Trend Micro 2014 Annual Report Download - page 38

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2. Discount rate 1.00–6.00%
3. Rate of return on asset 2.00-4.00%
4. Amortization of actuarial gain and loss
1–23 years
 Pension expense for compedium method 12
 Others 2
 Pension expense for defined benefit plan 534
(6)Amounts recognized in accumulated other
comprehensive income /loss before the effect of
deferred income tax accounting
 Unrecognized actuarial gain / loss 905
 Total 905
(7)Plan assets
Major categories of plan assets and its ratio
 Bonds 1.84%
 Cash and cash equivalents 98.16%
 Total 100%
The expected long-term rate of return on plan
assets is determined considering the following
factors;
 (1) Current and projected portfolio mix
 (2) Current and projected long-term return
of the various asset categories in which
the plan invests.
(8)Assumption used for actuarial calculation
 Discount rate 1.0-4.8%
 Rate of return on asset 2.0-6.0%
3. Defined contribution plan
The total expense recognized was 1,426 million yen.
4. Multi-employer pension fund
The total expense for multi-employer pensino fund
was 271 million yen.
(1) Funded status of Kanto IT Software pension plan
 (as of Mar 31, 2014)
 Pension asset 252,293
 Benefit obligation 227,330
 Variance 24,963
(2) The ratio of the Company's contribution for
Kanto IT Software pension fund (as of Dec 31, 2014)
0.83%
(3) Supplemental information
The reasons for the variance of (1) are as follows.
 Other reserve 19,332
 Surplus 5,630
 Variance 24,963
The ratio of (2) above does not agree to the actual
contribution ratio.
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