Changes in assumptions underlying defined benefit obligations
First written in FY2016. 2 of 3 entries say "Restated". Latest entry: FY2024.
87 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「Changes in the calculation assumptions, including the discount rate, used to calculate retirement benefit obligations, or a decline in the fair value of plan assets, could affect the Group's financial results and financial position.」
The Group has reconfirmed the risk associated with retirement benefit obligations arising from changes in calculation assumptions such as the discount rate and fluctuations in the fair value of plan assets. - FY2018RestatedAnnual report
「Under defined benefit accounting, the Group calculates retirement benefit costs and other amounts using actuarial calculations. If assumptions such as the discount rate change, this could affect the Group's financial results.」
The Group has reconfirmed the risk associated with changes in assumptions such as the discount rate for retirement benefit obligations. - FY2016First statedAnnual report
「Under defined benefit accounting, the Group calculates retirement benefit costs and other amounts using actuarial calculations. If assumptions such as the discount rate change, this could affect the Group's financial results.」
The Group identifies changes in actuarial assumptions, including the discount rate, as a risk.