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v3.23.3

Pension Plans (Tables) | 6 Months Ended
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Sep. 30, 2023
Net Pension Cost of Defined Benefit Plans | Net periodic pension cost for the six months ended September 30, 2022 and 2023 consists of the following:
|  | Millions of yen |
|  | Six months ended September 30, 2022 |  |  | Six months ended September 30, 2023 |
Japanese plans: |  |  |  |  |  |  |  |
Service cost |  | ¥ | 2,825 |  |  | ¥ | 2,760 |
Interest cost |  |  | 347 |  |  |  | 601 |
Expected return on plan assets |  |  | (1,362 | ) |  |  | (1,352 | )
Amortization of prior service credit |  |  | (13 | ) |  |  | (42 | )
Amortization of net actuarial loss |  |  | 38 |  |  |  | 31 |
Net periodic pension cost |  | ¥ | 1,835 |  |  | ¥ | 1,998 |
|  | Millions of yen |
|  | Six months ended September 30, 2022 |  |  | Six months ended September 30, 2023 |
Overseas plans: |  |  |  |  |  |  |  |
Service cost |  | ¥ | 1,813 |  |  | ¥ | 1,436 |
Interest cost |  |  | 1,010 |  |  |  | 1,470 |
Expected return on plan assets |  |  | (2,348 | ) |  |  | (3,101 | )
Amortization of prior service credit |  |  | (157 | ) |  |  | (183 | )
Amortization of net actuarial loss |  |  | 7 |  |  |  | 1 |
Amortization of transition obligation |  |  | 1 |  |  |  | 1 |
Net periodic pension cost |  | ¥ | 326 |  |  | ¥ | (376 | )
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.
Net periodic pension cost for the three months ended September 30, 2022 and 2023 consists of the following:
|  | Millions of yen |
|  | Three months ended September 30, 2022 |  |  | Three months ended September 30, 2023 |
Japanese plans: |  |  |  |  |  |  |  |
Service cost |  | ¥ | 1,413 |  |  | ¥ | 1,389 |
Interest cost |  |  | 174 |  |  |  | 301 |
Expected return on plan assets |  |  | (681 | ) |  |  | (677 | )
Amortization of prior service credit |  |  | (7 | ) |  |  | (21 | )
Amortization of net actuarial loss |  |  | 19 |  |  |  | 20 |
Net periodic pension cost |  | ¥ | 918 |  |  | ¥ | 1,012 |
|  | Millions of yen |
|  | Three months ended September 30, 2022 |  |  | Three months ended September 30, 2023 |
Overseas plans: |  |  |  |  |  |  |  |
Service cost |  | ¥ | 908 |  |  | ¥ | 711 |
Interest cost |  |  | 508 |  |  |  | 582 |
Expected return on plan assets |  |  | (1,180 | ) |  |  | (1,594 | )
Amortization of prior service credit |  |  | (79 | ) |  |  | (90 | )
Amortization of net actuarial loss |  |  | 3 |  |  |  | 0 |
Amortization of transition obligation |  |  | 1 |  |  |  | 1 |
Net periodic pension cost |  | ¥ | 161 |  |  | ¥ | (390 | )
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.

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- Definition Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 715 -SubTopic 20 -Subparagraph (h) -Name Accounting Standards Codification -Paragraph 1 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 + Details
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Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration