XML 25 R52.htm IDEA: XBRL DOCUMENT v2.4.0.6
Pension and Postretirement Benefit Plans (Details) (USD $)
12 Months Ended
Aug. 31, 2013
Aug. 31, 2012
Aug. 31, 2011
Aug. 31, 2010
Defined Benefit Plan Disclosure [Line Items]        
Cash Surrender Value of Life Insurance   $ 3,400,000 $ 3,000,000  
Defined Benefit Plan Amendment Change in Postretirement Benefit Plan Obligation   (2,500,000) 2,600,000  
Recognized (gains) losses due to plan curtailments   (310,000) 0 270,000
Fair value of plan assets   30,190,000 26,090,000  
Individual agreement for annual retirement payments   100,000    
Life insurance policy beneficiary amount   2,000,000    
Long-term liabilities   (92,581,000) (84,673,000)  
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Rate of Compensation Increase   2.20% 2.50% 2.40%
Return on pension plan assets 5.10% 6.40% 5.80% 7.00%
Rate of compensation increase 2.20% 2.50% 2.40% 2.50%
Projected health care cost trend rate   8.00% 8.00% 8.00%
Ultimate health care rate   5.00% 5.00% 5.00%
Year ultimate health care trend rate is achieved   2019 2019 2016
Defined Benefit Plan, Effect of One Percentage Point Increase on Service and Interest Cost Components   62,000    
Defined Benefit Plan, Effect of One Percentage Point Decrease on Service and Interest Cost Components   (55,000)    
Defined Benefit Plan, Effect of One Percentage Point Increase on Accumulated Postretirement Benefit Obligation   1,428,000    
Defined Benefit Plan, Effect of One Percentage Point Decrease on Accumulated Postretirement Benefit Obligation   (1,231,000)    
Defined Benefit Plan, Actual Plan Asset Allocations   100.00% 100.00%  
Defined Benefit Plan, Target Plan Asset Allocations   100.00% 100.00%  
Defined Contribution Plan, Cost Recognized   3,400,000 2,800,000 1,900,000
Fair Value, Inputs, Level 1 [Member]
       
Defined Benefit Plan Disclosure [Line Items]        
Fair value of plan assets   18,177,000 16,421,000  
Fair Value, Inputs, Level 2 [Member]
       
Defined Benefit Plan Disclosure [Line Items]        
Fair value of plan assets   0 0  
Fair Value, Inputs, Level 3 [Member]
       
Defined Benefit Plan Disclosure [Line Items]        
Fair value of plan assets   12,013,000 9,669,000 8,378,000
Actual return on assets   3,007,000 (880,000)  
Translation adjustment   (1,406,000) 1,169,000  
Purchases, sales, issuances, and settlements, net   743,000 1,002,000  
Equity Securities [Member]
       
Defined Benefit Plan Disclosure [Line Items]        
Fair value of plan assets   8,217,000 9,650,000  
Defined Benefit Plan, Actual Plan Asset Allocations   27.00% 37.00%  
Defined Benefit Plan, Target Plan Asset Allocations   22.00% 45.00%  
Equity Securities [Member] | Fair Value, Inputs, Level 1 [Member]
       
Defined Benefit Plan Disclosure [Line Items]        
Fair value of plan assets   8,217,000 9,650,000  
Equity Securities [Member] | Fair Value, Inputs, Level 2 [Member]
       
Defined Benefit Plan Disclosure [Line Items]        
Fair value of plan assets   0 0  
Equity Securities [Member] | Fair Value, Inputs, Level 3 [Member]
       
Defined Benefit Plan Disclosure [Line Items]        
Fair value of plan assets   0 0  
Debt Securities [Member]
       
Defined Benefit Plan Disclosure [Line Items]        
Fair value of plan assets   6,388,000 4,673,000  
Defined Benefit Plan, Actual Plan Asset Allocations   21.00% 18.00%  
Defined Benefit Plan, Target Plan Asset Allocations   13.00% 15.00%  
Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member]
       
Defined Benefit Plan Disclosure [Line Items]        
Fair value of plan assets   6,388,000 4,673,000  
Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]
       
Defined Benefit Plan Disclosure [Line Items]        
Fair value of plan assets   0 0  
Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member]
       
Defined Benefit Plan Disclosure [Line Items]        
Fair value of plan assets   0 0  
Insurance Contract, Rights and Obligations [Member]
       
