养老金和其他退休后福利(定期福利净成本的组成部分)(详细信息)(美元) 除非另有说明,单位为百万 |
12个月结束 | ||
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2014年12月31日
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2013年12月31日
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2012年12月31日
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设定受益计划披露〔分项〕 | |||
设定受益计划,计划资产的公允价值 | 205.8美元us-gaap_DefinedBenefitPlanFairValueOfPlanAssets | 188.6美元us-gaap_DefinedBenefitPlanFairValueOfPlanAssets | 200.5美元us-gaap_DefinedBenefitPlanFairValueOfPlanAssets |
退休金福利〔成员〕 | |||
设定受益计划披露〔分项〕 | |||
设定受益计划,精算收益(损失) | 14.1us-gaap_DefinedBenefitPlanActuarialGainLoss / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
29.9us-gaap_DefinedBenefitPlanActuarialGainLoss / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
30.4us-gaap_DefinedBenefitPlanActuarialGainLoss / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
固定收益计划,因结算和缩减而确认的净收益(损失) | 2.9us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlementsAndCurtailments1 / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
0us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlementsAndCurtailments1 / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
0us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlementsAndCurtailments1 / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
设定受益计划,提供期间确认的特殊或合同终止福利的成本 | 3.4us-gaap_DefinedBenefitPlanCostOfProvidingSpecialOrContractualTerminationBenefitRecognizedDuringPeriod / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
0us-gaap_DefinedBenefitPlanCostOfProvidingSpecialOrContractualTerminationBenefitRecognizedDuringPeriod / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
0us-gaap_DefinedBenefitPlanCostOfProvidingSpecialOrContractualTerminationBenefitRecognizedDuringPeriod / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
设定受益计划,计划资产的公允价值 | 949.6us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
915.3us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
838.7us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
服务成本 | 30.8us-gaap_DefinedBenefitPlanServiceCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
38.9us-gaap_DefinedBenefitPlanServiceCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
32.0us-gaap_DefinedBenefitPlanServiceCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
利息成本 | 49.7us-gaap_DefinedBenefitPlanInterestCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
45.9us-gaap_DefinedBenefitPlanInterestCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
48.4us-gaap_DefinedBenefitPlanInterestCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
计划资产的预期回报率 | (72.3)us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
(65.6)us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
(59.5)us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
摊销: | |||
净资产 | 0us-gaap_DefinedBenefitPlanAmortizationOfTransitionObligationsAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
0us-gaap_DefinedBenefitPlanAmortizationOfTransitionObligationsAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
0us-gaap_DefinedBenefitPlanAmortizationOfTransitionObligationsAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
前期服务成本(学分) | 2.7us-gaap_DefinedBenefitPlanAmortizationOfPriorServiceCostCredit / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
3.0us-gaap_DefinedBenefitPlanAmortizationOfPriorServiceCostCredit / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
3.9us-gaap_DefinedBenefitPlanAmortizationOfPriorServiceCostCredit / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
净精算损失 | 15.5us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
29.9us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
30.4us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
定期福利净成本 | 31.3us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
52.1us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
55.2us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
限电效应 | 0clf_EffectofCurtailment / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
0clf_EffectofCurtailment / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
0clf_EffectofCurtailment / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
本年精算(损益) | 121.8clf_DefinedBenefitPlanNetPeriodicBenefitCostsActuarialGainLoss / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
(168.8)clf_DefinedBenefitPlanNetPeriodicBenefitCostsActuarialGainLoss / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
53.1clf_DefinedBenefitPlanNetPeriodicBenefitCostsActuarialGainLoss / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
净损失摊销 | 15.5us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
29.9us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
