AnnualReport2016
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NOTES TO CONSOLIDATED FINANCIAL STATEMENTSThe components of retirement benet expense for the years ended September 30, 2015 and 2016 were as follows:Millions of Japanese YenThousands of U.S. Dollars2015201620152016Service cost ..................................................................................................¥ 1,448 ¥ 1,499 $ 14,342 $ 14,850 Interest cost ..................................................................................................259 270 2,574 2,674 Expected return on plan assets ....................................................................(333)(383)(3,298)(3,793)Amortization of actuarial gain and loss .........................................................(35)(75)(347)(746)Amortization of prior service cost .................................................................(86)(86)(856)(856)Retirement benet expense..........................................................................¥ 1,253 ¥ 1,224 $ 12,414 $ 12,128 Prior service cost and actuarial gain and loss included in other comprehensive income (before tax effect) for the years ended September 30, 2015 and 2016 were as follows:Millions of Japanese YenThousands of U.S. Dollars2015201620152016Prior service cost ..........................................................................................¥ 86 ¥ 86 $ 856 $ 856 Actuarial gain and loss .................................................................................103 3,144 1,028 31,133 Other.............................................................................................................24 (11)238 (111)Total..............................................................................................................¥ 214 ¥ 3,219 $ 2,122 $ 31,878 Unrecognized prior service cost and unrecognized actuarial gain and loss included in accumulated other comprehensive income (before tax effect) as of September 30, 2015 and 2016 were as follows:Millions of Japanese YenThousands of U.S. Dollars2015201620152016Unrecognized prior service cost ...................................................................¥ (432)¥ (345)$ (4,281)$ (3,425)Unrecognized actuarial gain and loss...........................................................(1,109)2,023 (10,987)20,034 Total..............................................................................................................¥ (1,542)¥ 1,677 $ (15,268)$ 16,609 The fair value of plan assets, by major category, as a percentage of total plan assets as of September 30, 2015 and 2016 were as follows:20152016Bonds ...........................................................................................................56%56%General accounts at life insurance companies .............................................26%26%Stocks ...........................................................................................................14%12%Other.............................................................................................................4%6%Total..............................................................................................................100%100%The expected return on assets has been estimated based on anticipated allocation to each asset class and the expected long-term returns on assets held in each category.The assumptions used in accounting for the above plans were as follows:20152016Discount rate ................................................................................................0.9%0.2%Expected rates of return on plan assets .......................................................2.0%Principally 2.0%Estimated rate of salary increase .................................................................2.9%2.9%The amount paid to the dened contribution plans for the years ended September 30, 2015 and 2016 were ¥392 million (US$ 3,890 thousand) and ¥483 million (US$ 4,788 thousand), respectively.24

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