Defined Benefit Plan Disclosure [Line Items]        
Fair value of plan assets   11,946,000 9,536,000  
Defined Benefit Plan, Actual Plan Asset Allocations   40.00% 37.00%  
Defined Benefit Plan, Target Plan Asset Allocations   43.00% 35.00%  
Insurance Contract, Rights and Obligations [Member] | Fair Value, Inputs, Level 1 [Member]
       
Defined Benefit Plan Disclosure [Line Items]        
Fair value of plan assets   0 0  
Insurance Contract, Rights and Obligations [Member] | Fair Value, Inputs, Level 2 [Member]
       
Defined Benefit Plan Disclosure [Line Items]        
Fair value of plan assets   0 0  
Insurance Contract, Rights and Obligations [Member] | Fair Value, Inputs, Level 3 [Member]
       
Defined Benefit Plan Disclosure [Line Items]        
Fair value of plan assets   11,946,000 9,536,000  
Cash [Member]
       
Defined Benefit Plan Disclosure [Line Items]        
Fair value of plan assets   3,572,000 2,098,000  
Defined Benefit Plan, Actual Plan Asset Allocations   12.00% 8.00%  
Defined Benefit Plan, Target Plan Asset Allocations   22.00% 5.00%  
Cash [Member] | Fair Value, Inputs, Level 1 [Member]
       
Defined Benefit Plan Disclosure [Line Items]        
Fair value of plan assets   3,572,000 2,098,000  
Cash [Member] | Fair Value, Inputs, Level 2 [Member]
       
Defined Benefit Plan Disclosure [Line Items]        
Fair value of plan assets   0 0  
Cash [Member] | Fair Value, Inputs, Level 3 [Member]
       
Defined Benefit Plan Disclosure [Line Items]        
Fair value of plan assets   0 0  
Other Pension Plan Asset [Member]
       
Defined Benefit Plan Disclosure [Line Items]        
Fair value of plan assets   67,000 133,000  
Other Pension Plan Asset [Member] | Fair Value, Inputs, Level 1 [Member]
       
Defined Benefit Plan Disclosure [Line Items]        
Fair value of plan assets   0 0  
Other Pension Plan Asset [Member] | Fair Value, Inputs, Level 2 [Member]
       
Defined Benefit Plan Disclosure [Line Items]        
Fair value of plan assets   0 0  
Other Pension Plan Asset [Member] | Fair Value, Inputs, Level 3 [Member]
       
Defined Benefit Plan Disclosure [Line Items]        
Fair value of plan assets   67,000 133,000  
German Pension Plan [Member]
       
Defined Benefit Plan Disclosure [Line Items]        
Underfunded   76,700,000    
Pension Plans, Defined Benefit [Member]
       
Defined Benefit Plan Disclosure [Line Items]        
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate   3.80% 4.90% 4.00%
Accumulated benefit obligation   113,055,000 101,659,000  
Defined Benefit Plan, Amortization of Net Gains (Losses)   1,418,000    
Benefit obligation at beginning of year   (124,948,000) (113,204,000) (112,517,000)
Service cost   (2,759,000) (3,521,000) (2,159,000)
Interest cost   (5,099,000) (4,820,000) (4,505,000)
Participant contributions   (253,000) (270,000)  
Actuarial gain (loss)   (18,921,000) 16,900,000  
Benefits paid   3,354,000 4,028,000  
Settlement gain (loss)   0 (28,000)  
Business combinations   (710,000) 0  
Curtailment gain (loss)   310,000 (18,000)  
Contractual termination benefits   79,000 0 0
Recognized (gains) losses due to plan curtailments   (310,000) 22,000 267,000
Plan amendments   0 (7,000)  
Translation adjustment   12,413,000 (12,951,000)  
Fair value of plan assets   30,190,000 26,090,000 22,259,000
Actual return on assets   4,518,000 810,000  
Employer contributions 4,700,000 4,619,000 4,607,000  
Participant contributions   253,000 270,000  
Translation adjustment   (1,936,000) 2,172,000  
Underfunded   94,758,000 87,114,000  
Accrued payroll, taxes and related benefits   (2,177,000) (2,441,000)  
Long-term liabilities   (92,581,000) (84,673,000)  
Net amount recognized   (94,758,000) (87,114,000)  
Net actuarial (gain) loss   30,134,000 16,739,000  
Net prior service cost (credit)   355,000 403,000  
Net amount recognized in AOCI   30,489,000 17,142,000  
Net actuarial (gain) loss   15,394,000 (16,445,000)  
Prior service cost (credit)   0 7,000  
Amortization of net actuarial loss   (468,000) (1,658,000)  
Amortization of prior service (cost) credit   (48,000) (29,000)  
Settlement/curtailment gain (loss)   310,000 2,000  
Translation adjustment   (1,841,000) 2,927,000  
Total change in AOCI   13,347,000 (15,196,000)  
Expected return on plan assets   (1,298,000) (1,219,000) (984,000)
Amortization of prior service cost (credit)   48,000 29,000 48,000
Recognized gains due to plan settlements   0 (24,000) (28,000)
Recognized net actuarial loss   468,000 1,658,000 338,000
Total net periodic benefit cost   6,845,000 8,807,000 6,305,000
Defined Benefit Plan, Amortization of Net Prior Service Cost (Credit)   28,000    
Pension and Other Postretirement Benefit Plans, Amounts that Will be Amortized from Accumulated Other Comprehensive Income (Loss) in Next Fiscal Year   1,446,000    
Projected benefit obligation   124,887,000 112,902,000  
Accumulated benefit obligation   113,011,000 101,432,000  
Fair value of plan assets   30,125,000 25,596,000  
Projected benefit obligation   61,000 302,000  
Accumulated benefit obligation   44,000 227,000  
Fair value of plan assets   65,000 494,000  
Discount rate on pension plans 3.80% 4.90% 4.00% 5.40%
2013   3,366,000    
2014   3,625,000    
2015   4,187,000    
2016   5,005,000    
2017   4,572,000    
Years 2018 — 2022   24,783,000    
Other Postretirement Benefit Plans, Defined Benefit [Member]
       
