Changes in Estimates of Defined Benefit Obligations
First written in FY2017. 1 of 2 entries say "Restated". Latest entry: FY2019.
83 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「If actual results differ from the assumptions, if the assumptions are changed, or if there are changes in laws or in the retirement benefit plan adopted, the cumulative actuarial differences from prior years may affect the future balance of liabilities related to retirement benefits, the cumulative adjustment related to retirement benefits, and retirement benefit expenses.」
The company continues to disclose that retirement benefit obligations and expenses may be affected by assumptions such as the discount rate and by changes to the plan. - FY2017First statedAnnual report
「If actual results differ from the assumptions, if the assumptions are changed, or if there are changes in laws or in the retirement benefit plan adopted, the cumulative actuarial differences from prior years may affect the future balance of liabilities related to retirement benefits, the cumulative adjustment related to retirement benefits, and retirement benefit expenses.」
The company indicates that retirement benefit obligations and expenses may fluctuate as a result of assumptions such as the discount rate and expected return on pension assets, as well as changes to the plan.