interest cost		17.6			18.5			13.3			12.5			0.8			1.4
Expected return on plan assets		(17.5	)		(15.6	)		(12.7	)		(11.2	)		—			—
Amortization of prior service cost (credit)		0.3			0.4			0.1			0.1			(0.2	)		—
Amortization of transition obligation		—			—			(0.1	)		—			—			—
Amortization of net loss (gain)		0.6			0.5			0.8			1.1			—			(0.1	)
Curtailment loss		—			—			—			0.5			—			—

Net periodic benefit cost	$	2.6		$	9.4		$	4.7		$	6.2		$	0.6		$	1.5


	Year-to-Date
	Pension Benefits												Other Benefits
	U.S. Plans						Non-U.S. Plans						U.S. Plans
	2011			2010			2011			2010			2011			2010
Service cost	$	4.8		$	12.9		$	9.4		$	7.5		$	0.5		$	0.8
Interest cost		52.6			43.3			39.9			30.2			2.7			3.4
Expected return on plan assets		(52.5	)		(36.6	)		(38.2	)		(27.5	)		—			—
Amortization of prior service cost (credit)		0.8			0.8			0.3			0.1			(0.9	)		(0.1	)
Amortization of transition obligation		—			—			—			—			—			—
Amortization of net loss (gain)		1.9			1.5			2.3			3.1			—			(0.1	)
Curtailment loss		—			—			—			1.4			—			—

Net periodic benefit cost	$	7.6		$	21.9		$	13.7		$	14.8		$	2.3		$	4.0

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-URI http://asc.fasb.org/topic&trid=2235017

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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-Paragraph 264

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Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 158

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Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 132R

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-Number FAS106-2

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-Name Implementation Guide (Q and A)

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Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 132R

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-Name Accounting Principles Board Opinion (APB)

-Number 30

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 132R

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-Name Emerging Issues Task Force (EITF)

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 132R

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 132R

-Paragraph 8

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-Name Statement of Financial Accounting Standard (FAS)

-Number 132R

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-Name Statement of Financial Accounting Standard (FAS)

-Number 106

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