Changes in Actuarial Assumptions for Retirement Benefit Obligations and Costs
First written in FY2016. 2 of 4 entries say "Restated". Latest entry: FY2023.
2 other companies' latest entry also says "Dropped".
- FY2023DroppedAnnual reportNo specific reference to the risk of changes in actuarial assumptions relating to retirement benefit liabilities and expenses was identified in the business and other risks for the current year.
- FY2018RestatedAnnual report
「If actual results differ from the assumptions, or if the assumptions change, the effects are accumulated and recognized systematically over future periods, and therefore generally may affect expenses recognized and liabilities recorded in future periods, as well as our group's financial condition and operating results.」
The risk of changes in actuarial assumptions relating to retirement benefit liabilities and expenses continues to be disclosed. - FY2017RestatedAnnual report
「If actual results differ from the assumptions, or if the assumptions change, the effects are accumulated and recognized systematically over future periods, and therefore generally may affect expenses recognized and liabilities recorded in future periods, as well as our group's financial condition and operating results.」
The risk of changes in actuarial assumptions relating to retirement benefit liabilities and expenses continues to be disclosed. - FY2016First statedAnnual report
「If actual results differ from the assumptions, or if the assumptions change, the effects are accumulated and recognized systematically over future periods, and therefore generally may affect expenses recognized and liabilities recorded in future periods.」
The disclosure states that changes in actuarial assumptions, including discount rates, and in the expected rate of return on pension assets may affect future retirement benefit expenses and liabilities.