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Retirement Benefits (Tables)
 12 Months Ended
Sep. 30, 2013
Pension Plans, Defined Benefit [Member]
  
Schedule of Net Periodic Benefit Costs

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Year Ended September 30,

 

 

United States

 

Other Countries

 

Total

 

 

2013

 

2012

 

2011

 

2013

 

2012

 

2011

 

2013

 

2012

 

2011

Service cost

 

$
4,608 

 

$
3,530 

 

$
3,433 

 

$
1,052 

 

$
1,136 

 

$
992 

 

$
5,660 

 

$
4,666 

 

$
4,425 

Interest cost

 

 
5,569 

 

 
5,816 

 

 
5,646 

 

 
2,113 

 

 
2,280 

 

 
2,284 

 

 
7,682 

 

 
8,096 

 

 
7,930 

Expected return on plan assets

 

 
(8,183)

 

 
(7,008)

 

 
(6,693)

 

 
(2,610)

 

 
(2,584)

 

 
(2,541)

 

 

(10,793)

 

 
(9,592)

 

 
(9,234)

Amortization of:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net (gains) losses

 

 
1,374 

 

 
524 

 

 
312 

 

 
465 

 

 
665 

 

 
900 

 

 
1,839 

 

 
1,189 

 

 
1,212 

Net prior service (benefit) cost

 

 
75 

 

 
75 

 

 
75 

 

 
(8)

 

 
(9)

 

 
(9)

 

 
67 

 

 
66 

 

 
66 

Settlement costs

 

 

 -

 

 

 -

 

 

 -

 

 
37 

 

 
56 

 

 

 -

 

 
37 

 

 
56 

 

 

 -

Net periodic (benefit) cost

 

$
3,443 

 

$
2,937 

 

$
2,773 

 

$
1,049 

 

$
1,544 

 

$
1,626 

 

$
4,492 

 

$
4,481 

 

$
4,399 

 

Schedule of Actuarial Assumptions Used

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2013

 

2012

 

2011

United States:

 

 

 

 

 

 

 

 

Weighted-average assumptions to determine benefit obligation at September 30:

 

 

 

 

 

 

 

 

Discount rate
5.15 

%

 
4.10 

%

 
5.55 

%

Rate of compensation increase
3.50 

 

 
3.50 

 

 
4.00 

 

Weighted-average assumptions to determine periodic benefit costs for years ended September 30:

 

 

 

 

 

 

 

 

Discount rate
4.10 

 

 
5.55 

 

 
5.85 

 

Rate of compensation increase
3.50 

 

 
4.00 

 

 
4.00 

 

Long-term rate of return on plan assets
7.59 

 

 
7.89 

 

 
7.90 

 

United Kingdom:

 

 

 

 

 

 

 

 

Weighted-average assumptions to determine benefit obligation at September 30:

 

 

 

 

 

 

 

 

Discount rate
4.50 

%

 
4.60 

%

 
5.10 

%

Rate of compensation increase
3.50 

 

 
3.90 

 

 
4.30 

 

Weighted-average assumptions to determine periodic benefit costs for years ended September 30:

 

 

 

 

 

 

 

 

Discount rate
4.60 

 

 
5.10 

 

 
4.90 

 

Rate of compensation increase
3.90 

 

 
4.30 

 

 
4.30 

 

Long-term rate of return on plan assets
5.50 

 

 
6.00 

 

 
6.00 

 

Japan:

 

 

 

 

 

 

 

 

Weighted-average assumptions to determine benefit obligation at September 30:

 

 

 

 

 

 

 

 

Discount rate
1.25 

%

 
1.50 

%

 
1.50 

%

Rate of compensation increase
2.00 

 

 
2.00 

 

 
2.00 

 

Weighted-average assumptions to determine periodic benefit costs for years ended September 30:

 

 

 

 

 

 

 

 

Discount rate
1.50 

 

 
1.50 

 

 
1.25 

 

Rate of compensation increase
2.00 

 

 
2.00 

 

 
2.00 

 

Long-term rate of return on plan assets
2.80 

 

 
2.80 

 

 
3.00 

 

Switzerland:

 

 

 

 

 

 

 

 

Weighted-average assumptions to determine benefit obligation at September 30:

 

 

 

 

 

 

 

 

Discount rate
2.25 

%

 
1.75 

%

 
2.50 

%

Rate of compensation increase
2.00 

 

 
2.00 

 

 
2.00 

 

Weighted-average assumptions to determine periodic benefit costs for years ended September 30:

 

 

 

 

 

 

 

 

Discount rate
1.75 

 

 
2.50 

 

 
3.00 

 

Rate of compensation increase
2.00 

 

 
2.00 

 

 
2.00 

 

Long-term rate of return on plan assets

1.75 

 

 
2.50 

 

 
3.00 

 

 

Schedule of Changes in Projected Benefit Obligations, Fair Value of Plan Assets, and Funded Status of Plan

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

At or for the Year Ended September 30,

 

 

United States

 

Other Countries

 

Total

 

 

2013

 

2012

 

2013

 

2012

 

2013

 

2012

Changes in projected benefit obligation:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Projected benefit obligation at beginning of year

 

$
137,639 

 

$
106,341 

 

$
60,837 

 

$
57,355 

 

$
198,476 

 

$
163,696 

Service cost

 

 
4,608 

 

 
3,530 

 

 
1,052 

 

 
1,136 

 

 
5,660 

 

 
4,666 

Interest cost

 

 
5,569 

 

 
5,816 

 

 
2,113 

 

 
2,280 

 

 
7,682 

 

 
8,096 

Net actuarial (gains) losses

 

 
(18,165)

 

 
24,689 

 

 
5,550 

 

 
1,636 

 

 
(12,615)

 

 
26,325 

Contribution by participants

 

 
12 

 

 

 -

 

 
241 

 

 
249 

 

 
253 

 

 
249 

Benefits paid

 

 
(3,131)

 

 
(2,737)

 

 
(2,605)

 

 
(2,525)

 

 
(5,736)

 

 
(5,262)

Amounts paid by Company for Pension Protection Fund levy

 

 

 -

 

 

 -

 

 
(2)

 

 
(20)

 

 
(2)

 

 
(20)

Settlements

 

 

 -

 

 

 -

 

 
(406)

 

 
(330)

 

 
(406)

 

 
(330)

Curtailments

 

 

 -

 

 

 -

 

 
(271)

 

 

 -

 

 
(271)

 

 

 -

Foreign currency exchange rate changes

   

 

 -

 

 

 -

 

 
(2,618)

 

 
1,056 

 

 
(2,618)

 

 
1,056 

Projected benefit obligation at end of year

 

$
126,532 

 

$
137,639 

 

$
63,891 

 

$
60,837 

 

$
190,423 

 

$
198,476 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Changes in fair value of plan assets:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Fair value of plan assets at beginning of year

 

$
105,966 

 

$
89,980 

 

$
55,537 

 

$
48,367 

 

$
161,503 

 

$
138,347 

Actual return on plan assets

 

 
10,621 

 

 
18,123 

 

 
6,541 

 

 
5,246 

 

 
17,162 

 

 
23,369 

Contributions by the company

 

 
16,050 

 

 
600 

 

 
3,187 

 

 
3,359 

 

 
19,237 

 

 
3,959 

Contributions by plan participants

 

 
12 

 

 

 -

 

 
241 

 

 
249 

 

 
253 

 

 
249 

Benefits paid

 

 
(3,131)

 

 
(2,737)

 

 
(2,605)

 

 
(2,525)

 

 
(5,736)

 

 
(5,262)

Settlements

 

 

 -

 

 

 -

 

 
(406)

 

 
(330)

 

 
(406)

 

 
(330)

Foreign currency exchange rate changes

 

 

 -

 

 

 -

 

 
(1,838)

 

 
1,171 

 

 
(1,838)

