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(4) Components of retirement benefit expensesMillions of yen Thousands ofU.S. dollars201620152016Service cost¥1,352¥1,539$12,007Interest cost4264303,784Expected return on plan assets(733)(711)(6,505)Amortization of actuarial losses (gains)4004873,555Amortization of prior service cost(284)(284)(2,524)Other(7)—(64)Retirement benefit expenses for the defined benefit plans¥1,155¥1,460$10,253Special retirement expenses¥  438¥   —$ 3,893Loss on abolishment of retirement benefit plan265―2,354Notes:i.Retirement benet expenses of consolidated subsidiaries using the simplied method are included in service cost.ii.Employee’s contributions to the corporate pension fund are not included in the retirement benet expenses for the dened benet plans.iii.“Special retirement expenses” and “Loss on abolishment of retirement benet plan” are recognized in extraordinary loss.(5) Remeasurements of defined benefit plansBreakdown of items (before tax effect) recorded in other comprehensive income of remeasurements of defined benefit plans are as follows:Millions of yen Thousands ofU.S. dollars201620152016Prior service cost¥  284¥   284$ 2,524Actuarial losses (gains)3,990(1,242)35,412Total¥4,274¥  (958)$37,936(6) Remeasurements of defined benefit plansBreakdown of items (before tax effect) recorded in accumulated other comprehensive income of remeasurements of defined benefit plans are as follows:Millions of yen Thousands ofU.S. dollars201620152016Unrecognized prior service cost¥  (828)¥(1,112)$ (7,351)Unrecognized actuarial losses (gains)5,8861,89552,236Total¥5,057¥   782$44,884(7) Items related to plan assets1.Breakdown of major items The fair value of plan assets, by major category, as a percentage of total plan assets as of March 31, 2016 and 2015 was as follows:20162015Bonds56.8%52.6%Stocks 20.0%20.1%Cash on hand and in banks20.4%24.8%Other2.8%2.5%Total100.0%100.0%2.Method for determining the long-term expected rate of return on plan assets In determining the long-term expected rate of return on plan assets, estimates are considered based on the current and expected allocation of plan assets and the long-term current and expected rate of return from the various assets comprising the plan assets. (8) Major actuarial assumptions as of March 31, 2016 and 2015 were as follows:20162015Discount rateMainly 0.5%Mainly 1.3%Long-term expected rate of return on plan assetsMainly 3.5%Mainly 3.5%Expected rates of pay raisesMainly 2.8%Mainly 2.8%2. Defined contribution planSome of the consolidated subsidiaries contributed ¥171 million (U.S. $1,521 thousand) and ¥144 million, for the years ended March 31, 2016 and 2015 to the defined contribution plans, respectively.59LINTEC ANNUAL REPORT 2016

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