Snapple 2012 Annual Report Download - page 97

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DR PEPPER SNAPPLE GROUP, INC.
NOTES TO AUDITED CONSOLIDATED FINANCIAL STATEMENTS
(Continued)
79
The accumulated benefit obligations for the defined benefit pension plans were $302 million and $273 million as of
December 31, 2012 and 2011, respectively. The pension plan assets and the projected benefit obligations of DPS' U.S. plans
represent approximately 93% and 92% of the total plan assets and the total projected benefit obligation, respectively, of all plans
combined as of December 31, 2012. The following table summarizes key pension plan information regarding plans whose
accumulated benefit obligations exceed the fair value of their respective plan assets (in millions):
2012 2011
Aggregate projected benefit obligation $ 304 $ 275
Aggregate accumulated benefit obligation 302 273
Aggregate fair value of plan assets 253 236
The following table summarizes the components of the net periodic benefit cost and changes in plan assets and benefit
obligations recognized in other comprehensive income (loss) ("OCI") for the stand alone U.S. and foreign plans for the years ended
December 31, 2012, 2011 and 2010 (in millions):
Postretirement
Pension Plans Medical Plans
For the Year Ended December 31,
2012 2011 2010 2012 2011 2010
Net Periodic Benefit Costs
Service cost $ 2 $ 2 $ 2 $ $ — $ 1
Interest cost 14 14 14 1 1
Expected return on assets (15)(15)(16)— —
Amortization of actuarial loss 43 4 — —
Amortization of prior service credit — — (2)(2)(1)
Curtailments — — (1)(8)
Settlements 3 5 — —
Net periodic benefit costs $ 5 $ 7 $ 9 $(3)$(1) $ (7)
Changes Recognized in OCI
Curtailment effects $ $ — $ $ 1 $ — $ 8
Settlement effects (3)(5)— —
Current year actuarial (gain) loss 12 27 (5)1(1)
Recognition of actuarial loss (4)(3)(4)— —
Recognition of current year prior service credit ——(14)
Recognition of prior service credit — — 22 1
Plan merger 3—— —
Total recognized in OCI $ 8 $ 24 $ (14)$ 4 $ 2 $ (6)
The estimated net actuarial loss for the defined benefit plans that will be amortized from AOCL into periodic benefit cost in
2013 is approximately $5 million. The estimated prior service cost for the defined benefit plans that will be amortized from AOCL
into periodic benefit costs in 2013 is a benefit of approximately $1 million.