XML 59 R46.htm IDEA: XBRL DOCUMENT v3.8.0.1
Retirement Benefits (Tables)
12 Months Ended
Sep. 30, 2017
Defined Contribution Plan [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Schedule of Costs of Retirement Plans



 

 

 

 

 

 

 

 

 



 

 

 

 

 

 

 

 

 



 

 

Year Ended September 30,



 

2017

 

2016

 

2015

Company costs

 

$

32,008 

 

$

31,893 

 

$

30,933 



Defined Benefit Pension Plan [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Schedule of Net Periodic Benefit Costs



 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 



 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 



 

Year Ended September 30,



 

United States

 

Other Countries

 

Total



 

2017

 

2016

 

2015

 

2017

 

2016

 

2015

 

2017

 

2016

 

2015

Service cost

 

$

1,675 

 

$

1,695 

 

$

2,018 

 

$

1,133 

 

$

749 

 

$

784 

 

$

2,808 

 

$

2,444 

 

$

2,802 

Interest cost

 

 

5,757 

 

 

5,236 

 

 

5,956 

 

 

1,208 

 

 

1,637 

 

 

2,128 

 

 

6,965 

 

 

6,873 

 

 

8,084 

Expected return on plan assets

 

 

(10,529)

 

 

(10,140)

 

 

(10,647)

 

 

(2,605)

 

 

(2,659)

 

 

(3,032)

 

 

(13,134)

 

 

(12,799)

 

 

(13,679)

Amortization of:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net losses

 

 

1,854 

 

 

1,292 

 

 

396 

 

 

514 

 

 

246 

 

 

190 

 

 

2,368 

 

 

1,538 

 

 

586 

Net prior service (benefit) cost

 

 

383 

 

 

384 

 

 

383 

 

 

 -

 

 

 -

 

 

 -

 

 

383 

 

 

384 

 

 

383 

Settlement costs

 

 

 -

 

 

47 

 

 

 -

 

 

 -

 

 

 -

 

 

 -

 

 

 -

 

 

47 

 

 

 -

Net periodic (benefit) cost

 

$

(860)

 

$

(1,486)

 

$

(1,894)

 

$

250 

 

$

(27)

 

$

70 

 

$

(610)

 

$

(1,513)

 

$

(1,824)



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



 

2017

 

2016

 

2017

 

2016

 

2017

 

2016

Changes in projected benefit obligation:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Projected benefit obligation at beginning of year

 

$

160,892 

 

$

145,870 

 

$

72,057 

 

$

62,231 

 

$

232,949 

 

$

208,101 

Service cost

 

 

1,675 

 

 

1,695 

 

 

1,133 

 

 

749 

 

 

2,808 

 

 

2,444 

Interest cost

 

 

5,757 

 

 

5,236 

 

 

1,208 

 

 

1,637 

 

 

6,965 

 

 

6,873 

Net actuarial (gains) losses

 

 

(5,267)

 

 

17,786 

 

 

(6,188)

 

 

17,190 

 

 

(11,455)

 

 

34,976 

Contribution by participants

 

 

55 

 

 

47 

 

 

14 

 

 

20 

 

 

69 

 

 

67 

Benefits paid

 

 

(5,676)

 

 

(9,789)

 

 

(2,235)

 

 

(2,656)

 

 

(7,911)

 

 

(12,445)

Plan amendments

 

 

3,694 

 

 

 -

 

 

 -

 

 

 -

 

 

3,694 

 

 

 -

Settlements

 

 

 -

 

 

47 

 

 

 -

 

 

 -

 

 

 -

 

 

47 

Foreign currency exchange rate changes

   

 

 -

 

 

 -

 

 

380 

 

 

(7,114)

 

 

380 

 

 

(7,114)

Projected benefit obligation at end of year

 

$

161,130 

 

$

160,892 

 

$

66,369 

 

$

72,057 

 

$

227,499 

 

$

232,949 



 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Changes in fair value of plan assets:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Fair value of plan assets at beginning of year

 

$

145,886 

 

$

135,590 

 

$

62,926 

 

