Change in the Amortization Period for Actuarial Differences Relating to Retirement Benefits
First written in FY2022. . Latest entry: FY2024.
The whole theme swung hardest in 2026: 1 of 8 companies on the "Worse" side.
5 other companies' latest entry also says "Other".
- FY2024Change in the Scope of the Amortization-Period DisclosureAnnual report
「For actuarial differences, the amount allocated on a straight-line basis over a specified number of years (8 to 9 years) within the employees’ average remaining service period at the time the differences arise in each consolidated fiscal year is expensed beginning in the consolidated fiscal year following the year in which the differences arise.」
The company states that actuarial differences on a consolidated basis are amortised over 8 to 9 years. This has changed from the previous single figure of 9 years to a description covering the group including consolidated subsidiaries. - FY2022First statedAnnual report
「Actuarial differences related to retirement benefit accounting had previously been amortized over 13 years, a specified period within the average remaining service period of employees. Because the average remaining service period fell below 13 years, the amortization period was changed to 9 years from the current fiscal year.ərl」
The amortization period for actuarial differences was changed from 13 years to 9 years. The Company stated that the impact of the change on profit or loss for the fiscal year was immaterial.