AnnualReport2015
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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS3. Other Comprehensive IncomeReclassication adjustments and income tax effect allocated to each component of other comprehensive income for the year ended September 30, 2014 and 2015 were as follows:Millions of Japanese YenThousands of U.S. Dollars2014201520142015Valuation difference on available-for-sale securities:Amount arising during the year ..............................................................¥ 189¥ (200)$ 1,579$ (1,666)Amount before income tax effect .....................................................189(200)1,579(1,666)Income tax effect .............................................................................(35)25(299)208Valuation difference on available-for-sale securities .......................153(175)1,279(1,458)Foreign currency translation adjustment:Amount arising during the year ..............................................................2,1212,82317,67623,529Reclassication adjustments ..................................................................5(5)43(48)Foreign currency translation adjustment ..........................................2,1262,81717,71923,481Remeasurements of dened benet plans:Amount arising during the year ..............................................................-(92)-(773)Reclassication adjustments ..................................................................-(121)-(1,013)Amount before income tax effect .....................................................-(214)-(1,786)Income tax effect .............................................................................-128-1,067Remeasurements of dened benet plans ......................................-(86)-(719)Share of other comprehensive income of entities accounted for using equity method:Amount arising during the year ..............................................................(0)34(4)283Total other comprehensive income ..........................................................¥ 2,279¥ 2,590$ 18,994$ 21,586(j) Per share informationNet income per share is computed based on the net income available for distribution to the shareholders of common stock and the weighted average number of shares outstanding during the year. Cash dividends per share represent dividends declared as applicable to the respective periods.(k) Accounting ChangesThe Company adopted “Accounting Standard for Retirement Benets” (ASBJ Statement No.26 of May 17, 2012) and “Guidance on Account-ing Standard for Retirement Benets” (ASBJ Guidance No.25 of March 26, 2015) pursuant to certain provisions described in the main clause of Section 35 of the standard and in the main clause of Section 67 of the guidance effective from the beginning of the scal year ended Sep-tember 30, 2015. Under the new standards, the calculation methods of retirement benet obligations and service costs are revised. In ad-dition, the method of attributing the projected benets is changed from the straight-line method to the benet formula method, and the method for determining discount rate is also changed to use a single weighted-average discount rate reecting the expected timing and amount of benet payments from the discount rate based on the average period for the expected payment date.In accordance with transitional treatment as stipulated in Clause 37 of the standard, the effects of these changes are recognized in retained earnings at October 1, 2014.As a result, net dened benet liability increased by ¥3,694 million (US$ 30,784 thousand) and retained earnings decreased by ¥2,407 million (US$ 20,062 thousand) at October 1, 2014. The effect of these changes on consolidated operating income and income before income taxes and minority interests was immaterial.In addition, net assets per share decreased by ¥14.97 (US$ 0.12), while the effect of change on net income per share was immaterial.Net dened benet liabilityIn the current scal year, to promote the soundness of nancial retire-ment benets, the Company contributed ¥5,000 million (US$ 41,666 thousand) in cash to the retirement benet trust. Accordingly, the bal-ance of net dened benet liability has decreased by the same amount.22

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