Risk of Changes in Assumptions for Retirement Benefit Obligations and Pension Plan Assets
First written in FY2017. 7 of 8 entries say "Restated". Latest entry: FY2025.
83 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「If actual results differ from the assumptions, or if the assumptions are changed, the effects are recognized as actuarial differences and amortized over the following 10 years, affecting expenses recognized in future periods.」
The company continues to disclose the risk that changes in defined benefit assumptions could affect expenses and other items over the 10 years following recognition. - FY2023RestatedAnnual report
「If actual results differ from the assumptions, or if the assumptions are changed, the effects are recognized as actuarial differences and amortized over the following 10 years, affecting expenses recognized in future periods.」
The company continues to disclose the risk that changes in defined benefit assumptions could affect expenses and other items over the 10 years following recognition. - FY2022RestatedAnnual report
「If actual results differ from the assumptions, or if the assumptions are changed, the effects are recognized as actuarial differences and affect the amortization expense recognized over the following 10 years, as well as the assets recorded as defined benefit assets and the liabilities recorded as defined benefit liabilities.」
The company continues to disclose the risk that changes in defined benefit assumptions could affect expenses, assets and liabilities over the 10 years following recognition. - FY2021RestatedAnnual report
「If actual results differ from the assumptions, or if the assumptions are changed, the effects are recognized as actuarial differences and affect the amortization expense recognized over the following 10 years, as well as the assets recorded as defined benefit assets and the liabilities recorded as defined benefit liabilities.」
The company continues to disclose the risk that changes in defined benefit assumptions could affect expenses, assets and liabilities over the 10 years following recognition. - FY2020RestatedAnnual report
「If actual results differ from the assumptions, or if the assumptions are changed, the effects are recognized as actuarial differences and amortized over the following 10 years, affecting expenses recognized in future periods.」
The company continues to disclose the risk that changes in defined benefit assumptions could affect expenses and other items over the 10 years following recognition. - FY2019RestatedAnnual report
「If actual results differ from the assumptions, or if the assumptions are changed, the effects are recognized as actuarial differences and affect the amortization expense recognized over the future 10 years and the liabilities recorded as defined benefit liabilities. A decline in the discount rate or deterioration in investment returns may affect the performance of the group.」
The company continues to disclose the risk from changes in assumptions for defined benefits, including the discount rate, compensation levels, retirement rates, mortality rates and the long-term expected rate of return on pension assets. - FY2018RestatedAnnual report
「If actual results differ from the assumptions, or if the assumptions are changed, the effects are recognized as actuarial differences and affect the amortization expense recognized over the future 10 years and the liabilities recorded as defined benefit liabilities. A decline in the discount rate or deterioration in investment returns may affect the performance of the group.」
The company continues to disclose the risk that changes in assumptions such as the discount rate, compensation levels, retirement rates, mortality rates and the long-term expected rate of return on pension assets could affect future expenses, liabilities and performance. - FY2017First statedAnnual report
「If actual results differ from the assumptions, or if the assumptions are changed, the effects are recognized as actuarial differences and affect the amortization expense recognized over the future 10 years and the liabilities recorded as defined benefit liabilities. A decline in the discount rate or deterioration in investment returns may affect the performance of the group.」
The company newly disclosed as a separate risk item the risk that changes in assumptions such as the discount rate, compensation levels, retirement rates, mortality rates and the long-term expected rate of return on pension assets could affect expenses and liabilities over the following 10 years and the company’s performance.