Fine Sinter (5994) · RiskRestated
Risk from Changes in Assumptions Underlying Retirement Benefit Obligations
First written in FY2020. 1 of 2 entries say "Restated". Latest entry: FY2021.
2entries
2years
0from disclosures
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Same theme, other companies
Risk of Changes in Actuarial Assumptions for Retirement Benefit ObligationsA theme 172 companies write about · 172 as a headwind · 0 as a tailwind
87 other companies' latest entry also says "Restated".
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Showing 14 of the 172 companies compared. The sentences above are computed from all 172.Full recordFilings, disclosures and news, newest first
- FY2021RestatedAnnual report
「In managing pension assets, the Group seeks to reduce risk through diversified investment and regular monitoring of investment performance.」
The disclosure continues to cover the risk of changes in assumptions underlying retirement benefit obligations and the responses of diversified investment and regular monitoring of pension assets. - FY2020First statedAnnual report
「Employee retirement benefit costs and obligations are calculated based on actuarial assumptions. These assumptions include the discount rate, benefits accrued, interest expense, the long-term expected rate of return on pension assets, and mortality rates.」
The risk that future retirement benefit costs and obligations may fluctuate due to changes in assumptions such as the discount rate and the long-term expected rate of return on pension assets, as well as declines in pension assets, was disclosed separately. Diversified investment and regular monitoring of investment performance are identified as countermeasures.