Nintendo 2009 Annual Report Download - page 42

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38
The Company has a tax approved pension scheme and lump-sum severance payments plan which is a defined benefit plan.
Certain consolidated subsidiaries have defined contribution plans as well as defined benefit plans. The Company and certain
consolidated subsidiaries may also pay extra retirement allowance to employees.
Retirement benefit obligations as of March 31, 2009 and 2008 were as follows:
[Note] Certain consolidated subsidiaries adopt a concise procedure to estimate retirement benefit obligation.
Retirement benefit costs for the years ended March 31, 2009 and 2008 were as follows:
[Note] “a. Service cost” includes retirement benefit costs of the subsidiaries which adopt a concise procedure to estimate retirement benefit obligation.
“g. Other” is mainly contribution amount with related to defined contribution plans.
Basis of calculation:
Note 12. Retirement Benefits
. Retirement benefit obligation
. Plan assets
. Unfunded retirement benefit obligation
. Unrecognized actuarial difference
. Unrecognized prior service cost
. Net pension liability recognized in the accompaying
consolidated balance sheets
. Prepaid pension cost
. Provision for retirement benefits
a
b
c
d
e
f
g
h
As of March 31,
¥(23,683)
13,435
(10,247)
-
-
(10,247)
-
¥(10,247)
¥(22,071)
16,973
(5,098)
1,468
(17)
(3,648)
858
¥(4,506)
$(241,668)
137,100
(104,567)
-
-
(104,567)
-
$(104,567)
Japanese Yen in Millions
¥
2009 2008
U.S. Dollars in Thousands
$
2009
¥1,439
726
(440)
6,778
(295)
8,208
997
¥9,205
¥1,485
680
(499)
2,990
121
4,778
789
¥5,568
$14,692
7,409
(4,496)
69,169
(3,017)
83,757
10,180
$93,938
Japanese Yen in Millions
¥
2009 2008
U.S. Dollars in Thousands
$
2009
a
b
c
d
e
. Method of attributing benefits to years of service:
. Discount rate:
. Expected return rate on plan assets:
. Amortization years of prior service cost:
. Amortization years of actuarial difference:
Straight-line basis
1.5% to 6.75%
1.5% to 7.5%
Fully amortized in the same fiscal year as incurred
Fully amortized in the same fiscal year as incurred
Year ended March 31, 2009
. Method of attributing benefits to years of service:
. Discount rate:
. Expected return rate on plan assets:
. Amortization years of prior service cost:
. Amortization years of actuarial difference:
a
b
c
d
e
Straight-line basis
1.5% to 5.75%
1.5% to 7.5%
9 to 10 years
Mainly fully amortized in the same fiscal year as incurred
Year ended March 31, 2008
. Service cost
. Interest cost
. Expected return on plan assets
. Amortization of actuarial difference
. Amortization of prior service cost
. Retirement benefit cost
. Other
. Total
a
b
c
d
e
f
g
h
Years ended March 31,
Years ended March 31, 2009 and 2008
Notes to Consolidated Financial Statements