Kodak 2013 Annual Report Download - page 109
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Table of Contents
Many subsidiaries and branches operating outside the U.S. have defined benefit retirement plans covering substantially all employees.
Contributions by Kodak for these plans are typically deposited under government or other fiduciary-
type arrangements. Retirement benefits are
generally based on contractual agreements that provide for benefit formulas using years of service and/or compensation prior to retirement. The
actuarial assumptions used for these plans reflect the diverse economic environments within the various countries in which Kodak operates.
The measurement date used to determine the pension obligation for all funded and unfunded U.S. and Non-U.S. defined benefit plans is
December 31.
PAGE 102