 

 
1,171 

Fair value of plan assets at end of year

   

$
129,518 

 

$
105,966 

 

$
60,657 

 

$
55,537 

 

$
190,175 

 

$
161,503 

Net over/(under)funded status at end of year

 

$
2,986 

 

$
(31,673)

 

$
(3,234)

 

$
(5,300)

 

$
(248)

 

$
(36,973)

 

Schedule of Amounts Recognized in Balance Sheet and Other Comprehensive Income (Loss)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

At or for the Year Ended September 30,

 

 

United States

 

Other Countries

 

Total

 

 

2013

 

2012

 

2013

 

2012

 

2013

 

2012

Amounts recognized in statement of financial position
consist of:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Other non-current assets

 

$
4,154 

 

$

 -

 

$

 -

 

$
718 

 

$
4,154 

 

$
718 

Other non-current liabilities

 

 
(1,168)

 

 
(31,673)

 

 
(3,234)

 

 
(6,018)

 

 
(4,402)

 

 
(37,691)

Net over/(under)funded status at end of year

 

$
2,986 

 

$
(31,673)

 

$
(3,234)

 

$
(5,300)

 

$
(248)

 

$
(36,973)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Amounts recognized in accumulated other
comprehensive income consist of:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Unrecognized net prior service (benefit) cost

 

$
1,367 

 

$
1,442 

 

$
(4)

 

$
(14)

 

$
1,363 

 

$
1,428 

Unrecognized net (gains) losses

 

 
7,841 

 

 
29,819 

 

 
12,371 

 

 
12,198 

 

 
20,212 

 

 
42,017 

Total amounts recognized

 

 
9,208 

 

 
31,261 

 

 
12,367 

 

 
12,184 

 

 
21,575 

 

 
43,445 

Deferred taxes

 

 
(3,499)

 

 
(11,879)

 

 
(4,203)

 

 
(4,081)

 

 
(7,702)

 

 
(15,960)

Amounts recognized in accumulated other comprehensive income

 

$
5,709 

 

$
19,382 

 

$
8,164 

 

$
8,103 

 

$
13,873 

 

$
27,485 

 

Schedule of Changes in Plan Assets and Benefit Obligations Recorded in Other Comprehensive Income (Loss)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Year Ended September 30,

 

 

United States

 

Other Countries

 

Total

 

 

2013

 

2012

 

2013

 

2012

 

2013

 

2012

Net (gain) loss

 

$

(20,604)

 

$
13,574 

 

$
1,349 

 

$

(1,026)

 

$

(19,255)

 

$
12,548 

Settlement loss

 

 

 -

 

 

 -

 

 
(36)

 

 
(56)

 

 
(36)

 

 
(56)

Amortization of:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net gains (losses)

 

 
(1,374)

 

 
(524)

 

 
(464)

 

 
(665)

 

 
(1,838)

 

 
(1,189)

Prior service benefit (cost)

 

 
(75)

 

 
(75)

 

 
7 

 

 
9 

 

 
(68)

 

 
(66)

Foreign currency exchange rate changes

 

 

 -

 

 

 -

 

 
(673)

 

 
167 

 

 
(673)

 

 
167 

Total recorded in accumulated other comprehensive loss (income)

 

$
(22,053)

 

$
12,975 

 

$
183 

 

$
(1,571)

 

$
(21,870)

 

$
11,404 

 

Schedule of Amounts Expected to be Amortized from Accumulated Other Comprehensive Income (Loss) and Reported as a Component of Net Periodic Benefit Cost During the Next Fiscal Year

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

United States

 

Other Countries

 

Total

Prior service (benefit) cost

 

$
75 

 

$
(4)

 

$
71 

Net actuarial (gains) losses

 

 
330 

 

 
642 

 

 
972 

 

Schedule of Expected Benefit Payments

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Year Ending September 30,

 

United States

 

Other Countries

 

Total

2014

 

$
4,137 

 

$
2,434 

 

$
6,571 

2015

 

