Note 12 - Retirement Benefit Plans

6 Months Ended

Jun. 30, 2023

Notes to Financial Statements

Retirement Benefits [Text Block]

Note 12 — Retirement Benefit Plans

We operate defined contribution retirement benefit plans and defined benefit pension plans.

Our primary defined benefit pension plan is the defined benefit section of the Janus Henderson Group UK Pension Scheme (“JHGPS”).

Net Periodic Benefit Cost

The components of net periodic benefit cost in respect of defined benefit plans for the three and six months ended June 30, 2023 and 2022, include the following (in millions):

	Three months ended						Six months ended
	June 30,						June 30,
	2023			2022			2023			2022
Interest cost	$	(6.9	)	$	(4.1	)	$	(13.7	)	$	(8.6	)
Amortization of prior service cost		(0.1	)		(0.1	)		(0.2	)		(0.2	)
Expected return on plan assets		6.8			2.7			13.4			7.2
Net periodic benefit cost	$	(0.2	)	$	(1.5	)	$	(0.5	)	$	(1.6	)