XML 38 R40.htm IDEA: XBRL DOCUMENT v3.19.3
PENSION AND POST-RETIREMENT BENEFITS (Tables)
9 Months Ended
Sep. 30, 2019
Retirement Benefits [Abstract]  
Components of Net Periodic Benefit (Income) Costs
The components of net periodic benefit costs for the Company's pension and the other post-retirement benefit plans for the three months ended September 30, 2019 and 2018, respectively, were as follows:
 


Pension Plans
 
Other
Post-Retirement Benefit Plans
 
Three Months Ended September 30,
 
2019
 
2018
 
2019
 
2018
Net periodic benefit costs:
 
 
 
 
 
 
 
Service cost
$
0.4


$
0.5

 
$


$

Interest cost
5.1


4.6

 
0.1


0.1

Expected return on plan assets
(6.0
)

(6.9
)
 



Amortization of actuarial loss
2.5


2.4

 
0.1


0.1

Curtailment gain



 



Total net periodic benefit costs prior to allocation
$
2.0


$
0.6

 
$
0.2


$
0.2

Portion allocated to Revlon Holdings



 



Total net periodic benefit costs
$
2.0


$
0.6

 
$
0.2


$
0.2

The components of net periodic benefit costs for the Company's pension and the other post-retirement benefit plans for the nine months ended September 30, 2019 and 2018, respectively, were as follows:
 
Pension Plans
 
Other
Post-Retirement Benefit Plans
 
Nine Months Ended September 30,
 
2019
 
2018
 
2019
 
2018
Net periodic benefit costs:
 
 
 
 
 
 
 
Service cost
$
1.4

 
$
1.5

 
$

 
$

Interest cost
15.0

 
13.9

 
0.3

 
0.3

Expected return on plan assets
(18.0
)
 
(20.8
)
 

 

Amortization of actuarial loss
7.5

 
6.9

 
0.2

 
0.3

Total net periodic benefit costs prior to allocation
$
5.9

 
$
1.5

 
$
0.5

 
$
0.6

Portion allocated to Revlon Holdings
(0.1
)
 
(0.1
)
 

 

Total net periodic benefit costs
$
5.8

 
$
1.4

 
$
0.5

 
$
0.6

Classification of Net Periodic Benefit (Income) Costs
Net periodic benefit costs are reflected in the Company's Unaudited Consolidated Financial Statements as follows for the periods presented:
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
2019
 
2018
 
2019
 
2018
Net periodic benefit costs:
 
 
 
 
 
 
 
Selling, general and administrative expense
$
0.5

 
$
0.5

 
$
1.4

 
$
1.5

Miscellaneous, net
1.7

 
0.3

 
4.9

 
0.5

Total net periodic benefit costs
$
2.2

 
$
0.8

 
$
6.3

 
$
2.0