30.4us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
当年以前的服务成本 | (1.5)us-gaap_OtherComprehensiveIncomeDefinedBenefitPlanNetPriorServiceCostsCreditArisingDuringPeriodNetOfTax / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
0.8us-gaap_OtherComprehensiveIncomeDefinedBenefitPlanNetPriorServiceCostsCreditArisingDuringPeriodNetOfTax / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
2.8us-gaap_OtherComprehensiveIncomeDefinedBenefitPlanNetPriorServiceCostsCreditArisingDuringPeriodNetOfTax / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
先前服务(成本)贷记的摊销 | (2.7)us-gaap_DefinedBenefitPlanAmortizationOfPriorServiceCostCredit / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
(3.0)us-gaap_DefinedBenefitPlanAmortizationOfPriorServiceCostCredit / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
(3.9)us-gaap_DefinedBenefitPlanAmortizationOfPriorServiceCostCredit / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
转移资产摊销 | 0us-gaap_DefinedBenefitPlanAmortizationOfNetTransitionAssetObligation / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
0us-gaap_DefinedBenefitPlanAmortizationOfNetTransitionAssetObligation / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
0us-gaap_DefinedBenefitPlanAmortizationOfNetTransitionAssetObligation / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
在其他综合收益中确认的总额 | 102.1us-gaap_OtherComprehensiveIncomeLossAmortizationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetPriorServiceCostCreditBeforeTax / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
(200.9)us-gaap_OtherComprehensiveIncomeLossAmortizationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetPriorServiceCostCreditBeforeTax / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
21.6us-gaap_OtherComprehensiveIncomeLossAmortizationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetPriorServiceCostCreditBeforeTax / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
在净定期成本和其他综合收益中确认的总额 | 133.4us-gaap_AmountRecognizedInNetPeriodicBenefitCostAndOtherComprehensiveIncomeLossBeforeTax / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
(148.8)us-gaap_AmountRecognizedInNetPeriodicBenefitCostAndOtherComprehensiveIncomeLossBeforeTax / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
76.8us-gaap_AmountRecognizedInNetPeriodicBenefitCostAndOtherComprehensiveIncomeLossBeforeTax / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
固定收益计划,收益义务 | (1227)us-gaap_DefinedBenefitPlanBenefitObligation / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
(1118 0)us-gaap_DefinedBenefitPlanBenefitObligation / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
(1244。3)us-gaap_DefinedBenefitPlanBenefitObligation / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
设定受益计划,计划的资金状况 | (277.8)us-gaap_DefinedBenefitPlanFundedStatusOfPlan / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
(202.7)us-gaap_DefinedBenefitPlanFundedStatusOfPlan / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember |
|
其他福利[成员] | |||
设定受益计划披露〔分项〕 | |||
设定受益计划,精算收益(损失) | 5.0us-gaap_DefinedBenefitPlanActuarialGainLoss / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
11.5us-gaap_DefinedBenefitPlanActuarialGainLoss / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
11.6us-gaap_DefinedBenefitPlanActuarialGainLoss / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
固定收益计划,因结算和缩减而确认的净收益(损失) | (7.9)us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlementsAndCurtailments1 / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
0us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlementsAndCurtailments1 / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
0us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlementsAndCurtailments1 / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
设定受益计划,提供期间确认的特殊或合同终止福利的成本 | 0us-gaap_DefinedBenefitPlanCostOfProvidingSpecialOrContractualTerminationBenefitRecognizedDuringPeriod / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
0us-gaap_DefinedBenefitPlanCostOfProvidingSpecialOrContractualTerminationBenefitRecognizedDuringPeriod / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
0us-gaap_DefinedBenefitPlanCostOfProvidingSpecialOrContractualTerminationBenefitRecognizedDuringPeriod / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
设定受益计划,计划资产的公允价值 | 269.3us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
251.8us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
237.0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
服务成本 | 6.7us-gaap_DefinedBenefitPlanServiceCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
12.3us-gaap_DefinedBenefitPlanServiceCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
