XML 98 R85.htm IDEA: XBRL DOCUMENT v3.6.0.2
Retirement and Other Employee Benefits - Reconciliation of Benefit Obligations, Plan Assets and Funded Status for Defined Benefit Pension Plans and Post-Retirement Plans (Detail) - USD ($)
$ in Millions
12 Months Ended
Dec. 30, 2016
Jan. 01, 2016
Dec. 26, 2014
Change in Plan Assets:      
Beginning fair value $ 13.4    
Ending fair value 13.1 $ 13.4  
Amounts recognized in Accumulated other comprehensive income (loss):      
Net gains occurring during the year 5.2 4.2  
Central America      
Amounts recognized in Accumulated other comprehensive income (loss):      
Net gains occurring during the year 0.8 0.8 $ 0.9
United Kingdom      
Change in Plan Assets:      
Beginning fair value 53.4    
Ending fair value 50.5 53.4  
US Pension Plans      
Change in Benefit Obligation:      
Beginning benefit obligation [1] 17.6 19.3  
Service cost 0.0 [1] 0.0 [1] 0.0
Interest cost 0.7 [1] 0.7 [1] 0.7
Actuarial loss (gain) [1] 0.1 (1.0)  
Benefits paid [1] (1.4) (1.4)  
Exchange rate changes [1],[2] 0.0 0.0  
Ending benefit obligation [1] 17.0 17.6 19.3
Change in Plan Assets:      
Beginning fair value [1] 13.4 14.1  
Actual return on plan assets [1] 0.8 (0.1)  
Company contributions [1] 0.3 0.8  
Benefits paid [1] (1.4) (1.4)  
Exchange rate changes [1],[2] 0.0 0.0  
Ending fair value [1] 13.1 13.4 14.1
Amounts recognized in the Consolidated Balance Sheets:      
Accounts payable and accrued expenses (current liability) [1] 0.0 0.0  
Retirement benefits liability (noncurrent liability) [1] 3.9 4.1  
Net amount recognized in the Consolidated Balance Sheets [1] 3.9 4.1  
Amounts recognized in Accumulated other comprehensive income (loss):      
Net actuarial (loss) gain [1],[3] (9.4) (9.3)  
Net amount recognized in accumulated other comprehensive income (loss) (9.4) [1],[3] (9.3) [1],[3] (9.7)
Net gains occurring during the year 0.4 0.0  
Pension Plans      
Amounts recognized in Accumulated other comprehensive income (loss):      
Net gains occurring during the year 2.2 1.7  
Pension Plans | United Kingdom      
Change in Benefit Obligation:      
Beginning benefit obligation [1] 58.8 63.7  
Service cost 0.0 [1] 0.0 [1] 0.0
Interest cost 1.9 [1] 2.2 [1] 2.7
Actuarial loss (gain) [1] 10.8 (1.5)  
Benefits paid [1] (4.3) (2.3)  
Exchange rate changes [1],[2] (10.2) (3.3)  
Ending benefit obligation [1] 57.0 58.8 63.7
Change in Plan Assets:      
Beginning fair value [1] 53.4 55.4  
Actual return on plan assets [1] 8.7 1.1  
Company contributions [1] 1.9 2.2  
Benefits paid [1] (4.3) (2.3)  
Exchange rate changes [1],[2] (9.2) (3.0)  
Ending fair value [1] 50.5 53.4 55.4
Amounts recognized in the Consolidated Balance Sheets:      
Accounts payable and accrued expenses (current liability) [1] 0.0 0.0  
Retirement benefits liability (noncurrent liability) [1] 6.5 5.5  
Net amount recognized in the Consolidated Balance Sheets [1] 6.5 5.5  
Amounts recognized in Accumulated other comprehensive income (loss):      
Net actuarial (loss) gain [1],[3] (2.8) 2.1  
Net amount recognized in accumulated other comprehensive income (loss) (2.8) [1],[3] 2.1 [1],[3] 2.5
Net gains occurring during the year 4.7 0.3  
Post-retirement Plans | Central America      
Change in Benefit Obligation:      
Beginning benefit obligation 57.8 58.1  
Service cost 5.2 5.8 5.2
Interest cost 3.8 3.7 3.6
Actuarial loss (gain) 1.3 (1.6)  
Benefits paid (6.3) (8.1)  
Exchange rate changes [2] 0.1 (0.1)  
Ending benefit obligation 61.9 57.8 58.1
Change in Plan Assets:      
Beginning fair value 0.0 0.0  
Actual return on plan assets 0.0 0.0  
Company contributions 6.3 8.1  
Benefits paid (6.3) (8.1)  
Exchange rate changes [2] 0.0 0.0  
Ending fair value 0.0 0.0 0.0
Amounts recognized in the Consolidated Balance Sheets:      
Accounts payable and accrued expenses (current liability) 7.2 6.7  
Retirement benefits liability (noncurrent liability) 54.7 51.1  
Net amount recognized in the Consolidated Balance Sheets 61.9 57.8  
Amounts recognized in Accumulated other comprehensive income (loss):      
Net actuarial (loss) gain [3] (14.6) (14.1)  
Net amount recognized in accumulated other comprehensive income (loss) (14.6) [3] (14.1) [3] $ (16.9)
Net gains occurring during the year $ 1.3 $ (1.6)  
[1] The accumulated benefit obligation is the same as the projected benefit obligation.
[2] The exchange rate difference included in the reconciliation of the change in benefit obligation and the change in plan assets above results from currency fluctuations of the U.S. dollar relative to the British pound for the U.K. plan and the U.S. dollar versus Central American currencies such as the Costa Rican colon and Guatemalan quetzal for the Central American plans as of December 30, 2016 and January 1, 2016, when compared to the previous year.
[3] We had accumulated other comprehensive income of $5.2 million as of December 30, 2016 and $4.2 million as of January 1, 2016 related to tax effect of unamortized pension gains.