$

60,663 

 

$

208,812 

 

$

196,253 

Actual return on plan assets

 

 

20,067 

 

 

19,859 

 

 

2,542 

 

 

10,202 

 

 

22,609 

 

 

30,061 

Contributions by the Company

 

 

 -

 

 

226 

 

 

671 

 

 

773 

 

 

671 

 

 

999 

Contributions by plan participants

 

 

55 

 

 

47 

 

 

14 

 

 

20 

 

 

69 

 

 

67 

Benefits paid

 

 

(5,676)

 

 

(9,789)

 

 

(2,235)

 

 

(2,656)

 

 

(7,911)

 

 

(12,445)

Settlements

 

 

 -

 

 

(47)

 

 

 -

 

 

 -

 

 

 -

 

 

(47)

Foreign currency exchange rate changes

 

 

 -

 

 

 -

 

 

462 

 

 

(6,076)

 

 

462 

 

 

(6,076)

Fair value of plan assets at end of year

   

$

160,332 

 

$

145,886 

 

$

64,380 

 

$

62,926 

 

$

224,712 

 

$

208,812 

Net underfunded status at end of year

 

$

(798)

 

$

(15,006)

 

$

(1,989)

 

$

(9,131)

 

$

(2,787)

 

$

(24,137)



Schedule of Accumulated Benefit Obligations In Excess of and Less Than Fair Value of Plan Assets



 

 

 

 

 

 

 

 

 

 

 

 



 

 

 

 

 

 

 

 

 

 

 

 



 

Plans with accumulated benefit obligation in excess of plan assets

 

Plans with accumulated benefit obligation less than plan assets



 

At September 30,

 

At September 30,



 

2017

 

2016

 

2017

 

2016

Projected benefit obligation

 

$

(82,447)

 

$

(220,788)

 

$

(145,052)

 

$

(12,161)

Accumulated benefit obligation

 

 

(80,759)

 

 

(218,769)

 

 

(144,006)

 

 

(10,924)

Fair value of plan assets

 

 

77,036 

 

 

196,800 

 

 

147,676 

 

 

12,012 



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



 

2017

 

2016

 

2017

 

2016

 

2017

 

2016

Amounts recognized in statement of financial position consist of:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Other non-current assets

 

$

1,726 

 

$

 -

 

$

897 

 

$

 -

 

$

2,623 

 

$

 -

Accrued liabilities

 

 

 -

 

 

 -

 

 

(3)

 

 

 -

 

 

(3)

 

 

 -

Other non-current liabilities

 

 

(2,524)

 

 

(15,006)

 

 

(2,883)

 

 

(9,131)

 

 

(5,407)

 

 

(24,137)

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

 

$

(798)

 

$

(15,006)

 

$

(1,989)

 

$

(9,131)

 

$

(2,787)

 

$

(24,137)



 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Amounts recognized in accumulated other comprehensive income consist of:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Unrecognized net prior service (benefit) cost

 

$

7,169 

 

$

3,857 

 

$

 -

 

$

 -

 

$

7,169 

 

$

3,857 

Unrecognized net (gains) losses

 

 

17,023 

 

 

33,682 

 

 

14,198 

 

 

20,795 

 

 

31,221 

 

 

54,477 

Total amounts recognized

 

 

24,192 

 

 

37,539 

 

 

14,198 

 

 

20,795 

 

 

38,390 

 

 

58,334 

Deferred taxes

 

 

(9,224)

 

 

(14,305)

 

 

(5,016)

 

 

(7,303)

 

 

(14,240)

 

 

(21,608)

Amounts recognized in accumulated other comprehensive income

 

$

14,968 

 

$

23,234 

 

$

9,182 

 

$

13,492 

 

$

24,150 

 

$

36,726 



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



 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 



 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 



 

Year Ended September 30,



 

United States

 

Other Countries

 

Total



 

2017

 

2016

 

2017

 

2016

 

2017

 

2016

Accumulated other comprehensive losses at beginning of year

 

$

37,539 

 

$

31,102 

 

$

20,795 

 

