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Pensions and other post-retirement benefits - Analysis of the amounts charged to profit (loss), recognized in other comprehensive income, and movement in obligations (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2020
Dec. 31, 2019
Dec. 31, 2018
Dec. 31, 2020
Dec. 31, 2019
Analysis of the amount charged to profit or loss          
Current service cost $ 683 $ 609 $ 721    
Past service cost (122) 6 28    
Settlement (14) (5) 17    
Operating charge relating to defined benefit plans 547 610 766    
Post-employment benefit expense, defined contribution plans 272 275 261    
Employee Benefit, Expense 819 885 1,027    
Interest income on plan assets (1,008) (1,283) (1,219)    
Interest cost 1,041 1,346 1,346    
Other finance (income) expense 33 63 127    
Analysis of the amount recognized in other comprehensive income          
Actual asset return less interest income on plan assets 5,291 4,341 (1,083)    
Change in financial assumptions underlying the present value of the plan liabilities (5,570) (4,170) 2,794    
Change in demographic assumptions underlying the present value of the plan liabilities 666 226 79    
Experience gains and losses arising on the plan liabilities (217) (69) 527    
Remeasurements recognized in other comprehensive income (liabilities) assets 170 328 2,317    
Movements in benefit obligation and fair value of plan assets during the year          
Operating charge relating to defined benefit plans 547 610 766    
Interest Expense, Net Defined Benefit Liability 1,041 1,346 1,346    
Interest income on plan assets (1,008) (1,283) (1,219)    
Remeasurements recognized in other comprehensive income (liabilities) assets 170 328 2,317    
Surplus (deficit) at 31 December       $ (1,297) $ (1,539)
Surplus (deficit) in plan, asset recognized       7,957 7,053
Surplus (deficit) in plan, liability recognized       (9,254) (8,592)
Funded          
Movements in benefit obligation and fair value of plan assets during the year          
Contributions to plan by employer, net defined benefit liability (asset) 325 349 610    
Surplus (deficit) at 31 December       7,666 6,752
Unfunded          
Movements in benefit obligation and fair value of plan assets during the year          
Surplus (deficit) at 31 December       (8,963) (8,291)
Accrued benefit obligation          
Analysis of the amount charged to profit or loss          
Operating charge relating to defined benefit plans (547) (610)      
Interest cost 1,041 1,346      
Analysis of the amount recognized in other comprehensive income          
Remeasurements recognized in other comprehensive income (liabilities) assets (5,121) (4,013)      
Movements in benefit obligation and fair value of plan assets during the year          
Net defined benefit liability (asset), beginning of period (49,078) (45,118)      
Exchange adjustments (liabilities) assets 2,087 826      
Operating charge relating to defined benefit plans (547) (610)      
Interest Expense, Net Defined Benefit Liability 1,041 1,346      
Contributions by plan participants (liabilities) assets (34) (28)      
Decrease Through Reclassification to Assets Held For Sale, Net Defined Benefit Liability (Asset) (56) (146)      
Disposals of (benefit obligations) and fair value of plan asset 35 (30)      
Remeasurements recognized in other comprehensive income (liabilities) assets (5,121) (4,013)      
Net defined benefit liability (asset), end of period (54,414) (49,078) (45,118)    
Net defined benefit liability (asset) 49,078 49,078 45,118 54,414 49,078
Settlement payments in respect of net defined benefit liabilities (assets) 2,935 2,304      
Payments in respect of settlements, net defined benefit liability (asset) 428 346      
Expenses incurred for administration of the benefits 40 37      
Accrued benefit obligation | Funded          
Movements in benefit obligation and fair value of plan assets during the year          
Net defined benefit liability (asset), beginning of period (40,787)        
Benefit payments (liabilities) assets (2,899) (2,188)      
Net defined benefit liability (asset), end of period (45,451) (40,787)      
Net defined benefit liability (asset) 40,787 40,787   45,451 40,787
Accrued benefit obligation | Unfunded          
Movements in benefit obligation and fair value of plan assets during the year          
Net defined benefit liability (asset), beginning of period (8,291)        
Benefit payments (liabilities) assets (504) (499)      
Net defined benefit liability (asset), end of period (8,963) (8,291)      
Net defined benefit liability (asset) 8,291 8,291   8,963 8,291
Fair value of plan assets          
