Nippon Signal (6741) · PolicyFirst stated

Change in the Period for Expensing Actuarial Differences Related to Retirement Benefits

First written in FY2027-H1. . Latest entry: FY2027-H1.

1entries

1years

0from disclosures

How it moved

Same theme, other companies

Change in the Amortization Period for Actuarial Differences Related to Retirement BenefitsA theme 26 companies write about · 17 as a headwind · 2 as a tailwind

The whole theme swung hardest in 2026: 1 of 11 companies on the "Worse" side.

3 other companies' latest entry also says "First stated".

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Showing 14 of the 26 companies compared. The sentences above are computed from all 26.

Full recordFilings, disclosures and news, newest first

FY2027-H1First statedAnnual report
「Previously, 2 consolidated subsidiaries amortized actuarial differences over a fixed number of years within the employees' average remaining service period. As the average remaining service period fell below that number, the amortization period for actuarial differences was changed to 10 years from the beginning of the current interim consolidated accounting period. The impact of this change on the interim consolidated financial statements is immaterial.」
For 2 consolidated subsidiaries, the amortization period for actuarial differences was changed to 10 years from the beginning of the interim consolidated accounting period due to changes in employees' average remaining service period. The impact on the financial statements is considered immaterial.

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