Sony 2015 Annual Report Download - page 191

SONY CORPORATION AND CONSOLIDATED SUBSIDIARIES
Amounts recognized in accumulated other comprehensive income, excluding tax effects, consist of:
Japanese plans Foreign plans
Yen in millions Yen in millions
March 31 March 31
2015 2016 2015 2016
Prior service cost (credit) (44,394) (34,905) (2,161) (1,443)
Net actuarial loss 218,462 389,302 94,480 82,850
Obligation existing at transition — — 15 7
Ending balance 174,068 354,397 92,334 81,414
The accumulated benefit obligations for all defined benefit pension plans were as follows:
Japanese plans Foreign plans
Yen in millions Yen in millions
March 31 March 31
2015 2016 2015 2016
Accumulated benefit obligations 885,479 1,028,690 364,094 331,975
The projected benefit obligations, the accumulated benefit obligations and fair value of plan assets for
pension plans with accumulated benefit obligations in excess of plan assets were as follows:
Japanese plans Foreign plans
Yen in millions Yen in millions
March 31 March 31
2015 2016 2015 2016
Projected benefit obligations 879,995 1,022,373 330,478 292,171
Accumulated benefit obligations 876,282 1,018,228 323,221 286,705
Fair value of plan assets 698,400 666,753 235,343 202,913
Weighted-average assumptions used to determine benefit obligations as of March 31, 2015 and 2016 were
as follows:
Japanese plans Foreign plans
March 31 March 31
2015 2016 2015 2016
Discount rate 1.0% 0.6% 3.1% 3.2%
Rate of compensation increase * * 2.9 2.1
* Substantially all of Sony’s Japanese pension plans were point-based. Point-based plans do not incorporate a
measure of compensation rate increases.
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