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v3.23.2

Pension Plans (Tables) | 12 Months Ended
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Mar. 31, 2023
Statement [Line Items] |
Funded Status of Defined Benefit Pension Plans | The funded status of the defined benefit pension plans, which consists of Japanese plans and overseas plans, as of March 31, 2022 and 2023 are as follows:
|  | Millions of yen |
|  | Japanese plans |  |  | Overseas plans |
|  | 2022 |  |  | 2023 |  |  | 2022 |  |  | 2023 |
Change in benefit obligation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Benefit obligation at beginning of year |  | ¥ | 114,556 |  |  | ¥ | 111,010 |  |  | ¥ | 128,573 |  |  | ¥ | 121,148 |
Service cost |  |  | 6,058 |  |  |  | 5,704 |  |  |  | 3,947 |  |  |  | 3,432 |
Interest cost |  |  | 791 |  |  |  | 731 |  |  |  | 1,329 |  |  |  | 2,309 |
Actuarial loss (income) |  |  | (3,977 | ) |  |  | (6,538 | ) |  |  | (18,503 | ) |  |  | (25,124 | )
Plan participant’s contributions |  |  | 0 |  |  |  | 0 |  |  |  | 295 |  |  |  | 334 |
Benefits paid |  |  | (4,776 | ) |  |  | (4,770 | ) |  |  | (1,552 | ) |  |  | (1,131 | )
Business combinations |  |  | 0 |  |  |  | 4,733 |  |  |  | 0 |  |  |  | 196 |
Plan amendments |  |  | (1,642 | ) |  |  | (1,111 | ) |  |  | 254 |  |  |  | (285 | )
Foreign currency exchange rate change |  |  | 0 |  |  |  | 0 |  |  |  | 6,805 |  |  |  | 7,537 |
Benefit obligation at end of year |  |  | 111,010 |  |  |  | 109,759 |  |  |  | 121,148 |  |  |  | 108,416 |
Change in plan assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fair value of plan assets at beginning of year |  |  | 134,392 |  |  |  | 137,317 |  |  |  | 119,858 |  |  |  | 127,251 |
Actual return on plan assets |  |  | 2,819 |  |  |  | (3,108 | ) |  |  | (836 | ) |  |  | (15,709 | )
Employer contribution |  |  | 3,909 |  |  |  | 4,162 |  |  |  | 2,530 |  |  |  | 2,927 |
Plan participant’s contributions |  |  | 0 |  |  |  | 0 |  |  |  | 295 |  |  |  | 334 |
Benefits paid |  |  | (3,803 | ) |  |  | (3,913 | ) |  |  | (1,439 | ) |  |  | (962 | )
Business combinations |  |  | 0 |  |  |  | 2,456 |  |  |  | 0 |  |  |  | 175 |
Plan amendments |  |  | 0 |  |  |  | (111 | ) |  |  | 0 |  |  |  | 0 |
Foreign currency exchange rate change |  |  | 0 |  |  |  | 0 |  |  |  | 6,843 |  |  |  | 8,188 |
Fair value of plan assets at end of year |  |  | 137,317 |  |  |  | 136,803 |  |  |  | 127,251 |  |  |  | 122,204 |
The funded status of the plans |  | ¥ | 26,307 |  |  | ¥ | 27,044 |  |  | ¥ | 6,103 |  |  | ¥ | 13,788 |
Amount recognized in the consolidated balance sheets consists of: |  |  |  |  |  |  |  |  |  |  |  |  |
Prepaid benefit cost included in other assets |  | ¥ | 40,118 |  |  | ¥ | 42,337 |  |  | ¥ | 7,753 |  |  | ¥ | 15,465 |
Accrued benefit liability included in other liabilities |  |  | (13,811 | ) |  |  | (15,293 | ) |  |  | (1,650 | ) |  |  | (1,677 | )
Net amount recognized |  | ¥ | 26,307 |  |  | ¥ | 27,044 |  |  | ¥ | 6,103 |  |  | ¥ | 13,788 |
Defined Benefit Plan Amount Recognized in Accumulated Other Comprehensive Income (Loss), Pre-tax | Amount recognized in accumulated other comprehensive income (loss), pre-tax, at March 31, 2022 and 2023 consisted of:
|  | Millions of yen |
|  | Japanese plans |  |  | Overseas plans |
|  | 2022 |  |  | 2023 |  |  | 2022 |  |  | 2023 |
Net prior service credit |  | ¥ | 266 |  |  | ¥ | 1,100 |  |  | ¥ | 746 |  |  | ¥ | 433 |
Net actuarial gain (loss) |  |  | (12,912 | ) |  |  | (12,183 | ) |  |  | (1,432 | ) |  |  | 3,394 |
Net transition obligation |  |  | 0 |  |  |  | 0 |  |  |  | 3 |  |  |  | 5 |
Total recognized in accumulated other comprehensive income (loss), pre-tax |  | ¥ | (12,646 | ) |  | ¥ | (11,083 | ) |  | ¥ | (683) |  |  | ¥ | 3,832 |
Summary Of Accumulated Benefit Obligations And Fair Value Of Plan Assets For Pension Plans | The accumulated benefit obligations and fair value of plan assets for pension plans with accumulated benefit obligations in excess of plan assets at March 31, 2022 and 2023 are as follows:
|  | Millions of yen |
|  | Japanese plans |  |  | Overseas plans |
|  | 2022 |  |  | 2023 |  |  | 2022 |  |  | 2023 |
Accumulated benefit obligations |  | ¥ | 13,386 |  |  | ¥ | 17,335 |  |  | ¥ | 7,407 |  |  | ¥ | 7,256 |
Fair value of plan assets |  |  | 0 |  |  |  | 2,563 |  |  |  | 5,842 |  |  |  | 5,630 |
Summary Of Projected Benefit Obligations And Fair Value Of Plan Assets For Pension Plans With Projected Defined Benefit Obligation In Excess Of Plan Assets | The projected benefit obligations and fair value of plan assets for pension plans with projected benefit obligations in excess of plan assets at March 31, 2022 and 2023 are as follows:
|  | Millions of yen |
|  | Japanese plans |  |  | Overseas plans |
|  | 2022 |  |  | 2023 |  |  | 2022 |  |  | 2023 |
Projected benefit obligations |  | ¥ | 13,811 |  |  | ¥ | 17,856 |  |  | ¥ | 8,484 |  |  | ¥ | 7,307 |
Fair value of plan assets |  |  | 0 |  |  |  | 2,563 |  |  |  | 6,834 |  |  |  | 5,630 |
Net Pension Cost of Defined Benefit Plans | Net pension cost of the plans for fiscal 2021, 2022 and 2023 consists of the following:
|  | Millions of yen |
|  | 2021 |  |  | 2022 |  |  | 2023 |
Japanese plans: |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | ¥ | 5,831 |  |  | ¥ | 6,058 |  |  | ¥ | 5,704 |
Interest cost |  |  | 698 |  |  |  | 791 |  |  |  | 731 |
Expected return on plan assets |  |  | (2,427 | ) |  |  | (2,663 | ) |  |  | (2,739 | )
Amortization of prior service credit |  |  | (178 | ) |  |  | (66 | ) |  |  | (47 | )
Amortization of net actuarial loss |  |  | 1,320 |  |  |  | 412 |  |  |  | 79 |
Plan amendments |  |  | 0 |  |  |  | 0 |  |  |  | (44 | )
Net periodic pension cost |  | ¥ | 5,244 |  |  | ¥ | 4,532 |  |  | ¥ | 3,684 |
Overseas plans: |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | ¥ | 3,288 |  |  | ¥ | 3,947 |  |  | ¥ | 3,432 |
Interest cost |  |  | 1,711 |  |  |  | 1,329 |  |  |  | 2,309 |
Expected return on plan assets |  |  | (3,618 | ) |  |  | (4,192 | ) |  |  | (4,982 | )
Amortization of prior service credit |  |  | (269 | ) |  |  | (320 | ) |  |  | (329 | )
Amortization of net actuarial loss |  |  | 313 |  |  |  | 500 |  |  |  | 9 |
Amortization of transition obligation |  |  | 1 |  |  |  | 1 |  |  |  | 1 |
Net periodic pension cost |  | ¥ | 1,426 |  |  | ¥ | 1,265 |  |  | ¥ | 440 |
Note: |  | Net periodic pension cost is charged in personnel expenses, which is included in selling, general and administrative expenses in the consolidated statements of income.