Defined Benefit Plan Disclosure [Line Items]        
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate   3.50% 4.50% 4.50%
Accumulated benefit obligation   13,556,000 13,929,000  
Defined Benefit Plan, Amortization of Net Gains (Losses)   0    
Benefit obligation at beginning of year   (13,556,000) (13,929,000) (17,054,000)
Service cost   (28,000) (30,000) (30,000)
Interest cost   (607,000) (746,000) (765,000)
Participant contributions   (91,000) (32,000)  
Actuarial gain (loss)   2,819,000 480,000  
Benefits paid   768,000 872,000  
Settlement gain (loss)   0 0  
Business combinations   0 0  
Curtailment gain (loss)   0 0  
Contractual termination benefits   0 0 0
Recognized (gains) losses due to plan curtailments   0 0 0
Plan amendments   (2,488,000) 2,581,000  
Translation adjustment   0 0  
Fair value of plan assets   0 0 0
Actual return on assets   0 0  
Employer contributions 800,000 677,000 840,000  
Participant contributions   91,000 32,000  
Translation adjustment   0 0  
Underfunded   13,556,000 13,929,000  
Accrued payroll, taxes and related benefits   (780,000) (880,000)  
Long-term liabilities   (12,776,000) (13,049,000)  
Net amount recognized   (13,556,000) (13,929,000)  
Net actuarial (gain) loss   602,000 3,592,000  
Net prior service cost (credit)   (3,006,000) (6,225,000)  
Net amount recognized in AOCI   (2,404,000) (2,633,000)  
Net actuarial (gain) loss   (2,819,000) (480,000)  
Prior service cost (credit)   2,488,000 (2,581,000)  
Amortization of net actuarial loss   (171,000) (198,000)  
Amortization of prior service (cost) credit   731,000 542,000  
Settlement/curtailment gain (loss)   0 0  
Translation adjustment   0 0  
Total change in AOCI   229,000 (2,717,000)  
Expected return on plan assets   0 0 0
Amortization of prior service cost (credit)   (731,000) (542,000) (557,000)
Recognized gains due to plan settlements   0 0 0
Recognized net actuarial loss   171,000 198,000 0
Total net periodic benefit cost   75,000 432,000 238,000
Defined Benefit Plan, Amortization of Net Prior Service Cost (Credit)   (537,000)    
Pension and Other Postretirement Benefit Plans, Amounts that Will be Amortized from Accumulated Other Comprehensive Income (Loss) in Next Fiscal Year   (537,000)    
Projected benefit obligation   13,556,000 13,929,000  
Accumulated benefit obligation   13,556,000 13,929,000  
Fair value of plan assets   0 0  
Discount rate on pension plans 3.50% 4.50% 4.50% 5.50%
2013   791,000    
2014   815,000    
2015   836,000    
2016   852,000    
2017   840,000    
Years 2018 — 2022   4,257,000    
United Kingdom Pension Plan [Member]
       
Defined Benefit Plan Disclosure [Line Items]        
Underfunded   $ 7,600,000