XML 78 R58.htm IDEA: XBRL DOCUMENT v2.4.0.8
Guarantor Non-Guarantor Subsidiary Financial Information Level 4 (Details) - Consolidating Balance Sheets (USD $)
In Millions, unless otherwise specified
Jun. 30, 2013
Dec. 31, 2012
Jun. 30, 2012
Dec. 31, 2011
Current assets        
Cash and cash equivalents (including restricted cash of $0 and $3, respectively) $ 335 $ 419 $ 322 $ 416
Short-term investments 6 5    
Accounts receivable, net 675 527    
Intercompany accounts receivable 0 0    
Intercompany loans receivable - current portion 0 0    
Finished and in-process goods 306 262    
Raw materials and supplies 124 105    
Other current assets 87 81    
Total current assets 1,533 1,399    
Investment in unconsolidated entities 49 42    
Deferred income taxes 380 348    
Other assets, net 132 109    
Intercompany loans receivable 0 0    
Property, Plant and Equipment, Net 1,131 1,167    
Goodwill 166 169    
Other intangible assets, net 86 91    
Total assets 3,477 3,325    
Current liabilities        
Accounts and drafts payable 529 418    
Intercompany accounts payable 0 0    
Debt payable within one year 78 76    
Intercompany loans payable within one year 0 0    
Interest payable 83 63    
Income taxes payable 8 4    
Accrued payroll and incentive compensation 42 40    
Other current liabilities 118 129    
Total current liabilities 858 730    
Long-term liabilities        
Long-term debt 3,705 3,419    
Intercompany loans payable 0 0    
Accumulated losses of unconsolidated subsidiaries in excess of investment 0 0    
Long-term pension and post employment benefit obligations 311 309    
Deferred income taxes 18 18    
Other long-term liabilities 170 166    
Total liabilities 5,062 4,642    
Total deficit (1,585) (1,317)    
Total liabilities and deficit 3,477 3,325    
Momentive Specialty Chemicals Inc. [Member]
       
Current assets        
Cash and cash equivalents (including restricted cash of $0 and $3, respectively) 225 276    
Short-term investments 0 0    
Accounts receivable, net 209 177    
Intercompany accounts receivable 170 126    
Intercompany loans receivable - current portion 221 162    
Finished and in-process goods 119 109    
Raw materials and supplies 47 35    
Other current assets 35 38    
Total current assets 1,026 923    
Investment in unconsolidated entities 182 252    
Deferred income taxes 370 337    
Other assets, net 33 0    
Intercompany loans receivable 1,149 773    
Property, Plant and Equipment, Net 490 493    
Goodwill 93 93    
Other intangible assets, net 50 53    
Total assets 3,393 2,924    
Current liabilities        
Accounts and drafts payable 171 136    
Intercompany accounts payable 116 96    
Debt payable within one year 20 13    
Intercompany loans payable within one year 200 197    
Interest payable 9 12    
Income taxes payable 2 3    
Accrued payroll and incentive compensation 11 14    
Other current liabilities 59 64    
Total current liabilities 588 535    
Long-term liabilities        
Long-term debt 309 860    
Intercompany loans payable 3,394 2,303    
Accumulated losses of unconsolidated subsidiaries in excess of investment 470 325    
Long-term pension and post employment benefit obligations 92 98    
Deferred income taxes 1 0    
Other long-term liabilities 124 120    
Total liabilities 4,978 4,241    
Total deficit (1,585) (1,317)    
Total liabilities and deficit 3,393 2,924    
Subsidiary Issuers [Member]
       
Current assets        
Cash and cash equivalents (including restricted cash of $0 and $3, respectively) 0 0    
Short-term investments 0 0    
Accounts receivable, net 0 0    
Intercompany accounts receivable 74 52    
Intercompany loans receivable - current portion 0 0    
Finished and in-process goods 0 0    
Raw materials and supplies 0 0    
Other current assets 0 0    
Total current assets 74 52    
Investment in unconsolidated entities 0 0    
Deferred income taxes 0 0    
Other assets, net 63 42    
Intercompany loans receivable 3,362 2,273    
Property, Plant and Equipment, Net 0 0    
Goodwill 0 0    
Other intangible assets, net 0 0    
Total assets 3,499 2,367    
Current liabilities        
Accounts and drafts payable 0 0    
Intercompany accounts payable 6 4    
Debt payable within one year 0 0    
Intercompany loans payable within one year 0 0    
Interest payable 73 51    
Income taxes payable 0 0    
Accrued payroll and incentive compensation 0 0    
Other current liabilities 0 0    
Total current liabilities 79 55    
Long-term liabilities        
Long-term debt 3,327 2,138    
Intercompany loans payable 0 4    
Accumulated losses of unconsolidated subsidiaries in excess of investment 0 0    
Long-term pension and post employment benefit obligations 0 0    
Deferred income taxes 2 1    
Other long-term liabilities 6 6    
Total liabilities 3,414 2,204    
Total deficit 85 163    
Total liabilities and deficit 3,499 2,367    
Combined Subsidiary Guarantors [Member]
       
