Ford Motor Co (F.N) said on Friday it would record a pre-tax remeasurement loss of about US$3 billion related to its pension plans and other post-retirement employee benefits plans.

The U.S. automaker said the remeasurement loss will not impact Ford's adjusted pre-tax profit or adjusted earnings per share in 2016, and will be recognized as a special item.

Remeasurement is the re-evaluation of the value of an asset or liability on a company's financial statements.