Changes in assumptions underlying retirement benefit obligations and expenses
First written in FY2017-Q1. 4 of 5 entries say "Restated". Latest entry: FY2018.
90 other companies' latest entry also says "Restated".
- FY2018RestatedAnnual report
「If actual discount rates or rates of return fluctuate, pension plans are changed, or other differences or changes arise from the underlying assumptions, the expenses recognized and liabilities recorded in future periods may increase or decrease, potentially affecting the Group's operating performance and financial position.」
Continues to describe the risk of changes in the assumptions underlying retirement benefit obligations and expenses. - FY2017RestatedAnnual report
「If actual discount rates or rates of return fluctuate, pension plans are changed, or other differences or changes arise from the underlying assumptions, the expenses recognized and liabilities recorded in future periods may increase or decrease, potentially affecting the Group's operating performance and financial position.」
Continues to describe the risk of changes in the assumptions underlying retirement benefit obligations and expenses. - FY2017-Q3RestatedAnnual report
「If actual discount rates or rates of return fluctuate, pension plans are changed, or other differences or changes arise from the underlying assumptions, the expenses recognized and liabilities recorded in future periods may increase or decrease, potentially affecting the Group's operating performance and financial position.」
Reiterates the risk of changes in the assumptions underlying retirement benefit obligations and expenses. - FY2017-Q2RestatedAnnual report
「If actual discount rates or rates of return fluctuate, pension plans are changed, or other differences or changes arise from the underlying assumptions, the expenses recognized and liabilities recorded in future periods may increase or decrease, potentially affecting the Group's operating performance and financial position.」
Reiterates the risk of changes in the assumptions underlying retirement benefit obligations and expenses. - FY2017-Q1First statedAnnual report
「If actual discount rates or rates of return fluctuate, pension plans are changed, or other differences or changes arise from the underlying assumptions, the expenses recognized and liabilities recorded in future periods may increase or decrease, potentially affecting the Group's operating performance and financial position.」
Identifies the discount rate, expected rate of return on pension plan assets and plan changes as factors in retirement benefit risks.