Brunswick Corporation Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

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

Postretirement Benefits Schedule of Net Periodic Benefit Costs (Details)

v2.4.1.9

Postretirement Benefits Schedule of Net Periodic Benefit Costs (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended				12 Months Ended
	Dec. 31, 2014	Sep. 27, 2014	Jun. 28, 2014	Mar. 29, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Defined Benefit Plan Disclosure [Line Items]
Settlement Loss	$ 27.9	$ 0	$ 0	$ 0	$ 27.9	$ 0	$ 0
Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost					0	0.1	0.2
Interest cost					58.6	54.0	57.7
Expected return on plan assets					(58.8)	(57.0)	(55.2)
Amortization of prior service credits					0	0	0
Amortization of net actuarial losses					15.0	21.4	21.9
Curtailment loss					0	0	0.1
Settlement Loss					27.9	0	0
Net pension and other benefit costs					42.7	18.5	24.7
Other Postretirement Benefit Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost					0	0	0
Interest cost					2.0	1.9	2.4
Expected return on plan assets					0	0	0
Amortization of prior service credits					(0.9)	(5.7)	(6.3)
Amortization of net actuarial losses					0	1.3	0.7
Curtailment loss					0	0	0
Settlement Loss					0	0	0
Net pension and other benefit costs					$ 1.1	$ (2.5)	$ (3.2)

- Definition

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

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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.

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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.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 30

-Glossary Expected Return on Plan Assets

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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.

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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.

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The amount of net gain (loss) recognized in net periodic benefit cost as a result of an event that significantly reduces the expected years of future service of present employees or eliminates for a significant number of employees the accrual of defined benefits for some or all of their future services.

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- Definition

Amount of net gain (loss) recognized in net periodic benefit cost 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.

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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.

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