Kodak 2010 Annual Report Download - page 82

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Information with respect to the major funded and unfunded U.S. and Non-U.S. defined benefit plans with an accumulated benefit
obligation in excess of plan assets follows:
As of December 31,
(in millions)
2010
2009
U.S.
Non-U.S.
U.S.
Non-U.S.
Projected benefit obligation
$ 383
$ 3,210
$ 351
$ 2,660
Accumulated benefit obligation
378
3,124
349
2,594
Fair value of plan assets
154
2,187
136
1,631
Amounts recognized in Accumulated other comprehensive loss for all major funded and unfunded U.S. and Non-U.S. defined benefit
plans consisted of:
As of December 31,
(in millions)
2010
2009
U.S.
Non-U.S.
U.S.
Non-U.S.
Prior service cost (credit)
$ 7
$ 38
$ 8
$ (3)
Net actuarial loss
1,790
1,423
1,509
1,406
Total
$ 1,797
$ 1,461
$ 1,517
$ 1,403
Changes in plan assets and benefit obligations recognized in other comprehensive income (loss) during 2010 for all major funded
and unfunded U.S. and Non-U.S. defined benefit plans follows:
(in millions)
2010
2009
U.S.
Non-U.S.
U.S.
Non-U.S.
Newly established loss
$ 286
$ 71
$ 695
$ 429
Newly established prior service cost
-
42
-
2
Amortization of:
Prior service cost
(1)
(1)
(2)
-
Net actuarial loss
(5)
(37)
(5)
(13)
Prior service cost recognized due to curtailment
-
1
(1)
-
Net curtailment gain not recognized in expense
-
-
(19)
(3)
Net loss recognized in expense due to settlements
-
(1)
-
(4)
Transfers
-
2
-
-
Total amount recognized in Other comprehensive loss
$ 280
$ 77
$ 668
$ 411
The actuarial loss and prior service cost estimated to be amortized from Accumulated other comprehensive loss into net periodic
pension cost over the next year for all major plans is $122 million and $4 million, respectively.