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Pension Plans (Tables)
6 Months Ended
Nov. 30, 2013
Retirement-Related Benefit Plans' Impact on Income Before Income Taxes

The following tables provide the retirement-related benefit plans’ impact on income before income taxes for the three and six month periods ended November 30, 2013:

 

     U.S. Plans     Non-U.S. Plans  
     Three Months Ended
November 30,
    Three Months Ended
November 30,
 

Pension Benefits

   2013     2012     2013     2012  
(In thousands)       

Service cost

   $ 6,764     $ 6,488     $ 1,109     $ 1,050  

Interest cost

     4,510       4,060       1,799       1,769  

Expected return on plan assets

     (5,191     (4,358     (2,096     (1,846

Amortization of:

        

Prior service cost

     84       87       1       2  

Net actuarial losses recognized

     3,305       4,222       624       692  
  

 

 

   

 

 

   

 

 

   

 

 

 

Net Periodic Benefit Cost

   $ 9,472     $ 10,499     $ 1,437     $ 1,667  
  

 

 

   

 

 

   

 

 

   

 

 

 

 

     U.S. Plans     Non-U.S. Plans  
     Three Months Ended
November 30,
    Three Months Ended
November 30,
 

Postretirement Benefits

   2013     2012     2013      2012  
(In thousands)       

Service cost

   $ —       $ —       $ 327      $ 288  

Interest cost

     81       88       317        289  

Amortization of:

         

Prior service (credit)

     (22     (22     

Net actuarial (gains) losses recognized

     (29     4       134        114  
  

 

 

   

 

 

   

 

 

    

 

 

 

Net Periodic Benefit Cost

   $ 30     $ 70     $ 778      $ 691  
  

 

 

   

 

 

   

 

 

    

 

 

 

 

     U.S. Plans     Non-U.S. Plans  
     Six Months Ended
November 30,
    Six Months Ended
November 30,
 

Pension Benefits

   2013     2012     2013     2012  
(In thousands)       

Service cost

   $ 13,528     $ 12,976     $ 2,218     $ 2,100  

Interest cost

     9,020       8,120       3,599       3,538  

Expected return on plan assets

     (10,381     (8,716     (4,191     (3,692

Amortization of:

        

Prior service cost

     167       174       2       4  

Net actuarial losses recognized

     6,611       8,444       1,247       1,384  
  

 

 

   

 

 

   

 

 

   

 

 

 

Net Periodic Benefit Cost

   $ 18,945     $ 20,998     $ 2,875     $ 3,334  
  

 

 

   

 

 

   

 

 

   

 

 

 
     U.S. Plans     Non-U.S. Plans  
     Six Months Ended
November 30,
    Six Months Ended
November 30,
 

Postretirement Benefits

   2013     2012     2013     2012  
(In thousands)       

Service cost

   $ —       $ —       $ 654     $ 576  

Interest cost

     162       176       634       578  

Amortization of:

        

Prior service (credit)

     (44     (44     —         —    

Net actuarial (gains) losses recognized

     (58     8       267       228  
  

 

 

   

 

 

   

 

 

   

 

 

 

Net Periodic Benefit Cost

   $ 60     $ 140     $ 1,555     $ 1,382