Disclosure Descriptive Information
   
Label: Pension Plans or Other Employee Benefit Plans, Assumptions Used [Hierarchy]
Name: AssumptionsUsed
Parent Topic: PostEmploymentButPreRetirementCosts
Documentation: Disclosure of the assumptions used to determine for pension plans and/or other employee benefit plans the benefit obligation and net benefit cost.
Commentary: Seems like something should be required.
Status:
US GAAP XBRL Taxonomy Text Block: us-gaap:ScheduleOfAssumptionsUsedTableTextBlock
Human Readable Examples: List of human readable examples
Machine Readable Examples: List of machine readable examples
Business rules (machine readable): XBRL Definition Relations
US GAAP XBRL Taxonomy Network: http://fasb.org/us-gaap/role/disclosure/CompensationRelatedCostsRetirementBenefits | XML | HTML
References to Accounting Standards Codification (ASC)
Item Description Reference
1 FASB: Topic:715 Subtopic:20 Section:50 Paragraph:1 Subparagraph:(k) http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920
Example Disclosure
Prototype of Disclosure
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Schedule of Defined Benefit Plans Disclosures [Table] Table us-gaap:ScheduleOfDefinedBenefitPlansDisclosuresTable
2 Defined Benefit Plans and Other Postretirement Benefit Plans [Axis] Axis us-gaap:DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
3 Defined Benefit Plan and Other Postretirement Benefit Plan [Domain] Member us-gaap:DefinedBenefitPlansDomain
4 United States Pension Plan of US Entity, Defined Benefit [Member] Member us-gaap:UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember
5 Foreign Pension Plan, Defined Benefit [Member] Member us-gaap:ForeignPensionPlansDefinedBenefitMember
6 Defined Benefit Plan Disclosure [Line Items] LineItems us-gaap:DefinedBenefitPlanDisclosureLineItems
7 Benefit Obligation: Abstract us-gaap:DefinedBenefitPlanWeightedAverageAssumptionsUsedInCalculatingBenefitObligationAbstract
8 Discount rates Concept (Percent) As Of us-gaap:DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate
9 Rates of compensation increase Concept (Percent) As Of us-gaap:DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationRateOfCompensationIncrease
10 Periodic Benefit Cost: Abstract us-gaap:DefinedBenefitPlanWeightedAverageAssumptionsUsedInCalculatingNetPeriodicBenefitCostAbstract
11 Discount rate Concept (Percent) For Period us-gaap:DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostDiscountRate
12 Expected long-term rate of return on plan assets Concept (Percent) For Period us-gaap:DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostExpectedLongTermReturnOnAssets
13 Rate of compensation increase Concept (Percent) For Period us-gaap:DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostRateOfCompensationIncrease
14 Defined benefit plan, benefit obligation subsidiary using salary bonds Concept (Monetary) As Of Credit aes:DefinedBenefitPlanBenefitObligationSubsidiaryUsingSalaryBands
Business Rules Summary
From Arcrole (predicate) To
disclosures:AssumptionsUsed rules-arcroles:disclosure-equivalentTextblock us-gaap:ScheduleOfAssumptionsUsedTableTextBlock
disclosures:AssumptionsUsed rules-arcroles:disclosure-hasConceptArrangementPattern fro:Hierarchy

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