Other Changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive Income (Loss) | Other changes in plan assets and benefit obligations recognized in other comprehensive income (loss) for fiscal 2021, 2022 and 2023 are summarized as follows:
|  | Millions of yen |
|  | 2021 |  |  | 2022 |  |  | 2023 |
Japanese plans: |  |  |  |  |  |  |  |  |  |  |  |
Current year actuarial gain (loss) |  | ¥ | 10,424 |  |  | ¥ | 3,795 |  |  | ¥ | 650 |
Amortization of net actuarial loss |  |  | 1,320 |  |  |  | 412 |  |  |  | 79 |
Prior service credit due to amendments |  |  | (402 | ) |  |  | 367 |  |  |  | 881 |
Amortization of prior service credit |  |  | (178 | ) |  |  | (66 | ) |  |  | (47 | )
Total recognized in other comprehensive income, pre-tax |  | ¥ | 11,164 |  |  | ¥ | 4,508 |  |  | ¥ | 1,563 |
Overseas plans: |  |  |  |  |  |  |  |  |  |  |  |
Current year actuarial gain (loss) |  | ¥ | (2,308 | ) |  | ¥ | 13,672 |  |  | ¥ | 4,810 |
Amortization of net actuarial loss |  |  | 313 |  |  |  | 500 |  |  |  | 9 |
Prior service credit due to amendments |  |  | (10 | ) |  |  | (255 | ) |  |  | (36 | )
Amortization of prior service credit |  |  | (269 | ) |  |  | (320 | ) |  |  | (329 | )
Amortization of transition obligation |  |  | 1 |  |  |  | 1 |  |  |  | 1 |
Foreign currency exchange rate change |  |  | (946 | ) |  |  | (215 | ) |  |  | 60 |
Total recognized in other comprehensive income (loss), pre-tax |  | ¥ | (3,219 | ) |  | ¥ | 13,383 |  |  | ¥ | 4,515 |
Significant Assumptions of Japan and Overseas Pension Plans Used to Determine Plan Amounts | Significant assumptions of Japanese pension plans and overseas pension plans used to determine these amounts are as follows:
Japanese plans |  | 2021 |  |  | 2022 |  |  | 2023 |
Weighted-average assumptions used to determine benefit obligations at March 31: |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  |  | 0.7 | % |  |  | 0.6 | % |  |  | 1.1 | %
Rate of increase in compensation levels |  |  | 4.0 | % |  |  | 4.0 | % |  |  | 4.3 | %
Interest crediting rate for cash balance plans |  |  | 1.5 | % |  |  | 1.5 | % |  |  | 1.5 | %
Weighted-average assumptions used to determine net periodic pension cost for years ended March 31: |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  |  | 0.6 | % |  |  | 0.7 | % |  |  | 0.6 | %
Rate of increase in compensation levels |  |  | 4.0 | % |  |  | 4.0 | % |  |  | 4.0 | %
Expected long-term rate of return on plan assets |  |  | 2.0 | % |  |  | 2.0 | % |  |  | 2.0 | %
Interest crediting rate for cash balance plans |  |  | 1.5 | % |  |  | 1.5 | % |  |  | 1.5 | %
Overseas plans |  | 2021 |  |  | 2022 |  |  | 2023 |
Weighted-average assumptions used to determine benefit obligations at March 31: |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  |  | 1.0 | % |  |  | 1.7 | % |  |  | 3.3 | %
Rate of increase in compensation levels |  |  | 2.2 | % |  |  | 2.2 | % |  |  | 2.3 | %
Interest crediting rate for cash balance plans |  |  | — |  |  |  | — |  |  |  | — |
Weighted-average assumptions used to determine net periodic pension cost for years ended March 31: |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  |  | 1.7 | % |  |  | 1.0 | % |  |  | 1.7 | %
Rate of increase in compensation levels |  |  | 2.2 | % |  |  | 2.2 | % |  |  | 2.2 | %
Expected long-term rate of return on plan assets |  |  | 3.3 | % |  |  | 3.5 | % |  |  | 4.9 | %
Interest crediting rate for cash balance plans |  |  | — |  |  |  | — |  |  |  | — |
Benefits Expected to be Paid | At March 31, 2023, the benefits expected to be paid in each of the next five fiscal years, and in the aggregate for the five years thereafter are as follows:
|  | Millions of yen |
Years ending March 31, |  | Japanese plans |  |  | Overseas plans |
202 4 |  | ¥ | 5,578 |  |  | ¥ | 2,267 |
202 5 |  |  | 5,698 |  |  |  | 2,368 |
202 6 |  |  | 5,882 |  |  |  | 2,341 |
202 7 |  |  | 5,806 |  |  |  | 2,468 |
202 8 |  |  | 5,668 |  |  |  | 2,614 |
202 9 -203 3 |  |  | 31,909 |  |  |  | 16,148 |
Total |  | ¥ | 60,541 |  |  | ¥ | 28,206 |
Japan |
Statement [Line Items] |
Fair Value of Pension Plan Assets by Asset Category | The fair value of Japanese pension plan assets at March 31, 2022 and 2023, by asset category, are as follows. The three levels of input used to measure fair value are described in Note 2 “Fair Value Measurements.”
