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Annual Reportは、ごうぎんの決算や活動内容にて海外の皆様に知っていただくために作成しています

As of March 31, 2016Millions of YenContract amountHedge accounting method Type of derivatives Major hedged items Total Over one year Fair valueSpecial treatment forinterest rate swapsInterest rate swaps:Receive-floating/Pay-fixed Loans \43,323 \33,397 (Note 3)Total \ ?As of March 31, 2016Thousands of U.S. DollarsContract amountHedge accounting method Type of derivatives Major hedged items Total Over one year Fair valueSpecial treatment forinterest rate swapsInterest rate swaps:Receive-floating/Pay-fixed Loans $384,478 $296,388 (Note 3)Total $ ?Notes: 1. These transactions are principally accounted for under the deferral hedge method in accordance with JICPAIndustry Audit Committee Report No. 24 issued on February 13, 2002.2. The fair value of above transactions is determined using the discounted present value or option pricing models, etc.3. The fair value of interest rate swaps which qualify for hedge accounting and meet specific matching criteria (specialtreatment for interest rate swaps) is calculated together with the fair value of loans. Therefore, the fair value of suchinterest rate swaps is not presented here, but is included in the fair value of loans.(2) Currency-related transactionsAs of March 31, 2015Millions of YenContract amountHedge accounting method Type of derivatives Major hedged items Total Over one year Fair valueNormal method Forward foreignexchange contractsDeposits, call loans,and call money \342,564 \ ? \849Total \849As of March 31, 2016Millions of YenContract amountHedge accounting method Type of derivatives Major hedged items Total Over one year Fair valueNormal method Currency swaps Deposits, call loans,and call money \ 9,014 \9,014 \ 272Normal method Forward foreignexchange contractsDeposits, call loans,and call money 271,636 ─ (1,029)Total \ (757)As of March 31, 2016Thousands of U.S. DollarsContract amountHedge accounting method Type of derivatives Major hedged items Total Over one year Fair valueNormal method Currency swaps Deposits, call loans,and call money $ 79,996 $79,996 $ 2,413Normal method Forward foreignexchange contractsDeposits, call loans,and call money 2,410,685 ─ (9,132)Total $(6,718)Notes: 1. These transactions are principally accounted for under the deferral hedge method in accordance with JICPAIndustry Audit Committee Report No. 25 issued on July 29, 2002.2. The fair value is determined using the discounted present value.22. Employees’ Retirement BenefitsThe Group has funded and unfunded defined benefit plans and defined contribution plans.Under the defined benefit pension plans (all of which are funded), a lump-sum payment or pension is determined basedon the salary and years of service and paid to the eligible employees.Regarding the defined pension benefit plans, cash balance plans are introduced and there is a notional account for eacheligible employee which represents funded amount and principal of the pension amount. The balance in the notional accountaccumulates principal credits, which are determined based on salary level, and interest credits, which are determined basedon the 10-year Government bond yields to subscribers.Under the lump-sum payment plans (all of which are unfunded), a lump-sum payment is determined based on the salaryand years of service and paid to eligible employees.For lump-sum payment plans maintained by certain consolidated subsidiaries, liability for retirement benefits andretirement benefit expenses are determined by using the simplified method.31