14.7us-gaap_DefinedBenefitPlanServiceCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
利息成本 | 16.2us-gaap_DefinedBenefitPlanInterestCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
17.3us-gaap_DefinedBenefitPlanInterestCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
20.6us-gaap_DefinedBenefitPlanInterestCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
计划资产的预期回报率 | (17.1)us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
(20.1)us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
(17.7)us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
摊销: | |||
净资产 | 0us-gaap_DefinedBenefitPlanAmortizationOfTransitionObligationsAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
0us-gaap_DefinedBenefitPlanAmortizationOfTransitionObligationsAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
(3.0)us-gaap_DefinedBenefitPlanAmortizationOfTransitionObligationsAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
前期服务成本(学分) | (3.6)us-gaap_DefinedBenefitPlanAmortizationOfPriorServiceCostCredit / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
(3.6)us-gaap_DefinedBenefitPlanAmortizationOfPriorServiceCostCredit / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
1.9us-gaap_DefinedBenefitPlanAmortizationOfPriorServiceCostCredit / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
净精算损失 | 5.0us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
11.5us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
11.6us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
定期福利净成本 | (0.7)us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
17.4us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
28.1us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
限电效应 | (0.8)clf_EffectofCurtailment / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
0clf_EffectofCurtailment / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
0clf_EffectofCurtailment / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
本年精算(损益) | 36.9clf_DefinedBenefitPlanNetPeriodicBenefitCostsActuarialGainLoss / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
(95.2)clf_DefinedBenefitPlanNetPeriodicBenefitCostsActuarialGainLoss / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
3.2clf_DefinedBenefitPlanNetPeriodicBenefitCostsActuarialGainLoss / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
净损失摊销 | 5.0us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
11.5us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
11.6us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
当年以前的服务成本 | (0.9)us-gaap_OtherComprehensiveIncomeDefinedBenefitPlanNetPriorServiceCostsCreditArisingDuringPeriodNetOfTax / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
0us-gaap_OtherComprehensiveIncomeDefinedBenefitPlanNetPriorServiceCostsCreditArisingDuringPeriodNetOfTax / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
(58.3)us-gaap_OtherComprehensiveIncomeDefinedBenefitPlanNetPriorServiceCostsCreditArisingDuringPeriodNetOfTax / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
先前服务(成本)贷记的摊销 | 3.6us-gaap_DefinedBenefitPlanAmortizationOfPriorServiceCostCredit / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
3.6us-gaap_DefinedBenefitPlanAmortizationOfPriorServiceCostCredit / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
(1.9)us-gaap_DefinedBenefitPlanAmortizationOfPriorServiceCostCredit / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
转移资产摊销 | 0us-gaap_DefinedBenefitPlanAmortizationOfNetTransitionAssetObligation / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
0us-gaap_DefinedBenefitPlanAmortizationOfNetTransitionAssetObligation / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
3.0us-gaap_DefinedBenefitPlanAmortizationOfNetTransitionAssetObligation / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
在其他综合收益中确认的总额 | 33.8us-gaap_OtherComprehensiveIncomeLossAmortizationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetPriorServiceCostCreditBeforeTax / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
(103.1)us-gaap_OtherComprehensiveIncomeLossAmortizationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetPriorServiceCostCreditBeforeTax / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
(65.6)us-gaap_OtherComprehensiveIncomeLossAmortizationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetPriorServiceCostCreditBeforeTax / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
在净定期成本和其他综合收益中确认的总额 | 33.1us-gaap_AmountRecognizedInNetPeriodicBenefitCostAndOtherComprehensiveIncomeLossBeforeTax / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
(85.7)us-gaap_AmountRecognizedInNetPeriodicBenefitCostAndOtherComprehensiveIncomeLossBeforeTax / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
