Brunswick Corporation Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Cover
- Document And Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- Significant Accounting Policies (Policies)
Notes Tables
Notes Details

Pension and Other Postretirement Benefits (Details)

v2.4.1.9

Pension and Other Postretirement Benefits (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Apr. 04, 2015	Mar. 29, 2014
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan Contributions By Employer For Nonqualified Pension Plan	$ 0.9	$ 0.6
Defined Benefit Plan, Contributions by Employer Qualified	60.0	0
Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	0	0
Interest cost	11.9	14.7
Expected return on plan assets	(13.9)	(14.7)
Amortization of prior service credits	0	0
Amortization of net actuarial losses	4.9	3.7
Net pension and other benefit costs	2.9	3.7
Defined benefit plan, Estimated settlement payments in current fiscal year	70.0
Defined benefit plan, estimated settlement loss in current fiscal year, minimum	30.0
Defined benefit plan, estimated settlement loss in current fiscal year, maximum	35.0
Other Postretirement Benefit Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	0	0
Interest cost	0.5	0.5
Expected return on plan assets	0	0
Amortization of prior service credits	(0.2)	(0.2)
Amortization of net actuarial losses	0.3	0
Net pension and other benefit costs	$ 0.6	$ 0.3

- Definition

The amount of cash paid by the employer to unfunded pension plan beneficiaries during the reporting period.

+ References

No definition available.

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- Definition

The amount of contributions made by the employer to its qualified pension plans.

+ References

No definition available.

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- Definition

Maximum amount of net gain (loss) expected to be recognized in net periodic benefit cost in the current fiscal year as a result of an irrevocable action that relieves the employer (or the plan) of primary responsibility for a benefit obligation and eliminates significant risks related to the obligation and the assets used to effect the settlement. Examples of transactions that constitute a settlement include, but are not limited to, lump-sum cash payments to plan participants in exchange for their rights to receive specified benefits and purchasing nonparticipating annuity contracts to cover vested benefits.

+ References

No definition available.

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- Definition

Minimum amount of net gain (loss) expected to be recognized in net periodic benefit cost in the current fiscal year as a result of an irrevocable action that relieves the employer (or the plan) of primary responsibility for a benefit obligation and eliminates significant risks related to the obligation and the assets used to effect the settlement. Examples of transactions that constitute a settlement include, but are not limited to, lump-sum cash payments to plan participants in exchange for their rights to receive specified benefits and purchasing nonparticipating annuity contracts to cover vested benefits.

+ References

No definition available.

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- Definition

Estimated settlement payments expected to be made in current fiscal year that relate to an irrevocable action that relieves the employer (or the plan) of primary responsibility for a benefit obligation and eliminates significant risks related to the obligation and the assets used to effect the settlement. Examples of transactions that constitute a settlement include (a) making lump-sum cash payments, including those amounts which did not trigger settlement accounting, to plan participants in exchange for their rights to receive specified benefits and/or (b) purchasing nonparticipating annuity contracts.

+ References

No definition available.

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- Definition

The amount of gains or losses recognized in net periodic benefit cost.

+ References

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- Definition

The amount of the prior service cost or credit recognized in net periodic benefit cost relating to benefit changes attributable to plan participants' prior service pursuant to a plan amendment or a plan initiation.

+ References

+ Details

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- Definition

An amount calculated as a basis for determining the extent of delayed recognition of the effects of changes in the fair value of assets. The expected return on plan assets is determined based on the expected long-term rate of return on plan assets and the market-related value of plan assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 30

-Glossary Expected Return on Plan Assets

-URI http://asc.fasb.org/extlink&oid=6512136

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 60

-Glossary Expected Return on Plan Assets

-URI http://asc.fasb.org/extlink&oid=6512171

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (h)(3)

-URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920

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- Definition

The increase in a defined benefit pension plan's projected benefit obligation or a defined benefit postretirement plan's accumulated postretirement benefit obligation due to the passage of time.

+ References

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- Definition

The total amount of net periodic benefit cost for defined benefit plans for the period. Periodic benefit costs include the following components: service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) due to settlements or curtailments.

+ References

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- Definition

The actuarial present value of benefits attributed by the pension benefit formula to services rendered by employees during the period. The portion of the expected postretirement benefit obligation attributed to employee service during the period. The service cost component is a portion of the benefit obligation and is unaffected by the funded status of the plan.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (h)(1)

-URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Service Cost (Component of Net Periodic Pension Cost)

-URI http://asc.fasb.org/extlink&oid=6525008

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (a)(1)

-URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920

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