Risk of Changes in Actuarial Assumptions for Defined Benefit Obligations
First written in FY2017. 3 of 4 entries say "Restated". Latest entry: FY2025.
96 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「The following shows the impact on the present value of defined benefit obligations if the discount rate used in the actuarial calculation changes by 0.5%.」
The company continues to disclose the sensitivity of defined benefit obligations to a 0.5% change in the discount rate. - FY2022RestatedAnnual report
「The following is a sensitivity analysis of the Group’s significant actuarial assumptions.」
The company continued to disclose the risk of changes in the discount rate and other assumptions for defined benefit obligations and disclosed the impact of a 0.2% change in the discount rate. - FY2018RestatedAnnual report
「The following is a sensitivity analysis of the Group’s significant actuarial assumptions.」
The company continued to disclose the risk of changes in actuarial assumptions, including the discount rate, for defined benefit obligations and showed the impact of a 0.2% change in the discount rate. - FY2017First statedAnnual report
「Retirement benefit expenses and obligations arising from defined benefit pension plans covering employees of the company and certain subsidiaries are calculated based on actuarial assumptions, including the discount rate. If actuarial assumptions, including the discount rate used as the basis for calculating the estimated defined benefit obligations, change, this could affect the Group’s financial condition and operating results.」
The company disclosed the risk that changes in actuarial assumptions, including the discount rate, could affect defined benefit obligations and earnings.