Square Enix 2012 Annual Report Download - page 51

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(3) Expected rate of return on plan assets
Fiscal year ended March 31, 2012 Fiscal year ended March 31, 2011
1.250% 1.250%
(4) Period over which prior service cost is amortized
1–5 years
(Prior service costs are amortized over the average of the estimated remaining service lives.)
(5) Period over which net actuarial gain or loss is amortized
1–5 years
(Actuarial gains and losses are expensed at one time in the fiscal year following the fiscal year in which they occur. Some consolidated subsidiaries
expense the gains and losses in the fiscal year following the fiscal year in which they occur on a straight-line basis over a certain number of years
within the employees’ average remaining years of service, commencing from the year each gain or loss occurred.)
Stock Options
1. Expense items and amounts during the fiscal year related to stock options:
Millions of yen
Fiscal year ended March 31, 2012 Fiscal year ended March 31, 2011
Cost of sales ¥ 6 ¥ 13
Selling, general and administrative expenses 203 210
2. Amounts recorded as gains due to vested stock options unexercised by employees:
Millions of yen
Fiscal year ended March 31, 2012 Fiscal year ended March 31, 2011
Reversal of stock acquisition rights ¥46 ¥125
3. Details, scale of and changes in stock options:
(1) Details of stock options
2007 stock options 2007 stock options 2008 stock options 2009 stock options 2009 stock options 2010 stock options 2010 stock options 2010 stock options 2011 stock options 2011 stock options
Category of
grantees Company directors
Company employees,
and directors and
employees of the
Company’s
subsidiaries
Company directors Company directors Company
employees Company directors Company employees
Company
employees Company directors
Company employees,
and directors and
employees of the
Company’s
subsidiaries
Number of
grantees
559557562512
Number of stock
options
450,000 shares of
common stock
670,000 shares of
common stock
19,800 shares of
common stock
57,000 shares of
common stock
140,000 shares of
common stock
77,000 shares of
common stock
140,000 shares of
common stock
20,000 shares of
common stock
87,000 shares of
common stock
180,000 shares of
common stock
Date granted December 4, 2007 December 4, 2007 August 21, 2008
October 21, 2009 January 15, 2010 August 23, 2010 August 23, 2010 January 14, 2011 July 21, 2011 August 31, 2011
Conditions for
vesting of
interests
No conditions have
been set for vesting
interests
No conditions have
been set for vesting
interests
No conditions have
been set for vesting
interests
No conditions have
been set for vesting
interests
No conditions have
been set for vesting
interests
No conditions have
been set for vesting
interests
No conditions have
been set for vesting
interests
No conditions have
been set for vesting
interests
No conditions have
been set for vesting
interests
No conditions have
been set for vesting
interests
Service period
No service period
established
No service period
established
No service period
established
No service period
established
No service period
established
No service period
established
No service period
established
No service period
established
No service period
established
No service period
established
Rights exercise
period
November 20, 2009
to November 19,
2012
A. One-third of options
granted: November 20,
2009 to November 19,
2012
B. One-third of options
granted: November 20,
2010 to November 19,
2012
C. One-third of options
granted: November 20,
2011 to November 19,
2012
August 22, 2008 to
November 21, 2028
October 22, 2009 to
October 21, 2029
December 26, 2011
to December 25,
2014
August 24, 2010
to August 23, 2030
July 30, 2012 to July
29, 2015
December 25, 2012
to December 24,
2015
July 22, 2011 to July
21, 2031
August 6, 2013 to
August 5, 2016
Note: The number of stock options described is the number of shares after conversion.