Changes in Assumptions for Defined Benefit Obligations
First written in FY2016. 4 of 6 entries say "Restated". Latest entry: FY2026.
DaikyoNishikawa moved to the "Worse" side of this theme in 2026, 6 years after the typical company in this theme (2020).
1 other company's latest entry also says "Materialised".
- FY2026MaterialisedAnnual report
「Segment profit (operating profit) decreased by ¥3,367 million, or 49.5%, from the previous consolidated fiscal year to ¥3,429 million, owing to the impact of lower revenue, costs related to preparations for mass production of new products, and actuarial differences on retirement benefits, despite steady progress in cost improvement activities.」
Actuarial differences on retirement benefits actually arose as a factor behind the decline in profit in the Japan segment, and the risk from fluctuations in assumptions was reflected in results. - FY2021RestatedAnnual report
「However, if actual results differ from the underlying assumptions, this may affect the group's operating results and other financial results over the long term.」
The risk of deviations between assumptions, such as the discount rate for retirement benefit obligations and the expected return on pension assets, and actual results continues to be identified. - FY2020RestatedAnnual report
「However, if actual results differ from the underlying assumptions, this may affect the group's operating results and other financial results over the long term.」
The risk of fluctuations in assumptions, such as the discount rate for retirement benefit obligations and the expected return on pension assets, continues to be identified. - FY2019RestatedAnnual report
「However, if actual results differ from the underlying assumptions, this may affect the group's operating results and other financial results over the long term.」
The risk of deviations between assumptions, such as the discount rate for retirement benefit obligations and the expected return on pension assets, and actual results continues to be identified. - FY2017RestatedAnnual report
「Retirement benefit expenses and obligations are calculated based on assumptions such as the discount rate for retirement benefit obligations and the expected return on pension assets established for actuarial calculations.」
The risk of deviations between assumptions, such as the discount rate for retirement benefit obligations and the expected return on pension assets, and actual results continues to be identified. - FY2016First statedAnnual report
「However, if actual results differ from the underlying assumptions, this may affect the group's operating results and other financial results over the long term.」
The risk is the deviation between assumptions, such as the discount rate and expected return on pension assets, and actual results.