 
4,770 

 

 
2,504 

 

 
7,274 

2016

 

 
5,285 

 

 
2,574 

 

 
7,859 

2017

 

 
5,929 

 

 
2,786 

 

 
8,715 

2018

 

 
6,572 

 

 
2,816 

 

 
9,388 

2019 – 2023

 

 
43,320 

 

 
16,232 

 

 
59,552 

 

Schedule of Allocation of Plan Assets, Actual and Target Allocations

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

At September 30,

 

 

2013

 

2012

 

 

Percentage of Plan Assets

 

Target Allocation Ranges

 

Percentage of Plan Assets

 

Target Allocation Ranges

United States:

 

 

 

 

 

 

 

 

 

 

 

 

Asset Class

 

 

 

 

 

 

 

 

 

 

 

 

Equity Securities

 
61.7% 

 

40.7%

-

80.7%

 
60.9% 

 

39.8%

-

79.8%

Debt Securities

 
38.1% 

 

29.3%

-

49.3%

 
38.9% 

 

30.2%

-

50.2%

Other

 
0.2% 

 

0.0%

 
0.2% 

 

0.0%

 

 
100.0% 

 

 

 

 

 
100.0% 

 

 

 

 

United Kingdom:

 

 

 

 

 

 

 

 

 

 

 

 

Asset Class

 

 

 

 

 

 

 

 

 

 

 

 

Equity Securities

 
48.4% 

 

40.0%

-

70.0%

 
39.4% 

 

30.0%

-

50.0%

Debt Securities

 
51.5% 

 

35.0%

-

65.0%

 
60.6% 

 

45.0%

-

75.0%

Other

 
0.1% 

 

0.0%

 
0.0% 

 

0.0%

 

 
100.0% 

 

 

 

 

 
100.0% 

 

 

 

 

Japan:

 

 

 

 

 

 

 

 

 

 

 

 

Asset Class

 

 

 

 

 

 

 

 

 

 

 

 

Equity Securities

 
41.3% 

 

36.0%

-

44.0%

 
40.5% 

 

36.0%

-

44.0%

Debt Securities

 
57.8% 

 

55.0%

-

63.0%

 
58.6% 

 

55.0%

-

63.0%

Other

 
0.9% 

 

0.0%

-

2.0%

 
0.9% 

 

0.0%

-

2.0%

 

 
100.0% 

 

 

 

 

 
100.0% 

 

 

 

 

Switzerland:

 

 

 

 

 

 

 

 

 

 

 

 

Asset Class

 

 

 

 

 

 

 

 

 

 

 

 

Equity Securities

 
0.0% 

 

0.0%

 
0.0% 

 

0.0%

Debt Securities

 
0.0% 

 

0.0%

 
0.0% 

 

0.0%

Other

 
100.0% 

 

100.0%

 
100.0% 

 

100.0%

 

 
100.0% 

 

 

 

 

 
100.0% 

 

 

 

 

 

Schedule of Allocation of Plan Assets, Fair Value Hieracrchy

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

At September 30, 2013

 

 

Level 1

 

Level 2

 

Level 3

 

 

 

 

 

United States

 

Other Countries

 

United States

 

Other Countries

 

United States

 

Other Countries

 

Total

Asset Category:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cash and cash equivalents

 

$
273 

 

$
149 

 

$

 -

 

$

 -

 

$

 -

 

$

 -

 

$
422 

Mutual funds:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

U.S. corporate bond fund

 

 
49,328 

 

 

 -

 

 

 -

 

 

 -

 

 

 -

 

 

 -

 

 
49,328 

U.S. equity large cap fund

 

 
44,140 

 

 

 -

 

 

 -

 

 

 -

 

 

 -

 

 

 -

 

 
44,140 

International equity large cap growth fund

 

 
35,777 

 

 

 -

 

 

 -

 

 

 -

 

 

 -

 

 

 -

 

 
35,777 

Pooled funds:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Japanese equity securities

 

 

 -

 

 

 -

 

