Risk of Fluctuations in Retirement Benefit Obligations and Pension Assumptions
First written in FY2016. 2 of 3 entries say "Restated". Latest entry: FY2018.
86 other companies' latest entry also says "Restated".
- FY2018RestatedAnnual report
「Our group's employee retirement benefit costs and obligations are calculated based on actuarial assumptions, including discount rates, and the long-term expected rate of return on pension plan assets.」
The risk that changes in retirement benefit assumptions could affect operating results and financial position was reiterated. - FY2017RestatedAnnual report
「Our group's employee retirement benefit costs and obligations are calculated based on actuarial assumptions, including discount rates, and the long-term expected rate of return on pension plan assets. If actual results differ from these assumptions, or if the assumptions are changed, our group's operating results and financial position could be affected.」
The risk of changes in retirement benefit assumptions, including discount rates and the long-term expected rate of return on pension plan assets, was reiterated. - FY2016First statedAnnual report
「Our group's employee retirement benefit costs and obligations are calculated based on actuarial assumptions, including discount rates, and the long-term expected rate of return on pension plan assets. If actual results differ from these assumptions, or if the assumptions are changed, our group's operating results and financial position could be affected.」
Changes in assumptions such as discount rates and the long-term expected rate of return on pension plan assets are explicitly identified for the first time as retirement benefit risks.