The assumptions used in accounting for the above plans were as follows:
2004 2003
For the years ended Mar. 31, 2005 Mar. 31, 2004
Discount rates Domestic companies ............................................................................................................................... 2.3% - 2.5% 2.3% - 2.5%
Foreign companies.................................................................................................................................... 2.5% - 9.5% 5.0% - 7.0%
Expected return on assets Domestic companies ............................................................................................................................... Mainly 3.0% Mainly 3.0%
Foreign companies.................................................................................................................................... 2.2% - 9.5% 7.0% - 9.0%