(37.5)us-gaap_AmountRecognizedInNetPeriodicBenefitCostAndOtherComprehensiveIncomeLossBeforeTax / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
固定收益计划,收益义务 | (395.9)us-gaap_DefinedBenefitPlanBenefitObligation / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
(356.2)us-gaap_DefinedBenefitPlanBenefitObligation / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
(459.8)us-gaap_DefinedBenefitPlanBenefitObligation / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
设定受益计划,计划的资金状况 | (126.6)us-gaap_DefinedBenefitPlanFundedStatusOfPlan / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
(104.4)us-gaap_DefinedBenefitPlanFundedStatusOfPlan / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember |
|
受薪雇员[会员]|退休金福利[会员] | |||
设定受益计划披露〔分项〕 | |||
设定受益计划,计划资产的公允价值 | 366.4us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember / us-gaap_TitleOfIndividualAxis = clf_SalariedEmployeesMember |
357.4us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember / us-gaap_TitleOfIndividualAxis = clf_SalariedEmployeesMember |
|
摊销: | |||
固定收益计划,收益义务 | (471.4)us-gaap_DefinedBenefitPlanBenefitObligation / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember / us-gaap_TitleOfIndividualAxis = clf_SalariedEmployeesMember |
(427.2)us-gaap_DefinedBenefitPlanBenefitObligation / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember / us-gaap_TitleOfIndividualAxis = clf_SalariedEmployeesMember |
|
设定受益计划,计划的资金状况 | (105.0)us-gaap_DefinedBenefitPlanFundedStatusOfPlan / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember / us-gaap_TitleOfIndividualAxis = clf_SalariedEmployeesMember |
(69.8)us-gaap_DefinedBenefitPlanFundedStatusOfPlan / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember / us-gaap_TitleOfIndividualAxis = clf_SalariedEmployeesMember |
|
受薪雇员[会员]b|其他福利[会员] | |||
设定受益计划披露〔分项〕 | |||
设定受益计划,计划资产的公允价值 | 0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember / us-gaap_TitleOfIndividualAxis = clf_SalariedEmployeesMember |
0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember / us-gaap_TitleOfIndividualAxis = clf_SalariedEmployeesMember |
|
摊销: | |||
固定收益计划,收益义务 | (54.0)us-gaap_DefinedBenefitPlanBenefitObligation / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember / us-gaap_TitleOfIndividualAxis = clf_SalariedEmployeesMember |
(53.6)us-gaap_DefinedBenefitPlanBenefitObligation / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember / us-gaap_TitleOfIndividualAxis = clf_SalariedEmployeesMember |
|
设定受益计划,计划的资金状况 | (54.0)us-gaap_DefinedBenefitPlanFundedStatusOfPlan / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember / us-gaap_TitleOfIndividualAxis = clf_SalariedEmployeesMember |
(53.6)us-gaap_DefinedBenefitPlanFundedStatusOfPlan / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember / us-gaap_TitleOfIndividualAxis = clf_SalariedEmployeesMember |
|
小时工[会员]|养老金福利[会员] | |||
设定受益计划披露〔分项〕 | |||
设定受益计划,计划资产的公允价值 | 576.6us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember / us-gaap_TitleOfIndividualAxis = clf_HourlyEmployeesMember |
552.7us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember / us-gaap_TitleOfIndividualAxis = clf_HourlyEmployeesMember |
|
摊销: | |||
固定收益计划,收益义务 | (739.2)us-gaap_DefinedBenefitPlanBenefitObligation / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember / us-gaap_TitleOfIndividualAxis = clf_HourlyEmployeesMember |
(674.8)us-gaap_DefinedBenefitPlanBenefitObligation / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember / us-gaap_TitleOfIndividualAxis = clf_HourlyEmployeesMember |
|
设定受益计划,计划的资金状况 | (162.6)us-gaap_DefinedBenefitPlanFundedStatusOfPlan / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember / us-gaap_TitleOfIndividualAxis = clf_HourlyEmployeesMember |
(122.1)us-gaap_DefinedBenefitPlanFundedStatusOfPlan / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember / us-gaap_TitleOfIndividualAxis = clf_HourlyEmployeesMember |
|
小时工[会员]b|其他福利[会员] | |||
设定受益计划披露〔分项〕 | |||
设定受益计划,计划资产的公允价值 | 269.3us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember / us-gaap_TitleOfIndividualAxis = clf_HourlyEmployeesMember |
251.8us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember / us-gaap_TitleOfIndividualAxis = clf_HourlyEmployeesMember |
|
摊销: | |||
固定收益计划,收益义务 | (341.9)us-gaap_DefinedBenefitPlanBenefitObligation / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember / us-gaap_TitleOfIndividualAxis = clf_HourlyEmployeesMember |
(302.6)us-gaap_DefinedBenefitPlanBenefitObligation / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember / us-gaap_TitleOfIndividualAxis = clf_HourlyEmployeesMember |
|
