ADT 2005 Annual Report Download - page 201

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TYCO INTERNATIONAL LTD.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
18. Retirement Plans (Continued)
The following table represents the changes in benefit obligations, plan assets and the net amount
recognized on the Consolidated Balance Sheets for all U.S. and non-U.S. defined benefit plans at
September 30, 2005 and 2004 ($ in millions):
U.S. Plans Non-U.S. Plans
2005 2004 2005 2004
Change in benefit obligations:
Benefit obligation at end of prior year ...................... $2,189 $2,211 $2,765 $2,408
Effect of change in measurement date ...................... 11 — (8)
Benefit obligation at beginning of year ..................... 2,200 2,211 2,757 2,408
Service cost ......................................... 21 25 106 102
Interest cost ........................................ 127 127 136 123
Employee contributions ................................——1011
Plan amendments ..................................... 4 1 (43)
Actuarial loss (gain) ................................... 228 (23) 354 45
Benefits and administrative expenses paid ................... (137) (138) (104) (79)
New plans .......................................... — — 100 3
Plan settlements, curtailments and special termination benefits .... (1) (14) (6) (20)
Currency translation ................................... — — (81) 172
Benefit obligation at end of year .......................... $2,442 $2,189 $3,229 $2,765
2005 Financials 125