Capital One 2014 Annual Report Download - page 243

The following table presents the components of net periodic benefit costs and other amounts recognized in other
comprehensive income.
Table 16.2: Components of Net Periodic Benefit Cost
Year Ended December 31,
2014 2013 2014 2013
Defined Pension Other Postretirement
(Dollars in millions) Benefits Benefits
Components of net periodic benefit cost:
Service cost . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1 $ 1 $0$ 0
Interest cost . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8722
Expected return on plan assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (14) (14) 00
Amortization of transition obligation, prior service credit,
and net actuarial loss (gain) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12(3) (3)
Net periodic benefit gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ (4) $ (4) $ (1) $ (1)
Changes recognized in other comprehensive income, pretax:
Net actuarial gain (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ (16) $ 22 $ (3) $13
Reclassification adjustments for amounts recognized
in net periodic benefit cost . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12(3) (3)
Total gain (loss) recognized in other comprehensive income . . . . . . . . $ (15) $ 24 $ (6) $ 10
Pre-tax amounts recognized in AOCI that have not yet been recognized as a component of net periodic benefit cost
consist of the following:
Table 16.3: Amounts Recognized in AOCI
December 31,
2014 2013 2014 2013
Defined Pension Other Postretirement
(Dollars in millions) Benefits Benefits
Prior service cost . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 0 $ 0 $ (1) $ (1)
Net actuarial gain (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (67) (52) 814
Accumulated other comprehensive (loss) income . . . . . . . . . . . . . . . . . $ (67) $ (52) $7$ 13
Pre-tax amounts recorded in AOCI as of December 31, 2014 that are expected to be recognized as a component of
our net periodic benefit cost in 2015 consist of the following:
Table 16.4: Estimated Amortization of Unamortized Actuarial Gains and Losses - 2015
2015 Estimate
Defined Pension Other Postretirement
(Dollars in millions) Benefits Benefits
Prior service cost . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 0$ 0
Net actuarial gain (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (1) 1
Net gain (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ (1) $ 1
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CAPITAL ONE FINANCIAL CORPORATION
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS—(Continued)
Capital One Financial Corporation (COF)