XML 81 R64.htm IDEA: XBRL DOCUMENT v3.3.0.814
Pension Plan and Retirement Benefits (Details 2) - USD ($)
$ in Thousands
1 Months Ended 12 Months Ended
Jan. 01, 2007
Mar. 31, 2006
Sep. 30, 2015
Sep. 30, 2014
Sep. 30, 2013
Pension Plan and Retirement Benefits          
Maximum liability related to total retiree health care costs under plan amendment $ 5,000        
Change in Plan Assets:          
Fair value of plan assets at end of year     $ 205,498    
Accrued pension and postretirement benefits:          
Current     (4,965) $ (4,572)  
Non-current     (212,872) (173,225)  
Accrued pension and postretirement benefits     (217,837) (177,797)  
Accumulated other comprehensive loss:          
Net loss     132,445 97,155  
Prior service cost     3,828 4,636  
Total accumulated other comprehensive loss     136,273 101,791  
Amounts expected to be recognized from AOCI into the statement of operations in the following year:          
Amortization of net loss     11,663 7,079  
Amortization of prior service cost     808 808  
Total     12,471 7,887  
Accumulated benefit obligation     299,039 276,009  
Pension Plan, Defined Benefit          
Change in Benefit Obligation:          
Projected benefit obligation at beginning of year     288,559 273,693  
Service cost     3,898 3,971 $ 4,881
Interest cost     11,203 11,989 10,839
Actuarial losses (gains)     (21,861) (12,143)  
Benefits paid     (13,578) (13,237)  
Projected benefit obligation at end of year     311,943 288,559 273,693
Change in Plan Assets:          
Fair value of plan assets at beginning of year     216,962 206,113  
Actual return on assets     (295) 21,861  
Employer contribution     2,409 2,225  
Benefits paid     (13,578) (13,237)  
Fair value of plan assets at end of year     205,498 216,962 206,113
Funded Status of Plan:          
Unfunded status     (106,445) (71,597)  
Accrued pension and postretirement benefits:          
Non-current     (106,445) (71,597)  
Accrued pension and postretirement benefits     (106,445) (71,597)  
Accumulated other comprehensive loss:          
Net loss     97,268 64,641  
Prior service cost     3,828 4,636  
Total accumulated other comprehensive loss     101,096 69,277  
Amounts expected to be recognized from AOCI into the statement of operations in the following year:          
Amortization of net loss     8,838 4,645  
Amortization of prior service cost     808 808  
Total     9,646 5,453  
Components of net periodic pension cost and postretirement health care benefit cost          
Service cost     3,898 3,971 4,881
Interest cost     11,203 11,989 10,839
Expected return     (15,117) (15,033) (13,189)
Amortization of prior service cost     808 808 808
Recognized actuarial loss     4,645 4,612 10,189
Net periodic benefit cost     5,437 6,347 $ 13,528
Pension Plan, Defined Benefit | Subsidiaries          
Change in Plan Assets:          
Employer contribution     909 975  
US pension plan          
Change in Plan Assets:          
Fair value of plan assets at beginning of year     197,330    
Employer contribution     1,500 1,250  
Fair value of plan assets at end of year     $ 186,438 $ 197,330  
Assumptions used to determine benefit obligation          
Discount rate (as a percent)     4.00% 4.00%  
Rate of compensation increase (as a percent)     3.50% 3.50%  
Assumptions used to determine net periodic benefit cost          
Discount rate (as a percent)     4.00% 4.50% 3.625%
Expected return on plan assets (as a percent)     7.50% 7.50% 7.50%
Rate of compensation increase (as a percent)     3.50% 3.50% 3.50%
UK pension plan          
Change in Plan Assets:          
Fair value of plan assets at beginning of year     $ 19,632    
Fair value of plan assets at end of year     $ 19,060 $ 19,632  
Assumptions used to determine benefit obligation          
Discount rate (as a percent)     3.70% 3.90%  
Assumptions used to determine net periodic benefit cost          
Discount rate (as a percent)     3.90% 4.30% 4.10%
Expected return on plan assets (as a percent)     4.40% 4.80% 4.20%
Postretirement health care          
Pension Plan and Retirement Benefits          
Maximum liability related to total retiree health care costs under plan amendment $ 5,000        
Reduction in accumulated postretirement benefit liability due to plan amendment   $ 46,313      
Period of amortization as a reduction to expense   8 years      
Change in Benefit Obligation:          
Projected benefit obligation at beginning of year     $ 105,387 $ 98,772  
Service cost     337 267 $ 387
Interest cost     4,385 4,578 4,330
Actuarial losses (gains)     (5,097) (5,614)  
Benefits paid     (4,672) (3,844)  
Projected benefit obligation at end of year     110,534 105,387 98,772
Change in Plan Assets:          
Employer contribution     4,672 3,844  
Benefits paid     (4,672) (3,844)  
Funded Status of Plan:          
Unfunded status     (110,534) (105,387)  
Accrued pension and postretirement benefits:          
Current     (4,870) (4,477)  
Non-current     (105,664) (100,910)  
Accrued pension and postretirement benefits     (110,534) (105,387)  
Accumulated other comprehensive loss:          
Net loss     35,177 32,514  
Total accumulated other comprehensive loss     35,177 32,514  
Amounts expected to be recognized from AOCI into the statement of operations in the following year:          
Amortization of net loss     2,825 2,434  
Total     2,825 2,434  
Components of net periodic pension cost and postretirement health care benefit cost          
Service cost     337 267 387
Interest cost     4,385 4,578 4,330
Amortization of prior service cost       (2,895) (5,789)
Recognized actuarial loss     2,433 1,996 3,717
Net periodic benefit cost     $ 7,155 $ 3,946 $ 2,645
Assumptions relating to health care cost trend rates          
Annual rate of increase for the costs of covered health care benefits on the basis of age (as a percent)     5.00%    
Assumptions used to determine benefit obligation          
Discount rate (as a percent)     4.25% 4.25%  
Assumptions used to determine net periodic benefit cost          
Discount rate (as a percent)     4.25% 4.75% 3.875%
Postretirement health care | Over Sixty Five Age Group          
Assumptions relating to health care cost trend rates          
Annual rate of increase for the costs of covered health care benefits on the basis of age (as a percent)     5.00% 5.00%  
Postretirement health care | Under Sixty Five Age Group          
Assumptions relating to health care cost trend rates          
Annual rate of increase for the costs of covered health care benefits on the basis of age (as a percent)     5.00% 5.50%  
Non Qualified Pension Plans Defined Benefit          
Accrued pension and postretirement benefits:          
Current     $ (95) $ (95)  
Non-current     (763) (718)  
Accrued pension and postretirement benefits     (858) (813)  
Components of net periodic pension cost and postretirement health care benefit cost          
Net periodic benefit cost     $ 140 $ 84 $ 12