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The components of retirement benet expense for the years ended September 30, 2016 and 2017 were as follows:Millions of Japanese YenThousands of U.S. Dollars2016201720162017Service cost ..................................................................................................¥ 1,499 ¥ 1,739 $ 13,273 $ 15,397 Interest cost ..................................................................................................270 60 2,390 536 Expected return on plan assets....................................................................(383)(391)(3,390)(3,464)Amortization of actuarial gain and loss .........................................................(75)284 (667)2,520 Amortization of prior service cost .................................................................(86)(86)(765)(765)Retirement benet expense..........................................................................¥ 1,224 ¥ 1,607 $ 10,840 $ 14,224 Prior service cost and actuarial gain and loss included in other comprehensive income (before tax effect) for the years ended September 30, 2016 and 2017 were as follows:Millions of Japanese YenThousands of U.S. Dollars2016201720162017Prior service cost ..........................................................................................¥86 ¥86 $765 $765 Actuarial gain and loss .................................................................................3,144 (685)27,827 (6,070)Other.............................................................................................................(11)(1)(99)(12)Total..............................................................................................................¥3,219 ¥(600)$28,492 $(5,317)Unrecognized prior service cost and unrecognized actuarial gain and loss included in accumulated other comprehensive income (before tax effect) as of September 30, 2016 and 2017 were as follows:Millions of Japanese YenThousands of U.S. Dollars2016201720162017Unrecognized prior service cost ...................................................................¥ (345)¥ (259)$ (3,061)$ (2,295)Unrecognized actuarial gain and loss...........................................................2,023 1,336 17,906 11,823 Total..............................................................................................................¥ 1,677 ¥ 1,076 $ 14,845 $ 9,527 The fair value of plan assets, by major category, as a percentage of total plan assets as of September 30, 2016 and 2017 were as follows:20162017Bonds ...........................................................................................................56%48%General accounts at life insurance companies.............................................2626Stocks ...........................................................................................................1211Other.............................................................................................................615Total..............................................................................................................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:20162017Discount rate ................................................................................................0.2%0.2%Expected rates of return on plan assets.......................................................Principally 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, 2016 and 2017 were ¥483 million (US$ 4,280 thousand) and ¥514 million (US$ 4,554 thousand), respectively.23Annual Report 2017

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