Current assets        
Cash and cash equivalents (including restricted cash of $0 and $3, respectively) 0 0    
Short-term investments 0 0    
Accounts receivable, net 0 0    
Intercompany accounts receivable 0 0    
Intercompany loans receivable - current portion 0 0    
Finished and in-process goods 0 0    
Raw materials and supplies 0 0    
Other current assets 0 0    
Total current assets 0 0    
Investment in unconsolidated entities 28 42    
Deferred income taxes 0 0    
Other assets, net 2 28    
Intercompany loans receivable 29 27    
Property, Plant and Equipment, Net 0 0    
Goodwill 0 0    
Other intangible assets, net 0 0    
Total assets 59 97    
Current liabilities        
Accounts and drafts payable 0 0    
Intercompany accounts payable 0 1    
Debt payable within one year 0 0    
Intercompany loans payable within one year 0 0    
Interest payable 0 0    
Income taxes payable 0 0    
Accrued payroll and incentive compensation 0 0    
Other current liabilities 0 0    
Total current liabilities 0 1    
Long-term liabilities        
Long-term debt 0 0    
Intercompany loans payable 7 7    
Accumulated losses of unconsolidated subsidiaries in excess of investment 108 107    
Long-term pension and post employment benefit obligations 0 0    
Deferred income taxes 0 0    
Other long-term liabilities 0 0    
Total liabilities 115 115    
Total deficit (56) (18)    
Total liabilities and deficit 59 97    
Combined Non-Guarantor Subsidiaries [Member]
       
Current assets        
Cash and cash equivalents (including restricted cash of $0 and $3, respectively) 110 143    
Short-term investments 6 5    
Accounts receivable, net 466 350    
Intercompany accounts receivable 605 318    
Intercompany loans receivable - current portion 354 624    
Finished and in-process goods 187 153    
Raw materials and supplies 77 70    
Other current assets 52 43    
Total current assets 1,857 1,706    
Investment in unconsolidated entities 32 18    
Deferred income taxes 10 11    
Other assets, net 34 39    
Intercompany loans receivable 3,849 3,835    
Property, Plant and Equipment, Net 641 674    
Goodwill 73 76    
Other intangible assets, net 36 38    
Total assets 6,532 6,397    
Current liabilities        
Accounts and drafts payable 358 282    
Intercompany accounts payable 727 395    
Debt payable within one year 58 63    
Intercompany loans payable within one year 375 589    
Interest payable 1 0    
Income taxes payable 6 1    
Accrued payroll and incentive compensation 31 26    
Other current liabilities 59 65    
Total current liabilities 1,615 1,421    
Long-term liabilities        
Long-term debt 69 421    
Intercompany loans payable 4,988 4,594    
Accumulated losses of unconsolidated subsidiaries in excess of investment 0 0    
Long-term pension and post employment benefit obligations 219 211    
Deferred income taxes 15 17    
Other long-term liabilities 40 40    
Total liabilities 6,946 6,704    
Total deficit (414) (307)    
Total liabilities and deficit 6,532 6,397    
Eliminations [Member]
       
Current assets        
Cash and cash equivalents (including restricted cash of $0 and $3, respectively) 0 0    
Short-term investments 0 0    
Accounts receivable, net 0 0    
Intercompany accounts receivable (849) (496)    
Intercompany loans receivable - current portion (575) (786)    
Finished and in-process goods 0 0    
Raw materials and supplies 0 0    
Other current assets 0 0    
Total current assets (1,424) (1,282)    
Investment in unconsolidated entities (193) (270)    
Deferred income taxes 0 0    
Other assets, net 0 0    
Intercompany loans receivable (8,389) (6,908)    
Property, Plant and Equipment, Net 0 0    
Goodwill 0 0    
Other intangible assets, net 0 0    
Total assets (10,006) (8,460)    
Current liabilities        
Accounts and drafts payable 0 0    
Intercompany accounts payable (849) (496)    
Debt payable within one year 0 0    
Intercompany loans payable within one year (575) (786)    
Interest payable 0 0    
Income taxes payable 0 0    
Accrued payroll and incentive compensation 0 0    
Other current liabilities 0 0    
Total current liabilities (1,424) (1,282)    
Long-term liabilities        
Long-term debt 0 0    
Intercompany loans payable (8,389) (6,908)    
Accumulated losses of unconsolidated subsidiaries in excess of investment (578) (432)    
Long-term pension and post employment benefit obligations 0 0    
Deferred income taxes 0 0    
Other long-term liabilities 0 0    
Total liabilities (10,391) (8,622)    
Total deficit 385 162    
Total liabilities and deficit $ (10,006) $ (8,460)