v3.22.0.1
THE COMPANY AND SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Dec. 31, 2021
THE COMPANY AND SIGNIFICANT ACCOUNTING POLICIES  
Schedule of impairment of assets

Year Ended

December 31,

December 31,

December 31,

(In millions)

    

2021

 

2020

2019

Impairment of long-lived assets

$

77.2

$

177.9

$

84.3

Impairment of definite-lived intangible assets

14.4

Impairment of indefinite-lived intangible assets

15.2

Impairment of goodwill (1)

2,306.4

Impairment of long-lived assets, definite and indefinite-lived intangible assets and goodwill

77.2

2,513.9

84.3

Impairment of equity method investments recorded in equity in (earnings) loss of non-consolidated entities

8.6

Impairment of other assets recorded in investment expense (income)

15.9

3.6

Total impairment loss

$

77.2

$

2,538.4

$

87.9

(1)See Note 5—Goodwill and Intangible Assets for information regarding goodwill impairment.

During the year ended December 31, 2021, the Company recorded non-cash impairment of long-lived assets of $61.3 million on 77 theatres in the U.S. markets with 805 screens (in Alabama, Arkansas, California, Colorado, Connecticut, District of Columbia, Florida, Georgia, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maryland, Minnesota, Mississippi, Missouri, Montana, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, South Carolina, Tennessee, Texas, Utah, West Virginia, and Wisconsin) and $15.9 million on 14 theatres in the International markets with 118 screens (in Italy, Norway, Spain, and the UK), which were related to property, net, operating lease right-of-use assets, net, and other long-term assets.

Schedule of benefit obligations and plan assets and the accrued liability

U.S. Pension Benefits

International Pension Benefits

Year Ended

Year Ended

(In millions)

    

December 31, 2021

    

December 31, 2020

    

December 31, 2021

    

December 31, 2020

Aggregated projected benefit obligation at end of period (1)

$

(111.5)

$

(123.9)

$

(125.0)

$

(133.1)

Aggregated fair value of plan assets at end of period

 

84.3

 

84.2

 

126.0

 

128.7

Net (liability) asset for benefit cost - funded status

$

(27.2)

$

(39.7)

$

1.0

$

(4.4)

(1)At December 31, 2021 and December 31, 2020, U.S. aggregated accumulated benefit obligations were $111.5 million and $123.9 million, respectively, and International aggregated accumulated benefit obligations were $125.0 million and $129.5 million, respectively.
Schedule of weighted-average assumptions used to determine benefit obligations

The weighted-average assumptions used to determine benefit obligations are as follows:

U.S. Pension Benefits

International Pension Benefits

December 31, 2021

December 31, 2020

December 31, 2021

December 31, 2020

Discount rate

 

2.66%

2.26%

1.79%

1.78%

Rate of compensation increase

 

N/A

N/A

2.28%

2.29%

The weighted-average assumptions used to determine net periodic benefit cost are as follows:

U.S. Pension Benefits

International Pension Benefits

Year Ended

Year Ended

December 31,

December 31,

December 31,

December 31,

December 31,

December 31,

    

2021

    

2020

    

2019

    

2021

    

2020

    

2019

Discount rate

 

2.26%

3.07%

4.12%

1.78%

1.97%

2.86%

Weighted average expected long-term return on plan assets

 

6.57%

6.70%

6.70%

1.28%

2.15%

2.99%

Rate of compensation increase

 

N/A

N/A

N/A

2.29%

2.27%

2.19%

Schedule of expected benefit payments

(In millions)

U.S. Pension Benefits

International Pension Benefits

2022

$

5.5

$

3.7

2023

 

4.6

3.7

2024

 

5.0

3.9

2025

 

5.2

4.0

2026

 

5.3

4.1

Years 2027 - 2031

 

28.5

22.1

Schedule of change in accumulated other comprehensive income (loss)

Foreign

(In millions)

    

Currency

    

Pension Benefits

    

Total

Balance December 31, 2019

$

(8.8)

$

(17.3)

$

(26.1)

Other comprehensive income (loss) before reclassifications

67.0

(4.1)

62.9

Amounts reclassified from accumulated other comprehensive loss

1.9

1.9

Balance December 31, 2020

$

60.1

$

(21.4)

$

38.7

Other comprehensive income (loss)

(78.7)

12.3

(66.4)

Realized loss on foreign currency transactions reclassified into investment expense (income)

(0.4)

(0.4)

Balance December 31, 2021

$

(19.0)

$

(9.1)

$

(28.1)

Schedule components of other expense (income)

Year Ended

December 31,

December 31,

December 31,

(In millions)

    

2021

    

2020

    

2019

Derivative liability fair value adjustment for embedded conversion feature in the Convertible Notes

$

$

89.4

$

(23.5)

Derivative asset fair value adjustment for contingent call option related to the Class B common stock purchase and cancellation agreement

19.6

17.7

Credit losses (income) related to contingent lease guarantees

(5.7)

15.0

Governmental assistance due to COVID-19 - International markets

(81.5)

(38.6)

Governmental assistance due to COVID-19 - U.S. markets

(5.6)

Foreign currency transaction (gains) losses

(9.8)

(2.8)

1.5

Non-operating components of net periodic benefit cost (income)

(0.7)

1.1

1.2

Loss on debt extinguishment

14.4

16.6

Gain on extinguishment Second Lien Notes due 2026

(93.6)

Financing fees related to modification of debt

1.0

39.3

Loss on Pound sterling forward contract

0.9

Business interruption insurance recoveries

(0.5)

(1.1)

Other

 

 

0.1

Other expense (income)

$

(87.9)

$

28.9

$

13.4