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5. Retirement benetsThe Company and certain of its consolidated subsidiaries have dened benet pension plans and lump-sum payment plans. Certain of consolidated subsidiaries have dened contribution plans. The Company has retirement benet trust.The changes in the retirement benet obligation during the years ended September 30, 2015 and 2016 were as follows:Millions of Japanese YenThousands of U.S. Dollars2015201620152016Retirement benet obligation at beginning of current period ........................¥ 24,889 ¥ 29,806 $ 246,433 $ 295,110 Cumulative effects of changes in accounting policies ............................3,694 - 36,575 - Restated balances ........................................................................................28,583 29,806 283,009 295,110 Service cost ............................................................................................1,448 1,499 14,342 14,850 Interest cost ............................................................................................259 270 2,574 2,674 Actuarial gain and loss ...........................................................................282 3,057 2,794 30,272 Retirement benets paid ........................................................................(812)(1,036)(8,048)(10,263)Foreign currency translation differences ................................................44 (71)439 (708)Retirement benet obligation at end of current period..................................¥ 29,806 ¥ 33,525 $ 295,110 $ 331,937 The changes in plan assets during the years ended September 30, 2015 and 2016 were as follows:Millions of Japanese YenThousands of U.S. Dollars2015201620152016Plan assets at beginning of current period ...................................................¥ 20,058 ¥ 25,849 $ 198,603 $ 255,939 Expected return on plan assets ..............................................................333 383 3,298 3,793 Actuarial gain and loss ...........................................................................213 (11)2,113 (113)Contributions by the Company ...............................................................668 693 6,619 6,871 Contribution to retirement benets trust .................................................5,000 - 49,504 - Retirement benets paid ........................................................................(424)(508)(4,201)(5,031)Plan assets at end of current period .............................................................¥ 25,849 ¥ 26,407 $ 255,939 $ 261,459 The following table sets forth the funded status of the plans and the amounts recognized in the consolidated balance sheet as of September 30, 2015 and 2016 for the Company’s and the consolidated subsidiaries’ dened benet plans:Millions of Japanese YenThousands of U.S. Dollars2015201620152016Funded retirement benet obligation ............................................................¥ 29,230 ¥ 33,146 $ 289,406 $ 328,184 Plan assets at fair value ...............................................................................(25,849)(26,407)(255,939)(261,459)3,380 6,739 33,467 66,725 Unfunded retirement benet obligation.........................................................576 378 5,704 3,752 Net liability for retirement benets in the balance sheet ...............................3,956 7,118 39,171 70,478 Net dened benet liability............................................................................3,956 7,118 39,171 70,478 Net liability for retirement benets in the balance sheet ...............................3,956 7,118 39,171 70,478 23Annual Report 2016

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