 

 -

 

 
2,269 

 

 

 -

 

 

 -

 

 
2,269 

International equity securities

 

 

 -

 

 

 -

 

 

 -

 

 
1,989 

 

 

 -

 

 

 -

 

 
1,989 

Japanese fixed income securities

 

 

 -

 

 

 -

 

 

 -

 

 
4,414 

 

 

 -

 

 

 -

 

 
4,414 

International fixed income securities

 

 

 -

 

 

 -

 

 

 -

 

 
1,535 

 

 

 -

 

 

 -

 

 
1,535 

Global target return equity/bond fund

 

 

 

 

 

 

 

 

 

 

 
11,324 

 

 

 

 

 

 

 

 
11,324 

Index linked U.K. equity fund

 

 

 -

 

 

 -

 

 

 -

 

 
6,060 

 

 

 -

 

 

 -

 

 
6,060 

Index linked international equity fund

 

 

 -

 

 

 -

 

 

 -

 

 
6,047 

 

 

 -

 

 

 -

 

 
6,047 

Index linked U.K. corporate bonds fund

 

 

 -

 

 

 -

 

 

 -

 

 
15,810 

 

 

 -

 

 

 -

 

 
15,810 

Index linked U.K.  government securities fund

 

 

 -

 

 

 -

 

 

 -

 

 
4,176 

 

 

 -

 

 

 -

 

 
4,176 

Index linked U.K. long-term government securities fund

 

 

 -

 

 

 -

 

 

 -

 

 
4,908 

 

 

 -

 

 

 -

 

 
4,908 

Insurance backed assets:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Insurance backed assets

 

 

 -

 

 

 -

 

 

 -

 

 

 -

 

 

 -

 

 
1,976 

 

 
1,976 

Total assets

 

$
129,518 

 

$
149 

 

$

 -

 

$
58,532 

 

$

 -

 

$
1,976 

 

$
190,175 

 

Schedule of Changes in Level Three Pension Plan Assets

 

 

 

 

 

 

 

 

For the Year Ended

 

 

September 30, 2013

 

 

Level 3 Assets

 

 

 

Fair value of Level 3 plan assets at beginning of year

$
1,862 

Actual return on plan assets

 
25 

Contributions by the Company

 
205 

Contributions by plan participants

 
214 

Settlements

 
(406)

Foreign currency exchange rate changes

 
76 

Fair value of Level 3 plan assets at end of year

$
1,976 

 

Multiemployer Plan [Member]
  
Schedule of Costs of Retirement Plans

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Year Ended September 30,

 

 

2013

 

2012

 

2011

Company contributions

 

$
797 

 

$
792 

 

$
757 

 

Defined Contribution Plan [Member]
  
Schedule of Costs of Retirement Plans

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Year Ended September 30,

 

 

2013

 

2012

 

2011

Company costs

 

$
20,012 

 

$
18,296 

 

$
16,646 

 

Other Postretirement Benefit Plans, Defined Benefit [Member]
  
Schedule of Net Periodic Benefit Costs

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Year Ended September 30,

 

 

2013

 

2012

 

2011

Service cost

 

$
71 

 

$
70 

 

$
92 

Interest cost

 

 
1,244 

 

 
1,798 

 

 
1,974 

Amortization of:

 

 

 

 

 

 

 

 

 

Net (gains) losses

 

 
(68)

 

 
91 

 

 
128 

Net prior service (benefit) cost

 

 
(158)

 

 
(550)

 

 
(871)

Net periodic (benefit) cost

 

$
1,089 

 

$
1,409 

 

$
1,323 

 

Schedule of Actuarial Assumptions Used

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2013

 

2012

 

2011

Weighted-average discount rate used to determine benefit obligation at September 30
5.14 

%

 
4.11 

%

 
5.54 

%

Weighted-average discount rate used to determine net periodic benefit cost for years ended September 30
4.11 

 

 
5.54 

 

 
5.84 

 

 

