Changes in the assumptions used to calculate retirement benefit obligations and the rate of return on pension assets
First written in FY2017. 2 of 3 entries say "Restated". Latest entry: FY2019.
105 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「The Group's retirement benefit expenses and retirement benefit obligations are calculated based on actuarial assumptions, such as the discount rate, and the expected rate of return on pension assets. However, the Group's performance may be affected if differences arise between these assumptions and actual results or if the assumptions are changed.」
The company reiterates the risks of changes in the assumptions used to calculate retirement benefit obligations and the rate of return on pension assets. - FY2018RestatedAnnual report
「The Group's retirement benefit expenses and retirement benefit obligations are calculated based on actuarial assumptions, such as the discount rate, and the expected rate of return on pension assets. However, the Group's performance may be affected if differences arise between these assumptions and actual results or if the assumptions are changed.」
The company reiterates the risks of changes in the assumptions used to calculate retirement benefit obligations and the rate of return on pension assets. - FY2017First statedAnnual report
「The Group's retirement benefit expenses and retirement benefit obligations are calculated based on actuarial assumptions, such as the discount rate, and the expected rate of return on pension assets. However, the Group's performance may be affected if differences arise between these assumptions and actual results or if the assumptions are changed.」
The company identifies differences between calculation assumptions, including the discount rate and expected rate of return on pension assets, and actual results as retirement benefit risks.