Change in amortization period for actuarial gains and losses related to retirement benefits
First written in FY2026-H1. 1 of 2 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2026: 1 of 10 companies on the "Worse" side.
7 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「Previously, in accounting for retirement benefits, the Company generally amortized actuarial differences over 15 years. However, because the average remaining service period of employees has shortened, the amortization period was changed from 15 years to 13 years beginning with the current fiscal year.」
The accounting policy of changing the amortization period for actuarial differences from 15 years to 13 years has also been confirmed in the full-year financial statements. The impact on profit or loss was stated to be immaterial. - FY2026-H1First statedAnnual report
「Previously, in accounting for retirement benefits, the Company generally amortized actuarial differences over 15 years. However, because the average remaining service period of employees has shortened, the amortization period was changed from 15 years to 13 years beginning with the current interim accounting period. The impact of this change on profit or loss for the current interim accounting period is immaterial.」
The amortization period for actuarial differences relating to retirement benefits was changed from 15 years to 13 years because the average remaining service period of employees had shortened. The impact on profit or loss was stated to be immaterial.