|  | Millions of yen |
|  | March 31, 2022 |
|  | Total Carrying Value in Consolidated Balance Sheets |  |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Unobservable Inputs (Level 3) |
Equity securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Japan |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pooled funds*1 |  | ¥ | 16,002 |  |  | ¥ | 0 |  |  | ¥ | 0 |  |  | ¥ | 0 |
Other than Japan |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pooled funds*2 |  |  | 21,366 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Debt securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Japan |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pooled funds*3 |  |  | 27,845 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Other than Japan |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pooled funds*4 |  |  | 38,070 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Other assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Life insurance company general accounts*5 |  |  | 29,462 |  |  |  | 0 |  |  |  | 29,462 |  |  |  | 0 |
Others*6 |  |  | 4,572 |  |  |  | 0 |  |  |  | 4,572 |  |  |  | 0 |
|  | ¥ | 137,317 |  |  | ¥ | 0 |  |  | ¥ | 34,034 |  |  | ¥ | 0 |
*1 | These funds invest in listed shares including shares of ORIX Corporation in the amounts of ¥22 million at March 31, 2022.
*2 | These funds invest in listed shares.
*3 | These funds invest approximately 70% in Japanese government bonds, and approximately 30% in Japanese corporate bonds. These funds include corporate bonds of ORIX Corporation in the amounts of ¥37 million at March 31, 2022.
*4 | These funds invest approximately 90% in foreign government bonds and approximately 10% in foreign corporate bonds.
*5 | Life insurance company general accounts are accounts with guaranteed capital and minimum interest rate, in which life insurance companies manage funds on several contracts.
*6 | Others include derivative instruments held for hedging change in the fair value of equity securities, and short-term instruments.
|  | Millions of yen |
|  | March 31, 2023 |
|  | Total Carrying Value in Consolidated Balance Sheets |  |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Unobservable Inputs (Level 3) |
Equity securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Japan |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pooled funds*1 |  | ¥ | 13,607 |  |  | ¥ | 0 |  |  | ¥ | 0 |  |  | ¥ | 0 |
Other than Japan |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pooled funds*2 |  |  | 19,692 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Debt securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Japan |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pooled funds*3 |  |  | 24,972 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Other than Japan |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pooled funds*4 |  |  | 38,176 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Other assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Life insurance company general accounts*5 |  |  | 32,372 |  |  |  | 0 |  |  |  | 32,372 |  |  |  | 0 |
Others*6 |  |  | 7,984 |  |  |  | 0 |  |  |  | 7,984 |  |  |  | 0 |
|  | ¥ | 136,803 |  |  | ¥ | 0 |  |  | ¥ | 40,356 |  |  | ¥ | 0 |
*1 | These funds invest in listed shares including shares of ORIX Corporation in the amounts of ¥22 million at March 31, 2023.
*2 | These funds invest in listed shares.
*3 | These funds invest approximately 70% in Japanese government bonds, and approximately 30% in Japanese corporate bonds. These funds include corporate bonds of ORIX Corporation in the amounts of ¥35 million at March 31, 2023.
*4 | These funds invest approximately 90% in foreign government bonds and approximately 10% in foreign corporate bonds.
*5 | Life insurance company general accounts are accounts with guaranteed capital and minimum interest rate, in which life insurance companies manage funds on several contracts.
*6 | Others include derivative instruments held for hedging change in the fair value of equity securities, and short-term instruments.
