XML 112 R83.htm IDEA: XBRL DOCUMENT v2.4.0.8
RETIREMENT BENEFITS (Details 2) (USD $)
In Millions, unless otherwise specified
12 Months Ended
Dec. 31, 2013
Dec. 31, 2012
Dec. 31, 2011
U.S. Pension Plans
     
Change in projected benefit obligation      
Projected benefit obligation at beginning of period $ 14,037    
Projected benefit obligation at end of period 12,829 14,037  
Change in plan assets      
Plan assets at fair value at beginning of period 12,656    
Company contributions 51 54  
Plan assets at fair value at end of period 12,731 12,656  
Funded status of significant plans at period end (99) (1,381)  
Net amount recognized      
Net amount recognized on the balance sheet (99) (1,381)  
Amounts recognized in Accumulated other comprehensive income (loss)      
Net amount recognized in equity-pretax (4,130) (5,189)  
Accumulated benefit obligation at period end 12,790 13,984  
U.S. Pension Plans | Effect of change in the measurement policy from annually to quarterly
     
Change in projected benefit obligation      
Activity during the period (368)    
Change in plan assets      
Activity during the period (53)    
U.S. Qualified Pension Plan
     
Change in projected benefit obligation      
Projected benefit obligation at beginning of period 13,268 12,377  
Benefits earned during the period 8 12 13
Interest cost on benefit obligation 538 565 612
Plan amendments   (13)  
Actuarial (gain) loss (671) 965  
Benefits paid net of participatants contributions (661) (638)  
Curtailment (gain) loss 23    
Projected benefit obligation at end of period 12,137 13,268 12,377
Change in plan assets      
Plan assets at fair value at beginning of period 12,656 11,991  
Actual return on plan assets 789 1,303  
Benefits paid (661) (638)  
Plan assets at fair value at end of period 12,731 12,656 11,991
Funded status of significant plans at period end 593 (612)  
Net amount recognized      
Benefit asset 593    
Benefit liability   (612)  
Net amount recognized on the balance sheet 593 (612)  
Amounts recognized in Accumulated other comprehensive income (loss)      
Prior service benefit (cost) 7 13  
Net actuarial gain (loss) (3,911) (4,904)  
Net amount recognized in equity-pretax (3,904) (4,891)  
Accumulated benefit obligation at period end 12,122 13,246  
Expected minimum required funding for 2014 0    
U.S. Nonqualified Pension Plan
     
Change in projected benefit obligation      
Projected benefit obligation at end of period 692 769  
Change in plan assets      
Funded status of significant plans at period end (692) (769)  
Net amount recognized      
Net amount recognized on the balance sheet (692) (769)  
Amounts recognized in Accumulated other comprehensive income (loss)      
Net amount recognized in equity-pretax (226) (298)  
Accumulated benefit obligation at period end 668 738  
Non - U.S. Pension Plans
     
Change in projected benefit obligation      
Projected benefit obligation at beginning of period 7,399 6,262  
Benefits earned during the period 210 199 203
Interest cost on benefit obligation 384 367 382
Plan amendments (28) 17  
Actuarial (gain) loss (733) 923  
Benefits paid net of participatants contributions (296) (306)  
Settlements (57) (254)  
Curtailment (gain) loss (2) (8)  
Special/contractual termination benefits 8 1 27
Foreign exchange impact and other (76) 198  
Projected benefit obligation at end of period 7,194 7,399 6,262
Change in plan assets      
Plan assets at fair value at beginning of period 7,154 6,421  
Actual return on plan assets (256) 786  
Company contributions 357 352  
Plan participants contributions 6 6  
Settlements (61) (254)  
Benefits paid (302) (312)  
Foreign exchange impact and other (106) 155  
Plan assets at fair value at end of period 6,918 7,154 6,421
Funded status of significant plans at period end (276) (245)  
Net amount recognized      
Benefit asset 709 763  
Benefit liability (985) (1,008)  
Net amount recognized on the balance sheet (276) (245)  
Amounts recognized in Accumulated other comprehensive income (loss)      
Net transition asset (obligation) (1) (2)  
Prior service benefit (cost) (2) (33)  
Net actuarial gain (loss) (2,007) (1,936)  
Net amount recognized in equity-pretax (2,010) (1,971)  
Accumulated benefit obligation at period end 6,652 6,369  
Non - U.S. Pension Plans | Effect of change in the measurement policy from annually to quarterly
     
Change in projected benefit obligation      
Activity during the period 385    
Change in plan assets      
Activity during the period 126    
U.S. Postretirement Benefit Plans
     
Change in projected benefit obligation      
Projected benefit obligation at beginning of period 1,072 1,127  
Interest cost on benefit obligation 33 44 53
Actuarial (gain) loss (253) (24)  
Benefits paid net of participatants contributions (85) (85)  
Expected government subsidy 13 10  
Projected benefit obligation at end of period 780 1,072 1,127
Change in plan assets      
Plan assets at fair value at beginning of period 50 74  
Actual return on plan assets (1) 7  
Company contributions 52 54  
Plan participants contributions 50 58  
Benefits paid (122) (143)  
Plan assets at fair value at end of period 32 50 74
Funded status of significant plans at period end (748) (1,022)  
Net amount recognized      
Benefit liability (748) (1,022)  
Net amount recognized on the balance sheet (748) (1,022)  
Amounts recognized in Accumulated other comprehensive income (loss)      
Prior service benefit (cost) 1 1  
Net actuarial gain (loss) 129 (123)  
Net amount recognized in equity-pretax 130 (122)  
Accumulated benefit obligation at period end 780 1,072  
U.S. Postretirement Benefit Plans | Effect of change in the measurement policy from annually to quarterly
     
Change in plan assets      
Activity during the period 3    
Non-U.S. Postretirement Benefit Plans
     
Change in projected benefit obligation      
Projected benefit obligation at beginning of period 2,002 1,368  
Benefits earned during the period 43 29 28
Interest cost on benefit obligation 146 116 118
Plan amendments (171)    
Actuarial (gain) loss (617) 457  
Benefits paid net of participatants contributions (64) (54)  
Settlements (2)    
Curtailment (gain) loss (3)    
Foreign exchange impact and other (4) 86  
Projected benefit obligation at end of period 1,411 2,002 1,368
Change in plan assets      
Plan assets at fair value at beginning of period 1,497 1,096  
Actual return on plan assets (223) 277  
Company contributions 256 92  
Benefits paid (64) (54)  
Foreign exchange impact and other (15) 86  
Plan assets at fair value at end of period 1,472 1,497 1,096
Funded status of significant plans at period end 61 (505)  
Net amount recognized      
Benefit asset 407    
Benefit liability (346) (505)  
Net amount recognized on the balance sheet 61 (505)  
Amounts recognized in Accumulated other comprehensive income (loss)      
Net transition asset (obligation) (1) (1)  
Prior service benefit (cost) 173 5  
Net actuarial gain (loss) (555) (802)  
Net amount recognized in equity-pretax (383) (798)  
Accumulated benefit obligation at period end 1,411 2,002  
Non-U.S. Postretirement Benefit Plans | Effect of change in the measurement policy from annually to quarterly
     
Change in projected benefit obligation      
Activity during the period 81    
Change in plan assets      
Activity during the period $ 21