Estimation uncertainty in measuring the defined benefit obligation
First written in FY2021. 5 of 6 entries say "Restated". Latest entry: FY2025-H1.
104 other companies' latest entry also says "Restated".
- FY2025-H1RestatedAnnual report
「During the current interim accounting period, there were no new occurrences of the major risks that management recognizes as potentially having a material impact on the company's financial position, operating results or cash flows, among the matters relating to the business and accounting conditions described in the interim report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
It is stated that there have been no material changes in the key risks, including estimation uncertainty related to the measurement of retirement benefit obligations. - FY2024-Q2RestatedAnnual report
「During the second quarter cumulative period, there were no material changes in the occurrence of major risks among those relating to the business and accounting conditions described in this quarterly report that management recognizes could materially affect the company's financial position, results of operations, or cash flows, or in the business and other risks described in the securities report for the previous fiscal year.」
It is stated that there have been no material changes in the key risks, including estimation uncertainty related to the measurement of retirement benefit obligations. - FY2023RestatedAnnual report
「Actuarial assumptions are determined based on management's best estimates and judgment. However, if they need to be revised due to future changes in uncertain economic conditions or other factors,」
Estimation uncertainty regarding actuarial assumptions for retirement benefit obligations continues. - FY2023-Q3RestatedAnnual report
「During the cumulative third-quarter period, there were no occurrences of the major risks that management recognizes could materially affect financial condition, operating results or cash flows, and no significant changes to the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
It is stated that there have been no material changes in the key risks, including estimation uncertainty related to the measurement of retirement benefit obligations. - FY2022RestatedAnnual report
「Actuarial assumptions are determined based on management's best estimates and judgment. However, if they need to be revised due to future changes in uncertain economic conditions or other factors,」
The explanation that revisions to actuarial assumptions used to measure retirement benefit obligations may affect future provisions and expenses continues. - FY2021First statedAnnual report
「Actuarial assumptions are determined based on management's best estimates and judgment. However, if they need to be revised due to future changes in uncertain economic conditions or other factors, this may have a material impact on the amounts of retirement benefit provisions and retirement benefit expenses recognized in the financial statements from the following fiscal year onward.」
The risk that future revisions to actuarial assumptions used to measure retirement benefit obligations, including the discount rate, salary increase rate and mortality rate, may materially affect retirement benefit provisions and expenses has been described for the first time.