Risk of Fluctuations in the Discount Rate and Expected Return on Plan Assets for Retirement Benefit Obligations
First written in FY2017. 6 of 8 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2020: 7 of 49 companies on the "Worse" side.
13 other companies' latest entry also says "Other".
- FY2025Discount rate and expected rate of return on retirement benefits increasedAnnual report
「Key actuarial assumptions Discount rate 0.5% 1.7% Expected rate of return on plan assets 1.5% 2.5%」
The Company continued to disclose risks concerning retirement benefit obligations, and the discount rate was updated from 0.5% to 1.7%, while the expected rate of return on plan assets was updated from 1.5% to 2.5%. - FY2024RestatedAnnual report
「If changes in the discount rate or expected rate of return on plan assets become unavoidable due to fluctuations in government bond yields or other factors, consolidated financial statements from the following consolidated fiscal year onward may be affected.」
The risk that fluctuations in the discount rate and expected rate of return on plan assets for retirement benefits could affect the financial statements continues to be disclosed. - FY2023RestatedAnnual report
「Key actuarial assumptions at the end of the current consolidated fiscal year Discount rate 0.5% Expected rate of return on plan assets 1.5%」
The Company continued to disclose the risk of changes in the discount rate and expected rate of return on plan assets for retirement benefits due to fluctuations in government bond yields and other factors, and disclosed the key actuarial assumptions at the end of the current period. - FY2021RestatedAnnual report
「If changes in the discount rate or expected rate of return on plan assets become unavoidable due to fluctuations in government bond yields or other factors, financial statements from the following fiscal year onward may be affected.」
The risk of changes in the discount rate and expected rate of return on plan assets for retirement benefits due to fluctuations in government bond yields and other factors continues to be disclosed. - FY2020RestatedAnnual report
「If changes in the discount rate or expected rate of return on plan assets become unavoidable due to fluctuations in government bond yields or other factors, financial results may be affected.」
The risk of changes in the discount rate and expected rate of return on plan assets for retirement benefits due to fluctuations in government bond yields and other factors continues to be disclosed. - FY2019RestatedAnnual report
「If changes in the discount rate or expected rate of return on plan assets become unavoidable due to fluctuations in government bond yields or other factors, financial results may be affected.」
The risk of changes in the discount rate and expected rate of return on plan assets for retirement benefits due to fluctuations in government bond yields and other factors continues to be disclosed. - FY2018RestatedAnnual report
「If changes in the discount rate or expected rate of return on plan assets become unavoidable due to fluctuations in government bond yields or other factors, financial results may be affected.」
The risk of changes in the discount rate and expected rate of return on plan assets for retirement benefits due to fluctuations in government bond yields and other factors continues to be disclosed. - FY2017First statedAnnual report
「If changes in the discount rate or expected rate of return on plan assets become unavoidable due to fluctuations in government bond yields or other factors, financial results may be affected.」
The Company recorded for the first time the risk that changes in the discount rate and expected rate of return on plan assets for retirement benefits due to fluctuations in government bond yields or other factors could affect financial results.