Analysis of the amount charged to profit or loss          
Interest income on plan assets (1,008) (1,283)      
Analysis of the amount recognized in other comprehensive income          
Remeasurements recognized in other comprehensive income (liabilities) assets 5,291 4,341      
Movements in benefit obligation and fair value of plan assets during the year          
Net defined benefit liability (asset), beginning of period 47,539 42,682      
Exchange adjustments (liabilities) assets (1,881) (1,122)      
Interest income on plan assets (1,008) (1,283)      
Contributions by plan participants (liabilities) assets 34 28      
Decrease Through Reclassification to Assets Held For Sale, Net Defined Benefit Liability (Asset) (62) (78)      
Remeasurements recognized in other comprehensive income (liabilities) assets 5,291 4,341      
Net defined benefit liability (asset), end of period 53,117 47,539 42,682    
Surplus (deficit) at 31 December       (1,297) (1,539)
Net defined benefit liability (asset) (53,117) (42,682) (42,682) (53,117) (47,539)
Fair value of plan assets | Funded          
Movements in benefit obligation and fair value of plan assets during the year          
Contributions to plan by employer, net defined benefit liability (asset) 325 349      
Benefit payments (liabilities) assets 2,899 2,188      
United Kingdom          
Analysis of the amount charged to profit or loss          
Current service cost 250 227 295    
Past service cost (48) 2 15    
Settlement 0 0 0    
Operating charge relating to defined benefit plans 202 229 310    
Post-employment benefit expense, defined contribution plans 49 42 38    
Employee Benefit, Expense 251 271 348    
Interest income on plan assets (725) (909) (868)    
Interest cost 596 757 774    
Other finance (income) expense (129) (152) (94)    
Analysis of the amount recognized in other comprehensive income          
Actual asset return less interest income on plan assets 4,108 2,945 (722)    
Change in financial assumptions underlying the present value of the plan liabilities (4,207) (2,294) 1,770    
Change in demographic assumptions underlying the present value of the plan liabilities 585 136 123    
Experience gains and losses arising on the plan liabilities 54 (57) 520    
Remeasurements recognized in other comprehensive income (liabilities) assets 540 730 1,691    
Movements in benefit obligation and fair value of plan assets during the year          
Operating charge relating to defined benefit plans 202 229 310    
Interest Expense, Net Defined Benefit Liability 596 757 774    
Interest income on plan assets (725) (909) (868)    
Remeasurements recognized in other comprehensive income (liabilities) assets 540 730 1,691    
Surplus (deficit) at 31 December       7,292 6,349
Surplus (deficit) in plan, asset recognized       7,567 6,588
Surplus (deficit) in plan, liability recognized       (275) (239)
United Kingdom | Funded          
Movements in benefit obligation and fair value of plan assets during the year          
Surplus (deficit) at 31 December       7,564 6,588
United Kingdom | Unfunded          
Movements in benefit obligation and fair value of plan assets during the year          
Surplus (deficit) at 31 December       (272) (239)
United Kingdom | Accrued benefit obligation          
Analysis of the amount charged to profit or loss          
Operating charge relating to defined benefit plans (202) (229)      
Interest cost 596 757      
Analysis of the amount recognized in other comprehensive income          
Remeasurements recognized in other comprehensive income (liabilities) assets (3,568) (2,215)      
Movements in benefit obligation and fair value of plan assets during the year          
Net defined benefit liability (asset), beginning of period (29,780) (26,830)      
Exchange adjustments (liabilities) assets 1,303 942      
Operating charge relating to defined benefit plans (202) (229)      
Interest Expense, Net Defined Benefit Liability 596 757      
Contributions by plan participants (liabilities) assets (21) (20)      
Decrease Through Reclassification to Assets Held For Sale, Net Defined Benefit Liability (Asset) 0 0      
Disposals of (benefit obligations) and fair value of plan asset 0 0      
Remeasurements recognized in other comprehensive income (liabilities) assets (3,568) (2,215)      
Net defined benefit liability (asset), end of period (34,171) (29,780) (26,830)    
Net defined benefit liability (asset) 29,780 29,780 26,830 34,171 29,780
United Kingdom | Accrued benefit obligation | Funded          
Movements in benefit obligation and fair value of plan assets during the year          
Net defined benefit liability (asset), beginning of period (29,541)        
