COMPONENTS OF NET PERIODIC PENSION COST

6 Months Ended

Jan. 31, 2013

Compensation and Retirement Disclosure [Abstract]

Net periodic pension benefit cost for the Company’s defined benefit pension plans includes the following components (included in the table below is net periodic benefit cost included in discontinued operations for the three and six months ended January 31, 2012 of $184 and $367, respectively):



	Three Months Ended
	U.S. Plans						Foreign Plans						Total
	Jan 31, 2013			Jan 31, 2012			Jan 31, 2013			Jan 31, 2012			Jan 31, 2013			Jan 31, 2012
Service cost	$	2,647		$	2,231		$	1,161		$	1,181		$	3,808		$	3,412
Interest cost	2,618			3,051			4,048			4,481			6,666			7,532
Expected return on plan assets	(2,384		)	(2,303		)	(4,118		)	(3,855		)	(6,502		)	(6,158		)
Amortization of prior service cost/(credit)	393			374			(15		)	(34		)	378			340
Amortization of actuarial loss	2,411			1,546			1,412			1,297			3,823			2,843
Loss due to curtailments and settlements	17			—			—			—			17			—
Net periodic benefit cost	$	5,702		$	4,899		$	2,488		$	3,070		$	8,190		$	7,969



	Six Months Ended
	U.S. Plans						Foreign Plans						Total
	Jan 31, 2013			Jan 31, 2012			Jan 31, 2013			Jan 31, 2012			Jan 31, 2013			Jan 31, 2012
Service cost	$	5,295		$	4,462		$	2,350		$	2,391		$	7,645		$	6,853
Interest cost	5,235			6,647			8,066			9,116			13,301			15,763
Expected return on plan assets	(4,767		)	(4,606		)	(8,221		)	(7,819		)	(12,988		)	(12,425		)
Amortization of prior service cost/(credit)	786			1,031			(32		)	(67		)	754			964
Amortization of actuarial loss	4,822			5,000			2,812			2,632			7,634			7,632
Loss due to curtailments and settlements	33			—			—			—			33			—
Net periodic benefit cost	$	11,404		$	12,534		$	4,975		$	6,253		$	16,379		$	18,787

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

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-Name Statement of Financial Accounting Standard (FAS)

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