Shimadzu (7701) · RiskRestated
Risk of Changes in Retirement Benefit Costs and Obligations from Actuarial Assumption Changes
First written in FY2021. 1 of 2 entries say "Restated". Latest entry: FY2023.
2entries
3years
0from disclosures
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Same theme, other companies
Risk of Changes in Actuarial Assumptions for Retirement Benefit ObligationsA theme 168 companies write about · 168 as a headwind · 0 as a tailwind
83 other companies' latest entry also says "Restated".
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Showing 14 of the 168 companies compared. The sentences above are computed from all 168.Full recordFilings, disclosures and news, newest first
- FY2023RestatedAnnual report
「Differences between assumptions and actual results, and changes in the assumptions themselves, affect future retirement benefit costs, retirement benefit obligations, and required contributions to the plans, and may have a material impact on profit or loss and the financial position.」
Retirement benefit risks based on the discount rate, salary increase rate, employee turnover rate, mortality rate and expected rate of return on pension assets, among other factors, remain in place. Retirement benefit assets amounted to ¥21.818 billion and liabilities to ¥14.222 billion. - FY2021First statedAnnual report
「Differences between assumptions and actual results, and changes in the assumptions themselves, affect future retirement benefit costs, retirement benefit obligations, and required contributions to the plans, and may have a material impact on profit or loss and the financial position.」
First standalone disclosure of retirement benefit risk arising from assumptions including the discount rate, expected salary increase rate, employee turnover, mortality, and the long-term expected rate of return on plan assets.