Benefit payments (liabilities) assets (1,291) (1,207)      
Net defined benefit liability (asset), end of period (33,899) (29,541)      
Net defined benefit liability (asset) 29,541 29,541   33,899 29,541
United Kingdom | Accrued benefit obligation | Unfunded          
Movements in benefit obligation and fair value of plan assets during the year          
Net defined benefit liability (asset), beginning of period (239)        
Benefit payments (liabilities) assets (8) (6)      
Net defined benefit liability (asset), end of period (272) (239)      
Net defined benefit liability (asset) 239 239   272 239
United Kingdom | Fair value of plan assets          
Analysis of the amount charged to profit or loss          
Interest income on plan assets (725) (909)      
Analysis of the amount recognized in other comprehensive income          
Remeasurements recognized in other comprehensive income (liabilities) assets 4,108 2,945      
Movements in benefit obligation and fair value of plan assets during the year          
Net defined benefit liability (asset), beginning of period 36,129 32,085      
Exchange adjustments (liabilities) assets (1,582) (1,141)      
Interest income on plan assets (725) (909)      
Contributions by plan participants (liabilities) assets 21 20      
Decrease Through Reclassification to Assets Held For Sale, Net Defined Benefit Liability (Asset) 0 0      
Remeasurements recognized in other comprehensive income (liabilities) assets 4,108 2,945      
Net defined benefit liability (asset), end of period 41,463 36,129 32,085    
Surplus (deficit) at 31 December       7,292 6,349
Net defined benefit liability (asset) (41,463) (32,085) (32,085) (41,463) (36,129)
United Kingdom | Fair value of plan assets | Funded          
Movements in benefit obligation and fair value of plan assets during the year          
Contributions to plan by employer, net defined benefit liability (asset) 189 236      
Benefit payments (liabilities) assets 1,291 1,207      
US          
Analysis of the amount charged to profit or loss          
Current service cost 292 263 299    
Past service cost (66) 0 0    
Settlement (23) (13) 0    
Operating charge relating to defined benefit plans 203 250 299    
Post-employment benefit expense, defined contribution plans 183 188 178    
Employee Benefit, Expense 386 438 477    
Interest income on plan assets (210) (285) (262)    
Interest cost 289 387 369    
Other finance (income) expense 79 102 107    
Analysis of the amount recognized in other comprehensive income          
Actual asset return less interest income on plan assets 1,041 1,079 (256)    
Change in financial assumptions underlying the present value of the plan liabilities (1,178) (1,036) 945    
Change in demographic assumptions underlying the present value of the plan liabilities 29 91 (9)    
Experience gains and losses arising on the plan liabilities (101) (22) 41    
Remeasurements recognized in other comprehensive income (liabilities) assets (209) 112 721    
Movements in benefit obligation and fair value of plan assets during the year          
Operating charge relating to defined benefit plans 203 250 299    
Interest Expense, Net Defined Benefit Liability 289 387 369    
Interest income on plan assets (210) (285) (262)    
Remeasurements recognized in other comprehensive income (liabilities) assets (209) 112 721    
Surplus (deficit) at 31 December       (2,721) (2,464)
Surplus (deficit) in plan, asset recognized       269 387
Surplus (deficit) in plan, liability recognized       (2,990) (2,851)
US | Funded          
Movements in benefit obligation and fair value of plan assets during the year          
Surplus (deficit) at 31 December       269 387
US | Unfunded          
Movements in benefit obligation and fair value of plan assets during the year          
Surplus (deficit) at 31 December       (2,990) (2,851)
US | Accrued benefit obligation          
Analysis of the amount charged to profit or loss          
Operating charge relating to defined benefit plans (203) (250)      
Interest cost 289 387      
Analysis of the amount recognized in other comprehensive income          
Remeasurements recognized in other comprehensive income (liabilities) assets (1,250) (967)      
Movements in benefit obligation and fair value of plan assets during the year          
Net defined benefit liability (asset), beginning of period (10,119) (9,696)      
Exchange adjustments (liabilities) assets 0 0      
Operating charge relating to defined benefit plans (203) (250)      
Interest Expense, Net Defined Benefit Liability 289 387      
Contributions by plan participants (liabilities) assets 0 0      