$

13,618 

 

$

58,334 

 

$

44,720 

Net (gain) loss

 

 

(14,805)

 

 

8,160 

 

 

(6,125)

 

 

9,646 

 

 

(20,930)

 

 

17,806 

Loss due to settlement or curtailment arising during the period

 

 

 -

 

 

(47)

 

 

 -

 

 

 -

 

 

 -

 

 

(47)

Amortization of:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net losses

 

 

(1,854)

 

 

(1,292)

 

 

(515)

 

 

(246)

 

 

(2,369)

 

 

(1,538)

Prior service benefit (cost)

 

 

3,312 

 

 

(384)

 

 

 -

 

 

 -

 

 

3,312 

 

 

(384)

Foreign currency exchange rate changes

 

 

 -

 

 

 -

 

 

43 

 

 

(2,223)

 

 

43 

 

 

(2,223)

Accumulated other comprehensive losses at end of year

 

$

24,192 

 

$

37,539 

 

$

14,198 

 

$

20,795 

 

$

38,390 

 

$

58,334 



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 cost

 

$

709 

 

$

 -

 

$

709 

Net actuarial losses

 

 

598 

 

 

290 

 

 

888 



Schedule of Expected Benefit Payments



 

 

 

 

 

 

 

 

 



 

 

 

 

 

 

 

 

 

Year Ending September 30,

 

United States

 

Other Countries

 

Total

2018

 

$

6,251 

 

$

2,225 

 

$

8,476 

2019

 

 

6,911 

 

 

2,578 

 

 

9,489 

2020

 

 

7,521 

 

 

2,183 

 

 

9,704 

2021

 

 

8,065 

 

 

2,396 

 

 

10,461 

2022

 

 

8,524 

 

 

2,257 

 

 

10,781 

2023 – 2027

 

 

48,075 

 

 

12,802 

 

 

60,877 



Schedule of Allocation of Plan Assets, Actual and Target Allocations



 

 

 

 

 

 

 

 

 

 

 

 



 

 

 

 

 

 

 

 

 

 

 

 



 

At September 30,



 

2017

 

2016



 

Percentage of Plan Assets

 

Target Allocation Ranges

 

Percentage of Plan Assets

 

Target Allocation Ranges

United States:

 

 

 

 

 

 

 

 

 

 

 

 

Asset Class

 

 

 

 

 

 

 

 

 

 

 

 

Equity Securities

 

64.6% 

 

41.2% 

-

81.2%

 

56.4% 

 

40.8% 

-

80.8%

Debt Securities

 

35.2% 

 

28.8% 

-

48.8%

 

39.0% 

 

29.2% 

-

49.2%

Other

 

0.2% 

 

0.0%

 

4.6% 

 

0.0%



 

100.0% 

 

 

 

 

 

100.0% 

 

 

 

 

United Kingdom:

 

 

 

 

 

 

 

 

 

 

 

 

Asset Class

 

 

 

 

 

 

 

 

 

 

 

 

Equity Securities

 

46.1% 

 

30.0% 

-

60.0%

 

34.7% 

 

25.0% 

-

45.0%

Debt Securities

 

53.8% 

 

45.0% 

-

70.0%

 

65.2% 

 

40.0% 

-

80.0%

Other

 

0.1% 

 

0.0%

 

0.1% 

 

0.0%



 

100.0% 

 

 

 

 

 

100.0% 

 

 

 

 

Japan:

 

 

 

 

 

 

 

 

 

 

 

 

Asset Class

 

 

 

 

 

 

 

 

 

 

 

 

Equity Securities

 

41.0% 

 

36.0% 

-

44.0%

 

40.0% 

 

36.0% 

-

44.0%

Debt Securities

 

58.1% 

 

55.0% 

-

63.0%

 

59.1% 

 

55.0% 

-

63.0%

Other

 

0.9% 

 

0.0% 

-

2.0%

 

0.9% 

 

0.0% 

-

2.0%



 

100.0% 

 

 

 

 

 

100.0% 

 

 

 

 



