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Postretirement benefit plans
 6 Months Ended
Jun. 30, 2013
Compensation and Retirement Disclosure [Abstract]  
Postretirement benefit plans
Postretirement benefit plans
Components of net periodic employee benefit cost are as follows:

 
U.S.
Defined Benefit
 
U.S.
Retiree Health Care
 
Non-U.S.
Defined Benefit
For Three Months Ended June 30
2013
 
2012
 
2013
 
2012
 
2013
 
2012
Service cost
$
7

 
$
6

 
$
2

 
$
1

 
$
10

 
$
10

Interest cost
10

 
11

 
5

 
6

 
15

 
20

Expected return on plan assets
(12
)
 
(12
)
 
(6
)
 
(6
)
 
(16
)
 
(20
)
Amortization of prior service cost (credit)
—

 
—

 
1

 
1

 
(1
)
 
(1
)
Recognized net actuarial loss
5

 
4

 
3

 
3

 
7

 
11

Net periodic benefit cost
10

 
9

 
5

 
5

 
15

 
20

 
 
 
 
 
 
 
 
 
 
 
 
Settlement loss
6

 
—

 
—

 
—

 
—

 
—

Curtailment gain
—

 
—

 
—

 
—

 
(3
)
 
—

Total, including other postretirement (gains) losses
$
16

 
$
9

 
$
5

 
$
5

 
$
12

 
$
20

 
U.S.
Defined Benefit
 
U.S.
Retiree Health Care
 
Non-U.S.
Defined Benefit
For Six Months Ended June 30
2013
 
2012
 
2013
 
2012
 
2013
 
2012
Service cost
$
14

 
$
12

 
$
3

 
$
2

 
$
20

 
$
20

Interest cost
21

 
23

 
10

 
12

 
31

 
39

Expected return on plan assets
(25
)
 
(25
)
 
(12
)
 
(11
)
 
(33
)
 
(40
)
Amortization of prior service cost (credit)
—

 
—

 
2

 
2

 
(2
)
 
(2
)
Recognized net actuarial loss
11

 
8

 
6

 
6

 
17

 
23

Net periodic benefit cost
21

 
18

 
9

 
11

 
33

 
40

 
 
 
 
 
 
 
 
 
 
 
 
Settlement loss
13

 
—

 
—

 
—

 
—

 
—

Curtailment gain
—

 
—

 
—

 
(1
)
 
(3
)
 
—

Special termination benefit gain
—

 
(2
)
 
—

 
—

 
—

 
—

Total, including other postretirement (gains) losses
$
34

 
$
16

 
$
9

 
$
10

 
$
30

 
$
40



In the second quarter of 2013, as a result of increased retirement activities, we remeasured our U.S. and Japan defined benefit plans. These remeasurements resulted in a net actuarial gain on a pre-tax basis of $65 million in Other comprehensive income. Of this gain, $17 million related to the U.S. plans and $48 million was for Japan. For the six months ended June 30, 2013, we have also recognized a settlement loss of $13 million on our U.S. defined benefit plans and a $3 million curtailment gain related to Japan. On our Consolidated balance sheets, our Overfunded retirement plans changed from $68 million at December 31, 2012, to $106 million at June 30, 2013, and our Underfunded retirement plans changed from $269 million at December 31, 2012, to $240 million at June 30, 2013, primarily as a result of these remeasurements and the effects of foreign currency exchange rate fluctuations.