Nintendo 2014 Annual Report Download - page 43

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- 41 -
(3) Reconciliation between beginning balance and ending balance of net defined benefit liability under the plan in
which a simple method is applied
(Millions of yen) (Millions of dollars)
Beginning balance of net defined benefit liability 128 1
Retirement benefit expenses 95 0
Retirement benefit payment (4) (0)
Contribution into plan (18) (0)
Foreign currency translation difference 0 0
Ending balance of net defined benefit liability 201 1
(4) Reconciliation between ending balance of retirement benefit obligations and plan assets, and net defined
benefit liability and net defined benefit asset recorded in consolidated balance sheets
(Millions of yen) (Millions of dollars)
Retirement benefit obligations for funded plans 29,117 282
Plan assets (28,295) (274)
821 7
Retirement benefit obligations for unfunded plans 12,990 126
Net amounts of liabilities and assets recorded in
consolidated balance sheets 13,811 134
Net defined benefit liability 18,558 180
Net defined benefit asset (4,746) (46)
Net amounts of liabilities and assets recorded in
consolidated balance sheets 13,811 134
(Note) Includes those under the plan in which a simple method is applied.
(5) Retirement benefit expenses and their breakdown
(Millions of yen) (Millions of dollars)
Current service costs 2,581 25
Interest cost 947 9
Expected return on assets (789) (7)
Amortization of actuarial gains and losses treated as expenses (1,561) (15)
Other 159 1
Retirement benefit expenses for defined benefit plan 1,336 12
(Note) Retirement benefit expenses of consolidated subsidiaries applying a simple method are recorded in “Current service
costs.”
(6) Plan assets
a. Main components of plan assets
The ratios of components to plan assets by major category are as follows.
Stocks 45%
Bonds 40
Other 15
Total 100
b. Method for establishing expected long-term return rate on plan assets
In order to determine expected long-term return rate on plan assets, the present as well as expected future
allocation of plan assets, along with the present as well as expected long-term rate of return on various assets
comprising plan assets, are considered.