Fluctuations due to assumptions for retirement benefit obligations and pension asset investment
First written in FY2016. 2 of 3 entries say "Restated". Latest entry: FY2018.
The whole theme swung hardest in 2020: 7 of 49 companies on the "Worse" side.
32 other companies' latest entry also says "Restated".
- FY2018RestatedAnnual report
「If actual results differ from the assumptions, or if the assumptions change, this will generally affect expenses recognized and liabilities recorded over future periods, and may materially affect the Group's financial position and operating results.」
The risks of fluctuations arising from the assumptions used to calculate retirement benefit obligations and the management of pension assets have been reiterated. - FY2017RestatedAnnual report
「If actual results differ from the assumptions, or if the assumptions change, this will generally affect expenses recognized and liabilities recorded over future periods, and may materially affect the Group's financial position and operating results.」
The risks of fluctuations arising from assumptions underlying the calculation of retirement benefit obligations and the management of pension assets have been reiterated. - FY2016First statedAnnual report
「If actual results differ from the assumptions, or if the assumptions change, this will generally affect expenses recognized and liabilities recorded over future periods, and may materially affect the Group's financial position and operating results.」
The disclosure states that changes in actuarial assumptions, such as discount rates, and the expected rate of return on pension assets may affect future expenses and liabilities.