Schedule of Allocation of Plan Assets, Fair Value Hierarchy



 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 



 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 



 

At September 30, 2017



 

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

 

$

291 

 

$

167 

 

$

 -

 

$

 -

 

$

 -

 

$

 -

 

$

458 

Mutual funds:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

U.S. corporate bond fund

 

 

56,388 

 

 

 -

 

 

 -

 

 

 -

 

 

 -

 

 

 -

 

 

56,388 

U.S. equity large cap fund

 

 

54,140 

 

 

 -

 

 

 -

 

 

 -

 

 

 -

 

 

 -

 

 

54,140 

International equity large cap growth fund

 

 

49,513 

 

 

 -

 

 

 -

 

 

 -

 

 

 -

 

 

 -

 

 

49,513 

Pooled funds:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Japanese equity securities

 

 

 -

 

 

 -

 

 

 -

 

 

2,487 

 

 

 -

 

 

 -

 

 

2,487 

International equity securities

 

 

 -

 

 

 -

 

 

 -

 

 

2,260 

 

 

 -

 

 

 -

 

 

2,260 

Japanese fixed income securities

 

 

 -

 

 

 -

 

 

 -

 

 

4,987 

 

 

 -

 

 

 -

 

 

4,987 

International fixed income securities

 

 

 -

 

 

 -

 

 

 -

 

 

1,730 

 

 

 -

 

 

 -

 

 

1,730 

Global target return equity/bond fund

 

 

 -

 

 

 -

 

 

 -

 

 

13,103 

 

 

 -

 

 

 -

 

 

13,103 

Index linked U.K. equity fund

 

 

 -

 

 

 -

 

 

 -

 

 

4,940 

 

 

 -

 

 

 -

 

 

4,940 

Index linked international equity fund

 

 

 -

 

 

 -

 

 

 -

 

 

6,285 

 

 

 -

 

 

 -

 

 

6,285 

Index linked U.K. corporate bonds fund

 

 

 -

 

 

 -

 

 

 -

 

 

16,540 

 

 

 -

 

 

 -

 

 

16,540 

Index linked U.K.  government securities fund

 

 

 -

 

 

 -

 

 

 -

 

 

4,980 

 

 

 -

 

 

 -

 

 

4,980 

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

 

 

 -

 

 

 -

 

 

 -

 

 

6,901 

 

 

 -

 

 

 -

 

 

6,901 

Total assets

 

$

160,332 

 

$

167 

 

$

 -

 

$

64,213 

 

$

 -

 

$

 -

 

$

224,712 



 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 



 

At September 30, 2016



 

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

 

$

6,741 

 

$

163 

 

$

 -

 

$

 -

 

$

 -

 

$

 -

 

$

6,904 

Mutual funds:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

U.S. corporate bond fund

 

 

56,813 

 

 

 -

 

 

 -

 

 

 -

 

 

 -

 

 

 -

 

 

56,813 

U.S. equity large cap fund

 

 

48,506 

 

 

 -

 

 

 -

 

 

 -

 

 

 -

 

 

 -

 

 

48,506 

International equity large cap growth fund

 

 

33,834 

 

 

 -

 

 

 -

 

 

 -

 

 

 -

 

 

 -

 

 

33,834 

Pooled funds:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Japanese equity securities

 

 

 -

 

 

 -

 

 

 -

 

 

2,536 

 

 

 -

 

 

 -

 

 

2,536 

International equity securities

 

 

 -

 

 

 -

 

 

 -

 

 

2,258 

 

 

 -

 

 

 -

 

 

2,258 

Japanese fixed income securities

 

 

 -

 

 

 -

 

 

 -

 

 

5,321 

 

 

 -

 

 

 -

 

 

5,321 

International fixed income securities

 

 

 -

 

 

 -

 

 

 -

 

 

1,777 

 

 

 -

 

 

 -

 

 

1,777 

Index linked U.K. equity fund

 

 

 -

 

 

 -

 

 

 -

 

 

7,982 

 

 

 -

 

 

 -

 

 

7,982 

Index linked international equity fund

 

 

 -

 

 

