Shortening the period for recognizing actuarial gains and losses in profit or loss
First written in FY2026-H1. 1 of 3 entries say "Cited as achieved", first in 2026-05-15. Latest entry: FY2026.
The whole theme swung hardest in 2026: 1 of 8 companies on the "Worse" side.
1 other company's latest entry also says "Achieved".
- FY2026AchievedAnnual report
「Actuarial differences in accounting for retirement benefits had previously been recognised in profit or loss over a specified period of 14 years within the employees' average remaining service period. Because the average remaining service period fell below 14 years, the recognition period was changed to 13 years from the beginning of the consolidated accounting year. As a result, compared with using the previous recognition period, ordinary income and net income before income taxes for the consolidated accounting year increased by ¥351 million each.」
The period for recognising actuarial differences was changed from 14 years to 13 years, and the impact on full-year profit of ¥351 million was disclosed. - 2026-05-15Cited as achievedEarnings
「As a result, ordinary profit and profit before income taxes for the consolidated fiscal year increased by ¥351 million each compared with the amounts that would have resulted under the previous period for amortizing actuarial differences.」
The full-year earnings impact of changing the amortization period for actuarial differences from 14 years to 13 years is described as an actual result. - FY2026-H1First statedAnnual report
「Actuarial differences in accounting for retirement benefits had previously been recognised in profit or loss over a specified period of 14 years within the employees' average remaining service period. Because the average remaining service period fell below 14 years, the recognition period was changed to 13 years from the beginning of the interim consolidated accounting period.」
The period for recognising actuarial differences in profit or loss was changed from 14 years to 13 years. As a result, interim ordinary income and interim net income before income taxes increased by ¥175 million each.