DuPont 2011 Annual Report Download - page 79

Table of Contents E. I. du Pont de Nemours and Company
Notes to the Consolidated Financial Statements (continued)
(Dollars in millions, except per share)
Other Benefits
Components of net periodic benefit cost and amounts recognized in other
comprehensive income 2011 2010 2009
Net periodic benefit cost
Service cost $ 33 $ 29 $ 31
Interest cost 212 238 245
Amortization of loss 60 58 50
Amortization of prior service benefit (121) (106) (106)
Net periodic benefit cost $ 184 $ 219 $ 220
Changes in plan assets and benefit obligations recognized in other
comprehensive income
Net loss $ 437 $ 94 $ 110
Amortization of loss (60) (58) (50)
Prior service cost 11 (189) (4)
Amortization of prior service benefit 121 106 106
Total recognized in other comprehensive income $ 509 $ (47) $ 162
Total recognized in net periodic benefit cost and other comprehensive income $ 693 $ 172 $ 382
The estimated pre-tax net loss and prior service credit for the other long-term employee benefit plans that will be amortized from accumulated other
comprehensive loss into net periodic benefit cost during 2012 are $88 and $(121), respectively.
Pension Benefits Other Benefits
Weighted-average assumptions used to determine benefit obligations at December 31, 2011 2010 2011 2010
Discount rate 4.49% 5.32% 4.50% 5.50%
Rate of compensation increase 4.18% 4.24% 4.40% 4.50%
Pension Benefits Other Benefits
Weighted-average assumptions used to determine net
periodic benefit cost for the years ended December 31, 2011 2010 2009 2011 2010 2009
Discount rate 5.32% 5.80% 6.14% 5.50% 6.00% 6.25%
Expected return on plan assets 8.73% 8.64% 8.75% —% —% —%
Rate of compensation increase 4.24% 4.24% 4.30% 4.50% 4.50% 4.50%
For determining U.S. plans' net periodic benefit costs, the discount rate, expected return on plan assets and the rate of compensation increase were 5.50
percent, 9.00 percent and 4.50 percent for 2011, 6.00 percent, 9.00 percent and 4.50 percent for 2010 and 6.25 percent, 9.00 percent and 4.50 percent for 2009.
The company utilizes published long-term high quality corporate bond indices to determine the discount rate at measurement date. Where commonly
available, the company considers indices of various durations to reflect the timing of future benefit payments.
The long-term rate of return on assets in the U.S. was selected from within the reasonable range of rates determined by historical real returns (net of inflation)
for the asset classes covered by the investment policy, expected performance, and projections of inflation over the long-term period during which benefits are
payable to plan participants. Consistent with prior years, the long-term rate of return on plan assets in the U.S. reflects the asset allocation of the plan and the
effect of the company's active management of the plans' assets. For non-U.S. plans, assumptions reflect economic assumptions applicable to each country.
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