 -

 

 

 -

 

 

9,694 

 

 

 -

 

 

 -

 

 

9,694 

Index linked U.K. corporate bonds fund

 

 

 -

 

 

 -

 

 

 -

 

 

16,180 

 

 

 -

 

 

 -

 

 

16,180 

Index linked U.K.  government securities fund

 

 

 -

 

 

 -

 

 

 -

 

 

5,009 

 

 

 -

 

 

 -

 

 

5,009 

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

 

 

 -

 

 

 -

 

 

 -

 

 

11,998 

 

 

 -

 

 

 -

 

 

11,998 

Total assets

 

$

145,894 

 

$

163 

 

$

 -

 

$

62,755 

 

$

 -

 

$

 -

 

$

208,812 



Other Postretirement Benefit Plans [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Schedule of Actuarial Assumptions Used



 

 

 

 

 

 

 

 



 

 

 

 

 

 

 

 



2017

 

2016

 

2015

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

3.78 

%

 

3.63 

%

 

4.01 

%

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

3.63 

 

 

4.01 

 

 

4.40 

 



Schedule of Net Periodic Benefit Costs



 

 

 

 

 

 

 

 

 



 

 

 

 

 

 

 

 

 



 

Year Ended September 30,



 

2017

 

2016

 

2015

Service cost

 

$

14 

 

$

22 

 

$

30 

Interest cost

 

 

1,244 

 

 

1,048 

 

 

1,233 

Amortization of:

 

 

 

 

 

 

 

 

 

Net (gains) losses

 

 

201 

 

 

156 

 

 

(73)

Net prior service benefit

 

 

(158)

 

 

(158)

 

 

(158)

Net periodic cost

 

$

1,301 

 

$

1,068 

 

$

1,032 



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



 

 

 

 

 

 



 

 

 

 

 

 



 

Year Ended September 30,



 

2017

 

2016

Changes in accumulated postretirement benefit obligation:

 

 

 

 

 

 

Accumulated postretirement benefit obligation at beginning of year

 

$

35,630 

 

$

34,927 

Service cost

 

 

14 

 

 

22 

Interest cost

 

 

1,244 

 

 

1,048 

Premiums paid by plan participants

 

 

1,365 

 

 

1,299 

Net actuarial (gains) losses

 

 

(2,049)

 

 

1,912 

Benefits paid

 

 

(3,964)

 

 

(3,503)

Foreign currency exchange rate changes

 

 

12 

 

 

(75)

Accumulated postretirement benefit obligation at end of year

 

$

32,252 

 

$

35,630 

Changes in fair value of plan assets:

 

 

 

 

 

 

Fair value of plan assets at beginning of year

 

$

 -

 

$

 -

Contributions by the company

 

 

2,599 

 

 

2,204 

Premiums paid by plan participants

 

 

1,365 

 

 

1,299 

Benefits paid

 

 

(3,964)

 

 

(3,503)

  Fair value of plan assets at end of year

 

$

 -

 

$

 -

Funded status at end of year

 

$

(32,252)

 

$

(35,630)



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



 

 

 

 

 

 



 

 

 

 

 

 



 

Year Ended September 30,



 

2017

 

2016

Amounts recognized in statement of financial position consist of:

 

 

 

 

 

 

Accrued liabilities

 

$

(2,410)

 

$

(2,505)

Other non-current liabilities

 

 

(29,842)

 

 

(33,125)

Funded status at end of year

 

$

(32,252)

 

$

(35,630)



 

 

 

 

 

 

Amounts recognized in accumulated other comprehensive income consist of:

 

 

 

 

 

 

Unrecognized net prior service benefit

 

$

(160)

 

$

(318)

Unrecognized net losses

 

 

3,234 

 

 

5,484 

Total amounts recognized

 

 

3,074 

 

 

5,166 

Deferred taxes

 

 

(1,183)

 

 

(1,979)

Amounts recognized in accumulated other comprehensive income

 

$

1,891 

 

$

3,187 



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



 

 

 

 

 

 



 

 

 

 

 

 



 