Schedule of Changes in Projected Benefit Obligations, Fair Value of Plan Assets, and Funded Status of Plan

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Year Ended September 30,

 

 

2013

 

2012

Changes in accumulated postretirement benefit obligation:

 

 

 

 

 

 

Accumulated postretirement benefit obligation at beginning of year

 

$
37,550 

 

$
32,923 

Service cost

 

 
71 

 

 
70 

Interest cost

 

 
1,244 

 

 
1,798 

Premiums paid by plan participants

 

 
1,837 

 

 
2,176 

Net actuarial (gains) losses

 

 
(7,501)

 

 
5,412 

Benefits paid

 

 
(4,206)

 

 
(4,846)

Foreign currency exchange rate changes

 

 
1 

 

 
17 

Accumulated postretirement benefit obligation at end of year

 

$
28,996 

 

$
37,550 

Changes in fair value of plan assets:

 

 

 

 

 

 

Fair value of plan assets at beginning of year

 

$

 -

 

$

 -

Contributions by the company

 

 
2,369 

 

 
2,670 

Premiums paid by plan participants

 

 
1,837 

 

 
2,176 

Benefits paid

 

 
(4,206)

 

 
(4,846)

 Fair value of plan assets at end of year

 

$

 -

 

$

 -

Funded status at end of year

 

$
(28,996)

 

$
(37,550)

 

Schedule of Amounts Recognized in Balance Sheet and Other Comprehensive Income (Loss)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Year Ended September 30,

 

 

2013

 

2012

Amounts recognized in statement of financial position consist of:

 

 

 

 

 

 

Accrued liabilities

 

$
(2,231)

 

$
(2,639)

Other non-current liabilities

 

 
(26,765)

 

 
(34,911)

Funded status at end of year

 

$
(28,996)

 

$
(37,550)

 

 

 

 

 

 

 

Amounts recognized in accumulated other comprehensive loss (income) consist of:

 

 

 

 

 

 

Unrecognized net prior service (benefit) cost

 

$
(794)

 

$
(951)

Unrecognized net (gains) losses

 

 
(4,379)

 

 
3,053 

Total amounts recognized

 

 
(5,173)

 

 
2,102 

Deferred taxes

 

 
1,970 

 

 
(794)

Amounts recognized in accumulated other comprehensive loss (income)

 

$
(3,203)

 

$
1,308 

 

Schedule of Changes in Plan Assets and Benefit Obligations Recorded in Other Comprehensive Income (Loss)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Year Ended September 30,

 

 

2013

 

2012

Net (gain) loss

 

$
(7,501)

 

$
5,412 

Amortization of:

 

 

 

 

 

 

Net gains (losses)

 

 
68 

 

 
(91)

Prior service benefit (cost)

 

 
158 

 

 
550 

Foreign currency exchange rate changes

 

 

 -

 

 
4 

Total recorded in accumulated other comprehensive loss (income)

 

$
(7,275)

 

$
5,875 

 

Schedule of Health Care Cost Trend Rates

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2013

 

2012

Health care cost trend rate assumed for next year

 

 

 
7.00 

%

 
7.50 

%

Rate to which the cost trend rate is assumed to decline

 

 

 

 

 

 

 

 

(the ultimate trend rate)

 

 

 
5.00 

%

 
5.00 

%

Year that the rate reaches the ultimate trend rate

 

 

 
2022 

 

 
2018 

 

 

Schedule of Health Care Costs Sensitivity

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1% increase

 

1% decrease

Effect on projected fiscal year 2014 service and interest cost

 

$
141 

 

$
(124)

Effect on accumulated postretirement benefit obligation at September 30, 2013

 

 
2,620 

 

 
(2,303)

 

Schedule of Future Postretirement Company Contributions

 

 

 

 

 

 

 

 

Year Ending September 30,

 

 

 

2014

 

$
3,954 

2015

 

 
4,028 

2016

 

 
4,026 

2017

 

 
3,956 

2018

 

 
3,886 

2019 – 2023

 

 
18,462