XML 36 R26.htm IDEA: XBRL DOCUMENT v3.10.0.1
Pension and Non-pension Post-retirement Benefits (Tables)
6 Months Ended
Jun. 30, 2018
Defined Benefit Pension Plan  
Defined Benefit Plan Disclosure [Line Items]  
Schedule of Net Benefit Costs [Table Text Block]
The components of our net pension expense, including the SERP, are as follows:
Three months ended June 30,
 
U.S. Plans
 
Non-U.S. Plans
 
Total
(dollars in thousands)
 
2018
 
2017
 
2018
 
2017
 
2018
 
2017
Service cost
 
$
1,025

 
$
883

 
$
284

 
$
277

 
$
1,309

 
$
1,160

Interest cost
 
3,142

 
3,442

 
741

 
701

 
3,883

 
4,143

Expected return on plan assets
 
(5,669
)
 
(5,623
)
 

 

 
(5,669
)
 
(5,623
)
Amortization of unrecognized:
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost (credit)
 
1

 
59

 
(50
)
 
(52
)
 
(49
)
 
7

Actuarial loss
 
1,599

 
1,265

 
154

 
152

 
1,753

 
1,417

Pension expense
 
$
98

 
$
26

 
$
1,129

 
$
1,078

 
$
1,227

 
$
1,104

 
 
 
 
 
 
 
 
 
 
 
 
 
Six months ended June 30,
 
U.S. Plans
 
Non-U.S. Plans
 
Total
(dollars in thousands)
 
2018
 
2017
 
2018
 
2017
 
2018
 
2017
Service cost
 
$
2,004

 
$
1,958

 
$
576

 
$
528

 
$
2,580

 
$
2,486

Interest cost
 
6,307

 
6,892

 
1,504

 
1,338

 
7,811

 
8,230

Expected return on plan assets
 
(11,329
)
 
(11,240
)
 

 

 
(11,329
)
 
(11,240
)
Amortization of unrecognized:
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost (credit)
 
1

 
118

 
(101
)
 
(99
)
 
(100
)
 
19

Actuarial loss
 
3,236

 
2,617

 
313

 
290

 
3,549

 
2,907

Pension expense
 
$
219

 
$
345

 
$
2,292

 
$
2,057

 
$
2,511

 
$
2,402

 
 
 
 
 
 
 
 
 
 
 
 
 
Non-Pension Post-retirement Benefit Plans  
Defined Benefit Plan Disclosure [Line Items]  
Schedule of Net Benefit Costs [Table Text Block]
The provision for our non-pension, post-retirement, benefit expense consists of the following:
Three months ended June 30,
 
U.S. Plans
 
Non-U.S. Plans
 
Total
(dollars in thousands)
 
2018
 
2017
 
2018
 
2017
 
2018
 
2017
Service cost
 
$
151

 
$
96

 
$

 
$

 
$
151

 
$
96

Interest cost
 
455

 
471

 
10

 
11

 
465

 
482

Amortization of unrecognized:
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost (credit)
 
(70
)
 
(51
)
 

 

 
(70
)
 
(51
)
Actuarial loss / (gain)
 
(53
)
 
(154
)
 
(17
)
 
(13
)
 
(70
)
 
(167
)
Non-pension post-retirement benefit expense
 
$
483

 
$
362

 
$
(7
)
 
$
(2
)
 
$
476

 
$
360

 
 
 
 
 
 
 
 
 
 
 
 
 
Six months ended June 30,
 
U.S. Plans
 
Non-U.S. Plans
 
Total
(dollars in thousands)
 
2018
 
2017
 
2018
 
2017
 
2018
 
2017
Service cost
 
$
302

 
$
316

 
$

 
$

 
$
302

 
$
316

Interest cost
 
911

 
1,052

 
20

 
22

 
931

 
1,074

Amortization of unrecognized:
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost (credit)
 
(141
)
 
(101
)
 

 

 
(141
)
 
(101
)
Actuarial loss / (gain)
 
(105
)
 
(129
)
 
(33
)
 
(26
)
 
(138
)
 
(155
)
Non-pension post-retirement benefit expense
 
$
967

 
$
1,138

 
$
(13
)
 
$
(4
)
 
$
954

 
$
1,134