Fair Value of Pension Assets

Fair Value of Pension Assets tags have annual period types.

Statement name: fair_value_pension_assets_section

Name	Tag	Definition
Beginning Fair Value of Plan Assets	BeginningFairValuePlanAssets	Assets, usually stocks, bonds, and other investments, that have been segregated and restricted (usually in a trust) to provide benefits, at their fair value as of the measurement date. Plan assets include amounts contributed by the employer (and by employees for a contributory plan) and amounts earned from investing the contributions, less benefits paid. If a plan has liabilities other than for benefits, those non-benefit obligations may be considered as reductions of plan assets.
Actual Return On Plan Assets	ActualReturnPlanAssets	The difference between fair value of plan assets at the end of the period and the fair value at the beginning of the period, adjusted for contributions and payments of benefits during the period, and after adjusting for taxes and other expenses, as applicable.
Company Contribution	CompanyContribution	The increase in the fair value of plan assets from contributions made by the employer.
Plan Participant Contributions	PlanParticipantContributions	The amount of contributions made by plan participants. This item represents a periodic increase to the plan obligation and an increase to plan assets.
Benefits Paid	BenefitsPaidPlanAssets	Changes in the fair value of plan assets for defined benefit plans due to benefits paid.
Exchange Rate Adjustments	ExchangeRateAdjustments	The amount of increase or decrease in plan assets attributed to foreign currency changes. The effects of foreign currency exchange rate changes that are to be disclosed are those applicable to plans of a foreign operation whose functional currency is not the reporting currency.
Acquisitions and Divestitures	AcquisitionsDivestituresPlanAssets	The amount of change in the plan assets attributed to the acquisition, sale, liquidation, spin-off or other divestiture of a corporate division or subsidiary.
Settlements, Curtailment and Other	SettlementsCurtailmentOtherPlanAssets	The amount that relates 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 to plan participants in exchange for their rights to receive specified benefits and (b) purchasing nonparticipating annuity contracts.
Ending Fair Value of Plan Assets	EndingFairValuePlanAssets	Assets, usually stocks, bonds, and other investments, that have been segregated and restricted (usually in a trust) to provide benefits, at their fair value as of the measurement date. Plan assets include amounts contributed by the employer (and by employees for a contributory plan) and amounts earned from investing the contributions, less benefits paid. If a plan has liabilities other than for benefits, those non-benefit obligations may be considered as reductions of plan assets.