设定受益计划,计划的资金状况 | (72.6)us-gaap_DefinedBenefitPlanFundedStatusOfPlan / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember / us-gaap_TitleOfIndividualAxis = clf_HourlyEmployeesMember |
(50.8)us-gaap_DefinedBenefitPlanFundedStatusOfPlan / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember / us-gaap_TitleOfIndividualAxis = clf_HourlyEmployeesMember |
|
矿业雇员[会员]b|养老金福利[会员] | |||
设定受益计划披露〔分项〕 | |||
设定受益计划,计划资产的公允价值 | 6.6us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember / us-gaap_TitleOfIndividualAxis = clf_MiningEmployeesMember |
5.2us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember / us-gaap_TitleOfIndividualAxis = clf_MiningEmployeesMember |
|
摊销: | |||
固定收益计划,收益义务 | (9.2)us-gaap_DefinedBenefitPlanBenefitObligation / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember / us-gaap_TitleOfIndividualAxis = clf_MiningEmployeesMember |
(6.8)us-gaap_DefinedBenefitPlanBenefitObligation / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember / us-gaap_TitleOfIndividualAxis = clf_MiningEmployeesMember |
|
设定受益计划,计划的资金状况 | (2.6)us-gaap_DefinedBenefitPlanFundedStatusOfPlan / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember / us-gaap_TitleOfIndividualAxis = clf_MiningEmployeesMember |
(1.6)us-gaap_DefinedBenefitPlanFundedStatusOfPlan / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember / us-gaap_TitleOfIndividualAxis = clf_MiningEmployeesMember |
|
行政人员补充退休计划[成员]|退休金福利[成员] | |||
设定受益计划披露〔分项〕 | |||
设定受益计划,计划资产的公允价值 | 0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember / us-gaap_TitleOfIndividualAxis = clf_SupplementalExecutiveRetirementPlanSERPMember |
0us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember / us-gaap_TitleOfIndividualAxis = clf_SupplementalExecutiveRetirementPlanSERPMember |
|
摊销: | |||
固定收益计划,收益义务 | (7.6)us-gaap_DefinedBenefitPlanBenefitObligation / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember / us-gaap_TitleOfIndividualAxis = clf_SupplementalExecutiveRetirementPlanSERPMember |
(9.2)us-gaap_DefinedBenefitPlanBenefitObligation / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember / us-gaap_TitleOfIndividualAxis = clf_SupplementalExecutiveRetirementPlanSERPMember |
|
设定受益计划,计划的资金状况 | (7.6美元)us-gaap_DefinedBenefitPlanFundedStatusOfPlan / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember / us-gaap_TitleOfIndividualAxis = clf_SupplementalExecutiveRetirementPlanSERPMember |
(9.2美元)us-gaap_DefinedBenefitPlanFundedStatusOfPlan / us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis = us-gaap_PensionPlansDefinedBenefitMember / us-gaap_TitleOfIndividualAxis = clf_SupplementalExecutiveRetirementPlanSERPMember |
X |
X | ||||||||||
——细节
|
X |
X |
X | ||||||||||
——定义
因精算假设发生变化而导致的与福利义务变化相关的利得(损失)额,例如但不限于利息、死亡率、员工离职率、工资和与实质性计划的暂时偏差。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题715 -子主题30 -术语表损益-URI http://asc.fasb.org/extlink&oid=6514294参考文献2:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题715 -子主题20 -Section 50 -段落1 -子段落(a)(4) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920参考文献3:http://www.xbrl.org/2003/role/presentationRef -出版者FASB -Name会计准则编纂-主题715 -子主题60 -术语表损益-URI http://asc.fasb.org/extlink&oid=6749293
|
X | ||||||||||
——定义
在定期利益成本净额中确认的损益金额。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题715 -子主题20 -第50节-第1段- (h)(4)分段-URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920
|
X | ||||||||||
——定义
包含在与过渡债务(资产)相关的累计其他综合收益(AOCI)中的金额,预计将在最近的年度财务状况表之后的财政年度确认为净定期福利成本(信贷)的组成部分。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题715 -子主题20 -第50节-第1段-子段落(s) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920
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X | ||||||||||
——定义
在定期福利净成本中确认的与计划参与人因计划修订或计划启动而享有的福利变化有关的先前服务成本或贷记金额。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题715 -子主题20 -第50节-第1段- (h)(1)分段-URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920
|
X | ||||||||||
——定义
在定期受益净成本中确认的过渡债务或资产的金额。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题715 -子主题20 -第50节-第1段- (h)(6)分段-URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920
|
X | ||||||||||
——定义
1)对于设定受益养老金计划,福利义务是预计福利义务,即养老金福利公式中在该日期之前提供的员工服务的所有福利在某一天的精算现值。2)对于其他退休后设定受益计划,福利义务是累积的退休后福利义务,即在特定日期提供的员工服务所带来的福利的精算现值。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -出版者FASB -Name会计准则编纂-主题715 -子主题20 -第50节-第1段-子(a) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920参考文献2:http://www.xbrl.org/2003/role/presentationRef -出版者FASB -Name会计准则编纂-术语表预计受益义务-URI http://asc.fasb.org/extlink&oid=6522206参考文献3:http://www.xbrl.org/2003/role/presentationRef -出版者FASB -Name会计准则编纂-词汇表累计退休福利义务-URI http://asc.fasb.org/extlink&oid=6503904
|
X | ||||||||||
——定义
