Thousands of Millions of yen U.S. dollars March 31 2002 2001 2002 Change in benefit obligation: Benefit obligation at beginning of year ¥ 1,823,810 ¥ 1,752,086 $ 13,712,857 Service cost 62,687 62,801 471,331 Interest cost 61,439 60,380 461,947 Plan participants’ contributions 8,745 9,210 65,752 Plan amendments (39,154) (15,838) (294,391) Actuarial loss 67,633 52,602 508,519 Benefits paid (169,461) (99,042) (1,274,142) Foreign currency exchange impact 957 1,611 7,195 Benefit obligation at end of year 1,816,656 1,823,810 13,659,068 Change in plan assets: Fair value of plan assets at beginning of year 1,044,142 987,517 7,850,692 Actual return on plan assets (55,441) (56,975) (416,850) Employer contribution 40,371 138,782 303,541 Plan participants’ contributions 8,745 9,210 65,752 Benefits paid (50,648) (36,108) (380,811) Foreign currency exchange impact 943 1,716 7,090 Fair value of plan assets at end of year 988,112 1,044,142 7,429,414 Funded status 828,544 779,668 6,229,654 Unrecognized actuarial loss (638,072) (495,740) (4,797,533) Unrecognized net obligation at transition (49,163) (61,189) (369,647) Unrecognized prior service cost 78,740 43,690 592,030 Net amount recognized ¥ 220,049 ¥ 266,429 $ 1,654,504 Amounts recognized in the consolidated  balance sheets consist of: Accrued pension and severance costs ¥ 709,233 ¥ 633,642 $ 5,332,579 Intangible asset — (17,499) — Accumulated other comprehensive loss, pre-tax (489,184) (349,714) (3,678,075) Net amounts recognized ¥ 220,049 ¥ 266,429 $ 1,654,504 Accumulated benefit obligation at end of year ¥ 1,696,572 ¥ 1,677,784 $ 12,756,180 10.  RESEARCH AND DEVELOPMENT EXPENSES 11.  ADVERTISING COSTS 12.  RENT EXPENSES 56