Registration of securities issued in business combination transactions

EMPLOYEE BENEFIT PLANS (Tables)

v2.4.0.8
EMPLOYEE BENEFIT PLANS (Tables)
 3 Months Ended 12 Months Ended
Mar. 31, 2014
Dec. 31, 2013
EMPLOYEE BENEFIT PLANS    
Components of the net periodic benefit costs

    Components of the net periodic benefit costs for the three months ended March 31, 2014 and 2013 were as follows (dollars in millions):

 
   Defined
Benefit Plans		   Other
Postretirement
Benefit Plans		  
 
   Three months
ended
March 31,		   Three months
ended
March 31,		  
 
   2014   2013   2014   2013  

Service cost

   $ 15   $ 17   $ 1   $ 1  

Interest cost

     37     33     1     1  

Expected return on assets

     (49 )   (44 )   —     —  

Amortization of prior service benefit

     (1 )   (2 )   (1 )   —  

Amortization of actuarial loss

     15     21     —     —  

Special termination benefits

     3     5     —     —  

Settlement loss

     1     —     —     —  
                   
​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​

Net periodic benefit cost

   $ 21   $ 30   $ 1   $ 2  
                   
​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​
​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​
                   

Components of net periodic benefit costs for the years ended December 31, 2013, 2012 and 2011 were as follows (dollars in millions):

 
   Defined Benefit Plans  
 
   U.S. plans   Non-U.S. plans  
 
   2013   2012   2011   2013   2012   2011  

Service cost

   $ 31   $ 26   $ 23   $ 38   $ 32   $ 44  

Interest cost

     40     42     44     90     102     110  

Expected return on plan assets

     (50 )   (48 )   (47 )   (124 )   (133 )   (140 )

Amortization of prior service cost

     (7 )   (6 )   (4 )   1     (1 )   (2 )

Amortization of actuarial loss

     35     21     16     49     28     21  

Settlement loss

     —     —     —     12     13     —  

Special termination benefits

     —     —     —     9     —     8  
                           
​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​

Net periodic benefit cost

   $ 49   $ 35   $ 32   $ 75   $ 41   $ 41  
                           
​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​
​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​
                           

 
   Other Postretirement Benefit Plans  
 
   U.S. plans   Non-U.S. plans  
 
   2013   2012   2011   2013   2012   2011  

Service cost

   $ 4   $ 4   $ 3   $ —   $ —   $ —  

Interest cost

     5     7     7     —     1     1  

Amortization of prior service cost

     (2 )   (3 )   (3 )   —     —     —  

Amortization of actuarial loss

     2     2     2     —     —     —  
                           
​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​

Net periodic benefit cost

   $ 9   $ 10   $ 9   $ —   $ 1   $ 1  
                           
​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​
​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​