Decrease Through Reclassification to Assets Held For Sale, Net Defined Benefit Liability (Asset) (1) (146)      
Disposals of (benefit obligations) and fair value of plan asset 35 0      
Remeasurements recognized in other comprehensive income (liabilities) assets (1,250) (967)      
Net defined benefit liability (asset), end of period (10,187) (10,119) (9,696)    
Net defined benefit liability (asset) 10,187 9,696 9,696 10,187 10,119
US | Accrued benefit obligation | Pension plans defined benefit          
Movements in benefit obligation and fair value of plan assets during the year          
Net defined benefit liability (asset), beginning of period (7,789)        
Net defined benefit liability (asset), end of period (7,728) (7,789)      
Net defined benefit liability (asset) 7,789 7,789   7,728 7,789
US | Accrued benefit obligation | Postemployment retirement benefits          
Movements in benefit obligation and fair value of plan assets during the year          
Net defined benefit liability (asset), beginning of period (2,330)        
Net defined benefit liability (asset), end of period (2,459) (2,330)      
Net defined benefit liability (asset) 2,330 2,330   2,459 2,330
US | Accrued benefit obligation | Funded          
Movements in benefit obligation and fair value of plan assets during the year          
Net defined benefit liability (asset), beginning of period (7,268)        
Benefit payments (liabilities) assets (1,441) (830)      
Net defined benefit liability (asset), end of period (7,197) (7,268)      
Net defined benefit liability (asset) 7,268 7,268   7,197 7,268
US | Accrued benefit obligation | Unfunded          
Movements in benefit obligation and fair value of plan assets during the year          
Net defined benefit liability (asset), beginning of period (2,851)        
Benefit payments (liabilities) assets (197) (205)      
Net defined benefit liability (asset), end of period (2,990) (2,851)      
Net defined benefit liability (asset) 2,851 2,851   2,990 2,851
US | Fair value of plan assets          
Analysis of the amount charged to profit or loss          
Interest income on plan assets (210) (285)      
Analysis of the amount recognized in other comprehensive income          
Remeasurements recognized in other comprehensive income (liabilities) assets 1,041 1,079      
Movements in benefit obligation and fair value of plan assets during the year          
Net defined benefit liability (asset), beginning of period 7,655 7,195      
Exchange adjustments (liabilities) assets 0 0      
Interest income on plan assets (210) (285)      
Contributions by plan participants (liabilities) assets 0 0      
Decrease Through Reclassification to Assets Held For Sale, Net Defined Benefit Liability (Asset) (7) (78)      
Remeasurements recognized in other comprehensive income (liabilities) assets 1,041 1,079      
Net defined benefit liability (asset), end of period 7,466 7,655 7,195    
Surplus (deficit) at 31 December       (2,721) (2,464)
Net defined benefit liability (asset) (7,655) (7,655) (7,195) (7,466) (7,655)
US | Fair value of plan assets | Funded          
Movements in benefit obligation and fair value of plan assets during the year          
Contributions to plan by employer, net defined benefit liability (asset) 8 4      
Benefit payments (liabilities) assets 1,441 830      
Eurozone          
Analysis of the amount charged to profit or loss          
Current service cost 103 81 84    
Past service cost 12 5 9    
Settlement 10 8 17    
Operating charge relating to defined benefit plans 125 94 110    
Post-employment benefit expense, defined contribution plans 2 7 5    
Employee Benefit, Expense 127 101 115    
Interest income on plan assets (33) (43) (44)    
Interest cost 97 133 136    
Other finance (income) expense 64 90 92    
Analysis of the amount recognized in other comprehensive income          
Actual asset return less interest income on plan assets 104 220 (69)    
Change in financial assumptions underlying the present value of the plan liabilities (143) (748) 14    
Change in demographic assumptions underlying the present value of the plan liabilities 56 3 (42)    
Experience gains and losses arising on the plan liabilities (178) 6 (43)    
Remeasurements recognized in other comprehensive income (liabilities) assets (161) (519) (140)    
Movements in benefit obligation and fair value of plan assets during the year          
Operating charge relating to defined benefit plans 125 94 110    
Interest Expense, Net Defined Benefit Liability 97 133 136    
Interest income on plan assets (33) (43) (44)    
Remeasurements recognized in other comprehensive income (liabilities) assets (161) (519) (140)    
