Risks from changes in retirement benefit obligation assumptions and investment returns on pension assets
First written in FY2016. 3 of 4 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2020: 7 of 55 companies on the "Worse" side.
39 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「The Group's employee retirement benefit costs and obligations are calculated based on actuarial assumptions, such as discount rates.」
The risk of fluctuations in the assumptions underlying retirement benefit obligations and plan asset management continues to be disclosed. - FY2018RestatedAnnual report
「If actual results differ from the assumptions, they could affect the group's business results and financial position.」
The risk of fluctuations in the assumptions underlying retirement benefit obligations and pension asset management remains. - FY2017RestatedAnnual report
「If actual results differ from the assumptions, they could affect the group's business results and financial position.」
The risk of fluctuations in the assumptions underlying retirement benefit obligations and pension asset management remains. - FY2016First statedAnnual report
「The Group's employee retirement benefit costs and obligations are calculated based on actuarial assumptions, such as discount rates, and the long-term expected rate of return on pension assets. If actual results differ from these assumptions, the Group's business performance and financial position could be affected.」
The liability for retirement benefits at the end of the current fiscal year was ¥125.283 billion, with the discount rate primarily at 0.3% and the long-term expected rate of return primarily at 1.5%.