Changes in assumptions underlying defined benefit obligations
First written in FY2016. 3 of 4 entries say "Restated". Latest entry: FY2019.
87 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「The Group's retirement benefit costs and retirement benefit obligations are calculated based on actuarial assumptions, including discount rates and employee turnover rates. If the assumptions differ from actual results, this will affect the expenses recognized and liabilities recorded.」
The disclosure reconfirms the risk of changes in actuarial assumptions, including discount rates and employee turnover rates. - FY2018RestatedAnnual report
「The Group's retirement benefit costs and retirement benefit obligations are calculated based on actuarial assumptions, including discount rates and employee turnover rates. If the assumptions differ from actual results, this will affect the expenses recognized and liabilities recorded.」
The disclosure reconfirms the risk of changes in actuarial assumptions, including discount rates and employee turnover rates. - FY2017RestatedAnnual report
「The Group's retirement benefit costs and retirement benefit obligations are calculated based on actuarial assumptions, including discount rates and employee turnover rates. If the assumptions differ from actual results, this will affect the expenses recognized and liabilities recorded.」
The disclosure reconfirms the risk of changes in actuarial assumptions, including discount rates and employee turnover rates. - FY2016First statedAnnual report
「If the assumptions differ from actual results, this will affect the expenses recognized and liabilities recorded. In addition, a decline in the discount rate could affect the Group's financial position and operating results.」
Discount rates, employee turnover rates and other actuarial assumptions are identified as risk factors.