Surplus (deficit) at 31 December       (5,481) (5,010)
Surplus (deficit) in plan, asset recognized       59 27
Surplus (deficit) in plan, liability recognized       (5,540) (5,037)
Eurozone | Funded          
Movements in benefit obligation and fair value of plan assets during the year          
Surplus (deficit) at 31 December       (109) (136)
Eurozone | Unfunded          
Movements in benefit obligation and fair value of plan assets during the year          
Surplus (deficit) at 31 December       (5,372) (4,874)
Eurozone | Accrued benefit obligation          
Analysis of the amount charged to profit or loss          
Operating charge relating to defined benefit plans (125) (94)      
Interest cost 97 133      
Analysis of the amount recognized in other comprehensive income          
Remeasurements recognized in other comprehensive income (liabilities) assets (265) (739)      
Movements in benefit obligation and fair value of plan assets during the year          
Net defined benefit liability (asset), beginning of period (7,353) (6,906)      
Exchange adjustments (liabilities) assets 720 (142)      
Operating charge relating to defined benefit plans (125) (94)      
Interest Expense, Net Defined Benefit Liability 97 133      
Contributions by plan participants (liabilities) assets (2) (2)      
Decrease Through Reclassification to Assets Held For Sale, Net Defined Benefit Liability (Asset) (55) 0      
Disposals of (benefit obligations) and fair value of plan asset 0 (30)      
Remeasurements recognized in other comprehensive income (liabilities) assets (265) (739)      
Net defined benefit liability (asset), end of period (8,161) (7,353) (6,906)    
Net defined benefit liability (asset) 7,353 7,353 6,906 8,161 7,353
Eurozone | Accrued benefit obligation | Funded          
Movements in benefit obligation and fair value of plan assets during the year          
Net defined benefit liability (asset), beginning of period (2,479)        
Benefit payments (liabilities) assets (81) (76)      
Net defined benefit liability (asset), end of period (2,789) (2,479)      
Net defined benefit liability (asset) 2,479 2,479   2,789 2,479
Eurozone | Accrued benefit obligation | Unfunded          
Movements in benefit obligation and fair value of plan assets during the year          
Net defined benefit liability (asset), beginning of period (4,874)        
Benefit payments (liabilities) assets (265) (273)      
Net defined benefit liability (asset), end of period (5,372) (4,874)      
Net defined benefit liability (asset) 4,874 4,874   5,372 4,874
Eurozone | Fair value of plan assets          
Analysis of the amount charged to profit or loss          
Interest income on plan assets (33) (43)      
Analysis of the amount recognized in other comprehensive income          
Remeasurements recognized in other comprehensive income (liabilities) assets 104 220      
Movements in benefit obligation and fair value of plan assets during the year          
Net defined benefit liability (asset), beginning of period 2,343 2,112      
Exchange adjustments (liabilities) assets (235) 43      
Interest income on plan assets (33) (43)      
Contributions by plan participants (liabilities) assets 2 2      
Decrease Through Reclassification to Assets Held For Sale, Net Defined Benefit Liability (Asset) (55) 0      
Remeasurements recognized in other comprehensive income (liabilities) assets 104 220      
Net defined benefit liability (asset), end of period 2,680 2,343 2,112    
Surplus (deficit) at 31 December       (5,481) (5,010)
Net defined benefit liability (asset) (2,343) (2,343) (2,112) (2,680) (2,343)
Eurozone | Fair value of plan assets | Funded          
Movements in benefit obligation and fair value of plan assets during the year          
Contributions to plan by employer, net defined benefit liability (asset) 99 85      
Benefit payments (liabilities) assets 81 76      
Other          
Analysis of the amount charged to profit or loss          
Current service cost 38 38 43    
Past service cost (20) (1) 4    
Settlement (1) 0 0    
Operating charge relating to defined benefit plans 17 37 47    
Post-employment benefit expense, defined contribution plans 38 38 40    
Employee Benefit, Expense 55 75 87    
Interest income on plan assets (40) (46) (45)    
Interest cost 59 69 67    
Other finance (income) expense 19 23 22    
Analysis of the amount recognized in other comprehensive income          
Actual asset return less interest income on plan assets 38 97 (36)    
Change in financial assumptions underlying the present value of the plan liabilities (42) (92) 65    
Change in demographic assumptions underlying the present value of the plan liabilities (4) (4) 7    
