The Lead Co. (6982) · RiskRestated
Actuarial assumptions for defined benefit obligations and the risk of fluctuations in liabilities and expenses
First written in FY2021. 1 of 2 entries say "Restated". Latest entry: FY2022.
2entries
2years
0from disclosures
How it moved
Same theme, other companies
Risk of Changes in Actuarial Assumptions for Retirement Benefit ObligationsA theme 215 companies write about · 215 as a headwind · 0 as a tailwind
108 other companies' latest entry also says "Restated".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 213 threads.Full recordFilings, disclosures and news, newest first
- FY2022RestatedAnnual report
「Actuarial assumptions include various calculation bases, such as the discount rate and expected salary increase rate.」
The accounting risk that retirement benefit obligations and expenses may fluctuate due to changes in assumptions such as the discount rate and expected salary increase rate continues. - FY2021First statedAnnual report
「Actuarial assumptions include various calculation bases, such as the discount rate and expected salary increase rate. If these estimates and assumptions need to be revised due to changes in uncertain future economic conditions or other factors, they may have a material impact on the amounts of retirement benefit liabilities and retirement benefit expenses recognised in the financial statements for the following fiscal year and thereafter.」
The Company newly disclosed an accounting estimate risk whereby retirement benefit obligations and expenses may fluctuate as a result of revisions to assumptions such as the discount rate and expected salary increase rate.