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员工福利计划(Tables)
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12个月结束 |
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2020年6月30日 |
| Retirement Benefits [Abstract] |
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| 与外国定义的福利养老金计划有关的摘要数据 |
Summary data relating to our foreign defined benefit pension plans, including key weighted-average assumptions used, is provided in the following tables:
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Year ended June 30, |
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| （成千上万个） |
2020 |
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2019 |
| 变更预计的福利义务： |
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| 预计的福利义务as of the beginning of the fiscal year |
$ |
115490年 |
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$ |
96,682 |
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| 服务成本 |
4,823 |
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|
4,220 |
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| Interest cost |
1,084 |
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|
1,132 |
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| Contributions by plan participants |
78 |
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|
69 |
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| 精算（收益）损失 |
（496） |
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|
4,187 |
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| 福利付款 |
(3,119) |
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(1,755) |
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| Assumed benefit obligation from acquisition |
- |
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11,095 |
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| 外币汇率变动等，净 |
2,010 |
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（140） |
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| 预计的福利义务as of the end of the fiscal year |
$ |
119,870 |
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$ |
115490年 |
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Year ended June 30, |
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| （成千上万个） |
2020 |
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2019 |
| Change in fair value of plan assets: |
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| Fair value of plan assets as of the beginning of the fiscal year |
$ |
33,555 |
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$ |
27,932 |
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| Actual return on plan assets |
1,264 |
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|
854 |
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| 雇主捐款 |
5,271 |
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|
3,587 |
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| 福利和费用付款 |
（3,115） |
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（1,752） |
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| 从收购中假定的计划资产 |
- |
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3,424 |
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| 外币汇率变动等，净 |
953 |
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(490) |
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| 截至财政年度结束时计划资产的公允价值 |
$ |
37,928 |
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$ |
33,555 |
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As of June 30, |
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| （成千上万个） |
2020 |
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2019 |
| Underfunded status |
$ |
81,942 |
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$ |
81,935 |
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As of June 30, |
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| （成千上万个） |
2020 |
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2019 |
| Plans with accumulated benefit obligations in excess of plan assets: |
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| 累积的福利义务 |
$ |
75,550 |
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$ |
72,508 |
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| 预计的福利义务 |
$ |
119,870 |
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$ |
115490年 |
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| 以公允价值计划资产 |
$ |
37,928 |
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$ |
33,555 |
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| Weighted-Average Assumptions Used in Determining Benefit Obligation and Net Periodic Cost |
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Year ended June 30, |
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2020 |
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2019 |
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2018 |
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加权平均假设
（1）
：
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| 折扣率 |
0.6％-1.7％
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0.3％-1.7％
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0.5％-2.3％
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| 预期资产回报率 |
0.8％-2.9％
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1.0％-2.9％
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1.3%-2.9%
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| 补偿率增加 |
1.8%-4.5%
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1.8%-4.5%
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3.0％-4.5％
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__________________
（1）Represents the weighted-average assumptions used to determine the benefit obligation. |
| Defined Benefit Plan Amounts Recognized in Other Comprehensive Income (Loss) |
The following table presents losses recognized in accumulated other comprehensive income (loss) before tax related to our foreign defined benefit pension plans:
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As of June 30, |
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| （成千上万个） |
2020 |
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2019 |
| 无法识别的过渡义务 |
$ |
310 |
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$ |
242 |
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| 未被认可的先前服务成本 |
- |
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4 |
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| 未实现的净损失 |
23,157 |
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|
25,721 |
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| 认可的损失量 |
$ |
23,467 |
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$ |
25,967 |
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| 预计将被确认为净定期福利的其他综合收入（亏损）的金额 |
与我们外国定义的福利养老金计划相关的其他综合收入（损失）的损失预计被认为是截至2021年6月30日的财政年度净定期福利成本的组成部分，如下：
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| （成千上万个） |
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| 未被认可的先前服务成本 |
$ |
- |
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| 未实现的净损失 |
1,050 |
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| Amount of losses expected to be recognized |
$ |
1,050 |
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| 净定期成本的组成部分 |
我们与外国子公司确定的养老金计划有关的净定期成本的组成部分如下：
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Year ended June 30, |
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| （成千上万个） |
2020 |
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2019 |
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2018 |
| 净定期退休金成本的组成部分： |
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服务成本
（1）
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$ |
4,823 |
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$ |
4,220 |
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$ |
4,127 |
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| Interest cost |
1,086 |
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1,132 |
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1,302 |
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| 计划资产回报 |
（475） |
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(476) |
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（428） |
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| 过渡义务的摊销 |
- |
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- |
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- |
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| 先前服务成本的摊销 |
3 |
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21 |
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26 |
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| 净损失的摊销 |
1,214 |
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1,047 |
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1,731 |
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| 净定期退休金成本 |
$ |
6,651 |
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$ |
5,944 |
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$ |
6,758 |
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__________________
（1）
服务成本is reported in cost of revenues, research and development and selling, general and administrative expenses. All other components of net periodic pension cost are reported in other expense (income), net in the Consolidated Statements of Operations.
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| Foreign Plan Assets Measured at Fair Value on Recurring Basis |
截至2020年6月30日，2019年和2019年6月30日，以公允价值衡量的外国计划资产由以下投资类别组成：
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| 截至2020年6月30日（成千上万） |
Total |
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引用价格
活跃的市场
相同
Assets (Level 1) |
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Significant Other
Observable Inputs
(Level 2) |
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| Cash and cash equivalents |
$ |
21,420 |
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$ |
21,420 |
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$ |
- |
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| Bonds, equity securities and other investments |
16,508 |
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- |
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16,508 |
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| Total assets measured at fair value |
$ |
37,928 |
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$ |
21,420 |
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$ |
16,508 |
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| 截至2019年6月30日（成千上万） |
Total |
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引用价格
活跃的市场
相同
Assets (Level 1) |
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Significant Other
Observable Inputs
(Level 2) |
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| Cash and cash equivalents |
$ |
18,571 |
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$ |
18,571 |
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$ |
- |
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| Bonds, equity securities and other investments |
14,984 |
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- |
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14,984 |
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| Total assets measured at fair value |
$ |
33,555 |
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$ |
18,571 |
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$ |
14,984 |
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