Risk of changes in assumptions affecting retirement benefit obligations and expenses
First written in FY2017. 4 of 5 entries say "Restated". Latest entry: FY2026.
96 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「In managing pension assets, the Group will continue to reduce risk by investing in assets offering greater stability.」
The disclosure continues to describe the risk of changes in assumptions for retirement benefits and measures to reduce that risk through investment in more stable assets. - FY2024RestatedAnnual report
「In managing pension assets, the Group will continue to reduce risk by investing in assets offering greater stability.」
The disclosure reiterates the risk that the discount rate and the return on pension asset management could affect retirement benefit expenses and liabilities, and identifies continued investment in more stable assets as a countermeasure. - FY2019RestatedAnnual report
「If actual results differ from these assumptions or the assumptions are changed, the effects will accumulate and be amortized over future accounting periods, potentially affecting future retirement benefit expenses.」
The disclosure reiterates that changes in assumptions such as the discount rate and the long-term expected rate of return on pension assets could affect future retirement benefit expenses. - FY2018RestatedAnnual report
「If actual results differ from these assumptions or the assumptions are changed, the effects will accumulate and be amortized over future accounting periods, potentially affecting future retirement benefit expenses.」
The disclosure reiterates that assumptions such as the discount rate and the long-term expected rate of return on pension assets could affect retirement benefit expenses as key estimates and risks. - FY2017First statedAnnual report
「Accordingly, if actual results differ from the assumptions, such as a lower discount rate or a decrease in pension assets, they could have a significant impact on expenses recognized and liabilities recorded in future periods.」
The disclosure indicates that differences between actuarial assumptions, such as the discount rate and pension assets, and actual results could affect future retirement benefit expenses and liabilities.