Year Ended September 30,



 

2017

 

2016

Accumulated other comprehensive losses at beginning of year

 

$

5,166 

 

$

3,268 

Net (gain) loss

 

 

(2,049)

 

 

1,912 

Amortization of:

 

 

 

 

 

 

Net losses

 

 

(201)

 

 

(156)

Prior service benefit

 

 

158 

 

 

158 

Foreign currency exchange rate changes

 

 

 -

 

 

(16)

Accumulated other comprehensive losses at end of year

 

$

3,074 

 

$

5,166 



Schedule of Health Care Cost Trend Rates



 

 

 

 

 

 

 

 



 

 

 

 

 

 

 

 



 

 

 

2017

 

2016

Health care cost trend rate assumed for next year

 

 

 

6.75 

%

 

7.00 

%

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

 

 

 

2025 

 

 

2025 

 



Schedule of Health Care Costs Sensitivity



 

 

 

 

 

 

 



 

 

 

 

 

 

 



 

 

Change In Health Care Cost Trend Rate



 

 

1% increase

 

1% decrease

Effect on projected fiscal year 2018 service and interest cost

 

 

$

113 

 

$

(99)

Effect on accumulated postretirement benefit obligation at September 30, 2017

 

 

 

2,960 

 

 

(2,605)



Schedule of Future Postretirement Company Contributions



 

 

 



 

 

 

Year Ending September 30,

 

 

 

2018

 

$

3,871 

2019

 

 

3,890 

2020

 

 

3,871 

2021

 

 

3,852 

2022

 

 

3,818 

2023 – 2027

 

 

17,812 



Multiemployer Plans, Pension [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Schedule of Costs of Retirement Plans



 

 

 

 

 

 

 

 

 



 

 

 

 

 

 

 

 

 



 

 

Year Ended September 30,



 

2017

 

2016

 

2015

Company contributions

 

$

292 

 

$

475 

 

$

600 



UNITED STATES | Defined Benefit Pension Plan [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Schedule of Actuarial Assumptions Used



 

 

 

 

 

 

 

 



 

 

 

 

 

 

 

 



2017

 

2016

 

2015

United States:

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

Discount rate

3.80 

%

 

3.65 

%

 

4.39 

%

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

 

 

 

 

 

 

 

 

Discount rate

3.65 

 

 

4.39 

 

 

4.40 

 

Long-term rate of return on plan assets

7.38 

 

 

7.62 

 

 

7.62 

 



UNITED KINGDOM | Defined Benefit Pension Plan [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Schedule of Actuarial Assumptions Used



 

 

 

 

 

 

 

 



 

 

 

 

 

 

 

 



2017

 

2016

 

2015

United Kingdom:

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

Discount rate

2.56 

%

 

2.28 

%

 

3.75 

%

Rate of compensation increase

3.60 

 

 

3.40 

 

 

3.40 

 

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

 

 

 

 

 

 

 

 

Discount rate - service cost

2.33 

 

 

3.86 

 

 

4.10 

 

Discount rate - interest cost

2.24 

 

 

3.63 

 

 

4.10 

 

Rate of compensation increase

3.40 

 

 

3.40 

 

 

3.50 

 

Long-term rate of return on plan assets

4.75 

 

 

5.00 

 

 

5.50 

 



JAPAN | Defined Benefit Pension Plan [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Schedule of Actuarial Assumptions Used



 

 

 

 

 

 

 

 



 

 

 

 

 

 

 

 



2017

 

2016

 

2015

Japan:

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

Discount rate

0.58 

%

 

0.46 

%

 

0.97 

%

Rate of compensation increase

2.00 

 

 

2.02 

 

 

2.00 

 

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

 

 

 

 

 

 

 

 

Discount rate - service cost

0.59 

 

 

1.27 

 

 

1.10 

 

Discount rate - interest cost

0.45 

 

 

0.59 

 

 

1.10 

 

Rate of compensation increase

2.02 

 

 

2.00 

 

 

2.00 

 

Long-term rate of return on plan assets

2.50 

 

 

3.00 

 

 

3.00