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Kaga Electronics (8154) · RiskFirst stated

Retirement Benefit Obligation and Pension Assumption Risks

First written in FY2017. . Latest entry: FY2017.

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Risk of Changes in Actuarial Assumptions for Retirement Benefit ObligationsA theme 172 companies write about · 172 as a headwind · 0 as a tailwind

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  1. FY2017First statedAnnual report

    「If actual results differ from the assumptions, or if the assumptions change, this would generally affect expenses recognised and liabilities recorded over future periods, and may affect the Group's operating results and financial position.」

    The company identifies changes in actuarial assumptions, including the discount rate and expected rate of return on pension assets, as risks relating to retirement benefit expenses and obligations.
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Retirement Benefit Obligation and Pension Assumption Risks | KAGA ELECTRONICS CO.,LTD. (8154) | Komori