Change in the Amortization Period for Actuarial Differences Related to Retirement Benefits
First written in FY2020-Q1. 2 of 4 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2026: 1 of 8 companies on the "Worse" side.
1 other company's latest entry also says "Advanced".
- FY2020AdvancedAnnual report
「Previously, actuarial differences related to retirement benefits were amortized over a specified number of years (10 years) within the employees’ average remaining service period. Because the average remaining service period fell below this period, we changed the amortization period to 8 years from the current consolidated fiscal year.」
The accounting treatment changing the amortization period for actuarial differences from 10 years to 8 years was applied from the current consolidated fiscal year. - FY2020-Q3RestatedAnnual report
「Previously, actuarial differences related to retirement benefits were amortized over a specified number of years (10 years) within the employees’ average remaining service period. Because the average remaining service period fell below this period, we changed the amortization period to 8 years from the first quarter of the consolidated fiscal year. The impact of this change on profit or loss for the first nine months of the current consolidated cumulative period was immaterial.」
The accounting estimate involving the change in the amortization period for actuarial differences from 10 years to 8 years was restated, and the impact on profit or loss for the first nine months was reported as immaterial. - FY2020-Q2RestatedAnnual report
「Previously, actuarial differences related to retirement benefits were amortized over a specified number of years (10 years) within the employees’ average remaining service period. Because the average remaining service period fell below this period, we changed the amortization period to 8 years from the first quarter of the consolidated fiscal year. The impact of this change on profit or loss for the first six months of the current consolidated cumulative period was immaterial.」
The accounting estimate involving the change in the amortization period for actuarial differences from 10 years to 8 years was restated, and the impact on profit or loss for the first six months was reported as immaterial. - FY2020-Q1First statedAnnual report
「Previously, actuarial differences related to retirement benefits were amortized over a specified number of years (10 years) within the employees’ average remaining service period. Because the average remaining service period fell below this period, we changed the amortization period to 8 years from the first quarter of the current consolidated fiscal year.」
In light of the change in employees’ average remaining service period, we changed the amortization period for actuarial differences from 10 years to 8 years. The impact of the change on profit or loss for the first quarter of the current cumulative period was immaterial.