Risk of Changes in Retirement Benefit Obligations and Pension Assets
First written in FY2018. 2 of 3 entries say "Restated". Latest entry: FY2022.
19 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「Actuarial differences may arise if the fair value of pension assets declines, the investment return falls below the expected return, or there are changes in the actuarial assumptions and other bases used to calculate retirement benefit obligations.」
Continues to describe the risks arising from changes in the fair value or investment return of pension assets and in the assumptions used to calculate retirement benefit obligations. - FY2021RestatedAnnual report
「Actuarial differences may arise if the fair value of pension assets declines, the investment return falls below the expected return, or there are changes in the actuarial assumptions and other bases used to calculate retirement benefit obligations.」
Continues to describe the risks arising from changes in the fair value or investment return of pension assets and in the assumptions used to calculate retirement benefit obligations. - FY2018First statedAnnual report
「Actuarial differences may arise if the fair value of pension assets declines, the investment return falls below the expected return, or there are changes in the actuarial assumptions and other bases used to calculate retirement benefit obligations.」
Describes the impact on profit or loss and financial position of changes in the fair value or investment return of pension assets and in the assumptions used to calculate retirement benefit obligations.