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CONTINGENCIES
12 Months Ended
Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]  
CONTINGENCIES
CONTINGENCIES
  
In the ordinary course of business, the Company is subject to lawsuits, investigations, government inquiries and claims, including, but not limited to, product liability claims, advertising disputes and inquiries, consumer fraud suits, other commercial disputes, premises claims and employment and environmental, health and safety matters.

The Company records accruals for contingencies when it is probable that a liability will be incurred and the loss can be reasonably estimated. Although the Company cannot predict with certainty the final resolution of lawsuits, investigations and claims asserted against the Company, MJN does not believe any currently pending legal proceeding to which the Company is a party will have a material effect on the Company’s business or financial condition, although an unfavorable outcome in excess of amounts recognized as of December 31, 2014, with respect to one or more of these proceedings could have a material effect on the Company’s results of operations and cash flows for the periods in which a loss is recognized.

The Company has substantially progressed in its internal investigation of certain business activities of the Company’s local subsidiary in China. The Company’s investigation focused on certain expenditures that were made in connection with the promotion of the Company’s products and certain expenditures otherwise made in its China business. Certain of such expenditures were made in violation of Company policies and may have been made in violation of applicable U.S. and/or local laws, including the U.S. Foreign Corrupt Practices Act (the “FCPA”). The investigation has been conducted by outside legal counsel and was overseen by a committee of independent members of the Company’s board of directors. The results of the investigation are being discussed with the SEC and the Department of Justice (the “DOJ”), both of which are responsible for FCPA enforcement and frequently examine these issues in tandem, and the Company is responding to their requests for additional information which are common in FCPA investigations. At this time, the Company is unable to predict the scope, timing or outcome of this ongoing matter or any regulatory or legal actions that may be commenced related to this matter. If a violation of the FCPA or other laws is determined to have occurred, the Company could become subject to monetary penalties as well as civil and criminal sanctions.