AnnualReport2018
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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS5. Retirement benetsThe Company and certain of its consolidated subsidiaries have dened benet pension plans and lump-sum payment plans. The Company and 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, 2017 and 2018 were as follows:Millions of Japanese YenThousands of U.S. Dollars2017201820172018Retirement benet obligation at beginning of current period ........................¥ 33,525 ¥ 34,256 $ 294,084 $ 300,498 Service cost ............................................................................................1,739 1,806 15,262 15,845 Interest cost ............................................................................................60 61 531 543 Actuarial gain and loss ...........................................................................(154)(98)(1,352)(863)Retirement benets paid ........................................................................(953)(723)(8,361)(6,345)Foreign currency translation differences ................................................38 2 333 25 Retirement benet obligation at end of current period..................................¥ 34,256 ¥ 35,306 $ 300,498 $ 309,704 The changes in plan assets during the years ended September 30, 2017 and 2018 were as follows:Millions of Japanese YenThousands of U.S. Dollars2017201820172018Plan assets at beginning of current period ...................................................¥ 26,407 ¥ 27,231 $ 231,643 $ 238,870 Expected return on plan assets ..............................................................391 409 3,433 3,592 Actuarial gain and loss ...........................................................................247 (90) 2,166 (795) Contributions by the Company ...............................................................706 722 6,193 6,334 Retirement benets paid ........................................................................(520)(359)(4,566)(3,153)Plan assets at end of current period .............................................................¥ 27,231 ¥ 27,912 $ 238,870 $ 244,849 The following table sets forth the funded status of the plans and the amounts recognized in the consolidated balance sheet as of September 30, 2017 and 2018 for the Company’s and the consolidated subsidiaries’ dened benet plans:Millions of Japanese YenThousands of U.S. Dollars2017201820172018Funded retirement benet obligation ............................................................¥ 33,856 ¥ 34,892 $ 296,990 $ 306,070 Plan assets at fair value ...............................................................................(27,231)(27,912)(238,870)(244,849)6,625 6,979 58,119 61,221 Unfunded retirement benet obligation.........................................................399 414 3,508 3,633 Net liability for retirement benets in the balance sheet ............................... ¥ 7,025 ¥ 7,393 $ 61,628 $ 64,855 Net dened benet liability............................................................................7,025 7,393 61,628 64,855 Net liability for retirement benets in the balance sheet ...............................¥ 7,025 ¥ 7,393 $ 61,628 $ 64,855 The components of retirement benet expense for the years ended September 30, 2017 and 2018 were as follows:Millions of Japanese YenThousands of U.S. Dollars2017201820172018Service cost ..................................................................................................¥ 1,739 ¥ 1,806 $ 15,262 $ 15,845 Interest cost ..................................................................................................60 61 531 543 Expected return on plan assets ....................................................................(391) (409) (3,433) (3,592) Amortization of actuarial gain and loss .........................................................284 270 2,498 2,374 Amortization of prior service cost .................................................................(86)(86)(758)(758)Retirement benet expense..........................................................................¥ 1,607 ¥ 1,642 $ 14,099 $ 14,411 22

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