Experience gains and losses arising on the plan liabilities 8 4 9    
Remeasurements recognized in other comprehensive income (liabilities) assets 0 5 45    
Movements in benefit obligation and fair value of plan assets during the year          
Operating charge relating to defined benefit plans 17 37 47    
Interest Expense, Net Defined Benefit Liability 59 69 67    
Interest income on plan assets (40) (46) (45)    
Remeasurements recognized in other comprehensive income (liabilities) assets 0 5 45    
Surplus (deficit) at 31 December       (387) (414)
Surplus (deficit) in plan, asset recognized       62 51
Surplus (deficit) in plan, liability recognized       (449) (465)
Other | Funded          
Movements in benefit obligation and fair value of plan assets during the year          
Surplus (deficit) at 31 December       (58) (87)
Other | Unfunded          
Movements in benefit obligation and fair value of plan assets during the year          
Surplus (deficit) at 31 December       (329) (327)
Other | Accrued benefit obligation          
Analysis of the amount charged to profit or loss          
Operating charge relating to defined benefit plans (17) (37)      
Interest cost 59 69      
Analysis of the amount recognized in other comprehensive income          
Remeasurements recognized in other comprehensive income (liabilities) assets (38) (92)      
Movements in benefit obligation and fair value of plan assets during the year          
Net defined benefit liability (asset), beginning of period (1,826) (1,686)      
Exchange adjustments (liabilities) assets 64 26      
Operating charge relating to defined benefit plans (17) (37)      
Interest Expense, Net Defined Benefit Liability 59 69      
Contributions by plan participants (liabilities) assets (11) (6)      
Decrease Through Reclassification to Assets Held For Sale, Net Defined Benefit Liability (Asset) 0 0      
Disposals of (benefit obligations) and fair value of plan asset 0 0      
Remeasurements recognized in other comprehensive income (liabilities) assets (38) (92)      
Net defined benefit liability (asset), end of period (1,895) (1,826) (1,686)    
Net defined benefit liability (asset) 1,895 1,686 1,686 1,895 1,826
Other | Accrued benefit obligation | Funded          
Movements in benefit obligation and fair value of plan assets during the year          
Net defined benefit liability (asset), beginning of period (1,499)        
Benefit payments (liabilities) assets (86) (75)      
Net defined benefit liability (asset), end of period (1,566) (1,499)      
Net defined benefit liability (asset) 1,499 1,499   1,566 1,499
Other | Accrued benefit obligation | Unfunded          
Movements in benefit obligation and fair value of plan assets during the year          
Net defined benefit liability (asset), beginning of period (327)        
Benefit payments (liabilities) assets (34) (15)      
Net defined benefit liability (asset), end of period (329) (327)      
Net defined benefit liability (asset) 327 327   329 327
Other | Fair value of plan assets          
Analysis of the amount charged to profit or loss          
Interest income on plan assets (40) (46)      
Analysis of the amount recognized in other comprehensive income          
Remeasurements recognized in other comprehensive income (liabilities) assets 38 97      
Movements in benefit obligation and fair value of plan assets during the year          
Net defined benefit liability (asset), beginning of period 1,412 1,290      
Exchange adjustments (liabilities) assets (64) (24)      
Interest income on plan assets (40) (46)      
Contributions by plan participants (liabilities) assets 11 6      
Decrease Through Reclassification to Assets Held For Sale, Net Defined Benefit Liability (Asset) 0 0      
Remeasurements recognized in other comprehensive income (liabilities) assets 38 97      
Net defined benefit liability (asset), end of period 1,508 1,412 1,290    
Surplus (deficit) at 31 December       (387) (414)
Net defined benefit liability (asset) (1,508) (1,290) $ (1,290) (1,508) (1,412)
Other | Fair value of plan assets | Funded          
Movements in benefit obligation and fair value of plan assets during the year          
Contributions to plan by employer, net defined benefit liability (asset) 29 24      
Benefit payments (liabilities) assets 86 75      
Germany | Accrued benefit obligation          
Movements in benefit obligation and fair value of plan assets during the year          
Net defined benefit liability (asset), beginning of period (4,567)        
Net defined benefit liability (asset), end of period (5,060) (4,567)      
Net defined benefit liability (asset) $ 4,567 $ 4,567   $ 5,060 $ 4,567