员工福利计划(表)
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12个月结束 |
2014年6月30日 |
Postemployment Benefits [Abstract] |
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Summary Data Related to Foreign Defined Benefit Pension Plans |
Summary data relating to the Company's 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)
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2014
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2013
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Change in projected benefit obligation:
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预计的福利义务截至财政年度开始
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$
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71,276
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$
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65,426
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服务成本
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4,054
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|
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3,399
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利息成本
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1,401
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1,320
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Contributions by plan participants
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102
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85
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调整
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—
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|
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(1,878
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)
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精算损失
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1,927
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8,792
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Benefit payments
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(1,910
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)
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(767
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)
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外币汇率变动
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185
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(5,101
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)
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预计的福利义务截至财政年度结束
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$
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77,035
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$
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71,276
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Year ended June 30,
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(成千上万个)
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2014
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2013
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Change in fair value of plan assets:
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Fair value of plan assets as of the beginning of the fiscal year
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$
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13,317
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$
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11,709
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Actual return on plan assets
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274
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202
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Employer contributions
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3,229
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2,083
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福利和费用付款
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(1,910
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)
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(767
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)
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外币汇率变动
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253
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90
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截至财政年度结束时计划资产的公允价值
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$
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15,163
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$
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13,317
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截至6月30日,
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(成千上万个)
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2014
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2013
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资金不足的身份
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$
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61,872
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$
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57,959
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截至6月30日,
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(成千上万个)
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2014
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2013
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Plans with accumulated benefit obligations in excess of plan assets:
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Accumulated benefit obligation
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$
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47,122
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$
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45,181
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Projected benefit obligation
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$
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77,035
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$
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71,276
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Plan assets at fair value
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$
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15,163
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$
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13,317
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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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2014
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2013
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2012
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加权平均一个ssumptions:
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Discount rate
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1.5%-3.5%
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1.5%-3.5%
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1.3%-5.5%
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预期资产回报率
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1.8%-3.8%
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1.8%-4.0%
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1.8%-4.5%
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补偿率增加
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3.0%-5.5%
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3.0%-5.0%
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3.0%-4.5%
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Defined Benefit Plan Amounts Recognized in Other Comprehensive Income (Loss) |
下表列出了与公司外国定义的福利养老金计划相关的其他综合收入(损失)中认可的损失:beplay官网ued
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Year ended June 30,
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(成千上万个)
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2014
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2013
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无法识别的过渡义务
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$
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772
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$
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1,029
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未被认可的先前服务成本
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225
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278
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Unrealized net loss
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23,645
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22,633
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认可的损失量
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$
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24,642
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$
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23,940
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Amounts in Other Comprehensive Income (Loss) Expected to be Recognized as Net Periodic Benefit |
与公司外国定义的福利养老金计划相关的其他综合收入(损失)的损失预计将被公认为是截至财政年度净定期福利成本的组成部分beplay官网ued
2015年6月30日
如下面所述:
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(成千上万个)
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Year ending
2015年6月30日
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无法识别的过渡义务
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$
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262
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未被认可的先前服务成本
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51
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Unrealized net loss
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1,005
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预计将确认的损失量
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$
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1,318
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净定期成本的组成部分 |
The components of the Company's net periodic cost relating to its foreign subsidiaries' defined pension plans are as follows:
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Year ended June 30,
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(成千上万个)
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2014
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2013
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2012
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净定期退休金成本的组成部分
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服务成本
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$
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4,054
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$
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3,399
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$
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3,355
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利息成本
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1,401
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1,320
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1,406
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计划资产回报
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(321
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)
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(315
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)
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(309
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)
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Amortization of transitional obligation
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262
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372
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380
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先前服务成本的摊销
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52
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58
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64
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Amortization of net loss
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1,021
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633
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292
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调整
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—
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(1,436
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)
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—
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净定期退休金成本
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$
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6,469
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$
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4,031
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$
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5,188
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Foreign Plan Assets Measured at Fair Value on Recurring Basis |
以公允价值衡量的外国计划资产以以下投资类别为组成
2014年6月30日
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(成千上万个)
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Total
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引用价格
Active Markets
for Identical
Assets (Level 1)
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Significant Other
Observable Inputs
(Level 2)
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Cash and cash equivalents
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$
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11,061
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$
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11,061
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$
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—
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Government and municipal securities and other investments
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4,102
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—
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4,102
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Total assets measured at fair value
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$
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15,163
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$
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11,061
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$
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4,102
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