如适用,提供预计福利义务期间确认的特别或合同终止福利的成本。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -出版商FASB -Name会计准则编纂-主题715 -子主题20 -第50节-第1段-子段落(q) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920
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X | ||||||||||
——细节
|
X | ||||||||||
——定义
作为确定资产公允价值变动影响的延迟确认程度的基础而计算的金额。计划资产的预期收益率是根据计划资产的预期长期收益率和计划资产的市场相关价值确定的。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题715 -子主题30 -术语表计划资产的预期收益率-URI http://asc.fasb.org/extlink&oid=6512136参考文献2:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题715 -子主题60 -术语表计划资产的预期收益率-URI http://asc.fasb.org/extlink&oid=6512171参考文献3:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题715 -子主题20 -第50节-第1段- (h)(3)分段-URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920
|
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——定义
资产,通常是股票、债券和其他投资,已被隔离和限制(通常在信托中),以提供利益,在计量日期的公允价值。计划资产包括雇主供款的金额(以及供款计划的雇员)和投资供款所得的金额(扣除支付的福利)。如果计划有福利以外的负债,这些非福利义务可以视为计划资产的减少。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题715 -子主题20 -第50节-第1段-子(b)段-URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920参考文献2:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题715 -子主题30 -第35节-第50段-URI http://asc.fasb.org/extlink&oid=29635418&loc=d3e12355-114930
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——定义
以计划资产的公允价值与受益义务之间的差额来衡量资金状况。通常与设定受益计划净额、资产负债表确认金额、总额相同。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题715 -子主题20 -第50节-第1段- (c)子段落-URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920参考文献2:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题715 -子主题20 -第45节-第2段-URI http://asc.fasb.org/extlink&oid=21915240&loc=d3e1703-114919
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——定义
固定收益养老金计划的预计福利义务或固定收益退休计划的累积退休福利义务由于时间的推移而增加。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题715 -子主题20 - 50节-第1段-子段落(h)(2) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920参考文献2:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题715 -子主题20 - 50节-第1段-子段落(a)(2) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920
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——定义
确定受益计划当期的定期福利净成本总额。定期福利成本包括以下组成部分:服务成本、利息成本、计划资产的预期回报、利得(损失)、先前的服务成本或信贷、过渡资产或义务,以及由于结算或削减而产生的利得(损失)。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题715 -子主题20 -第50节-第1段-子段落(j) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920参考文献2:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题715 -子主题20 -第50节-第1段-子段落(h) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920
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——定义
因结算和削减而在定期净收益成本中确认的净利得(损失)金额。削减是由于一个事件大大减少了现有雇员未来服务的预期年数,或取消了相当数量的雇员对其部分或全部未来服务的规定福利的累积。和解源于一项不可撤销的行动,该行动解除了雇主(或计划)对福利义务的主要责任,并消除了与义务和用于实现和解的资产相关的重大风险。构成结算的交易包括,但不限于,向计划参与者一次性支付现金,以换取他们获得特定福利的权利,以及购买非参与年金合同,以涵盖既得福利。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题715 -子主题20 -第50节-第1段- (h)(7)分段-URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920
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——定义
养恤金福利公式赋予雇员在该期间所提供服务的福利的精算现值。预期退休福利义务中归属于该期间雇员服务的部分。服务费用部分是福利义务的一部分,不受计划供资状况的影响。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -出版商FASB -Name会计准则编纂-主题715 -子主题20 -第50节-第1段- (h)(1)分段-URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920参考文献2:http://www.xbrl.org/2003/role/presentationRef -出版商FASB -Name会计准则编纂-术语表服务成本(定期净养老金成本的组成部分)-URI http://asc.fasb.org/extlink&oid=6525008参考文献3:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题715 -子主题20 -第50节-第1段- (a)(1)分段-URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920
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——定义
由于计划修订或计划启动而导致的计划参与者先前服务导致的未在净定期福利成本(抵减)中确认的福利变化的税后成本(抵减)金额。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第11段-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e637-108580参考文献2:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题715 -子主题20 -第50节-第1段-子段落(i) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920参考文献3:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第10A段-子(j)段-URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669646-108580
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——定义
与养老金和其他退休后福利计划有关的先前服务成本(信贷)的累计其他综合(收入)损失的税前重新分类调整金额。 参考文献1:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第11段-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e637-108580参考文献2:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题715 -子主题20 -第50节-第1段-子段落(i) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920参考文献3:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题715 -子主题20 -第50节-第1段-子段落(j) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920参考文献4:http://www.xbrl.org/2003/role/presentationRef -发布者FASB -Name会计准则编纂-主题220 -子主题10 -第45节-第10A段-子段落(j) -URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669646-108580
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