Overseas plans |
Statement [Line Items] |
Fair Value of Pension Plan Assets by Asset Category | The fair value of overseas pension plan assets at March 31, 2022 and 2023, by asset category, are as follows. The three levels of input used to measure fair value are described in Note 2 “Fair Value Measurements.”
|  | Millions of yen |
|  | March 31, 2022 |
|  | Total Carrying Value in Consolidated Balance Sheets |  |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Unobservable Inputs (Level 3) |
Equity securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other than Japan |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Shares |  | ¥ | 59,932 |  |  | ¥ | 59,932 |  |  | ¥ | 0 |  |  | ¥ | 0 |
Pooled funds*1 |  |  | 1,031 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Debt securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other than Japan |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Government bonds |  |  | 55,999 |  |  |  | 55,999 |  |  |  | 0 |  |  |  | 0 |
Municipal bonds |  |  | 4,411 |  |  |  | 0 |  |  |  | 4,411 |  |  |  | 0 |
Other assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Life insurance company general accounts*2 |  |  | 351 |  |  |  | 0 |  |  |  | 351 |  |  |  | 0 |
Others*3 |  |  | 5,527 |  |  |  | 0 |  |  |  | 5,527 |  |  |  | 0 |
|  | ¥ | 127,251 |  |  | ¥ | 115,931 |  |  | ¥ | 10,289 |  |  | ¥ | 0 |
*1 | These funds invest in listed shares.
*2 | Life insurance company general accounts are accounts with guaranteed capital and minimum interest rate, in which life insurance companies manage funds on several contracts.
*3 | Others include derivative instruments held for hedging change in the fair value of equity securities, and short-term instruments.
|  | Millions of yen |
|  | March 31, 2023 |
|  | Total Carrying Value in Consolidated Balance Sheets |  |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Unobservable Inputs (Level 3) |
Equity securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other than Japan |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Shares |  | ¥ | 49,040 |  |  | ¥ | 49,040 |  |  | ¥ | 0 |  |  | ¥ | 0 |
Pooled funds*1 |  |  | 960 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Debt securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other than Japan |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Government bonds |  |  | 58,310 |  |  |  | 58,310 |  |  |  | 0 |  |  |  | 0 |
Municipal bonds |  |  | 4,111 |  |  |  | 0 |  |  |  | 4,111 |  |  |  | 0 |
Other assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Life insurance company general accounts*2 |  |  | 486 |  |  |  | 0 |  |  |  | 486 |  |  |  | 0 |
Others*3 |  |  | 9,297 |  |  |  | 0 |  |  |  | 9,297 |  |  |  | 0 |
|  | ¥ | 122,204 |  |  | ¥ | 107,350 |  |  | ¥ | 13,894 |  |  | ¥ | 0 |
*1 | These funds invest in listed shares.
*2 | Life insurance company general accounts are accounts with guaranteed capital and minimum interest rate, in which life insurance companies manage funds on several contracts.
*3 | Others include derivative instruments held for hedging change in the fair value of equity securities, and short-term instruments.

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- Definition Tabular disclosure of the major categories of plan assets of pension plans and/or other employee benefit plans. This information may include, but is not limited to, the target allocation of plan assets, the fair value of each major category of plan assets, and the level within the fair value hierarchy in which the fair value measurements fall. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(5) -URI https://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the amounts related to pension plans and/or other employee benefit plans in accumulated other comprehensive income (loss) expected to be recognized as components of net periodic benefit cost over the next fiscal year, including the net gain (loss), net prior service cost or credit, and net transition asset or obligation. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of assumption used to determine benefit obligation and net periodic benefit cost of defined benefit plan. Includes, but is not limited to, discount rate, rate of compensation increase, expected long-term rate of return on plan assets and interest crediting rate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (k) -URI https://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the change in the accumulated postemployment benefit obligation from the beginning to the end of the period, showing separately, if applicable, the effects of the following: service cost, interest cost, contributions by plan participants, actuarial gains and losses, foreign currency exchange rate changes, benefits paid, plan amendments, business combinations, divestitures, curtailments, settlements, and special and contractual termination benefits. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of one or more of the entity's defined benefit pension plans or one or more other defined benefit postretirement plans, separately for pension plans and other postretirement benefit plans including the entity's schedule of fair value of plan assets for defined benefit or other postretirement plans. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 55 -Paragraph 17 -URI https://asc.fasb.org/extlink&oid=123450688&loc=d3e4179-114921 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 4 -URI https://asc.fasb.org/extlink&oid=123447040&loc=d3e2439-114920 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=123447040&loc=d3e2410-114920 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 3 -URI https://asc.fasb.org/extlink&oid=123447040&loc=d3e2417-114920 + Details
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