Risk of changes in retirement-benefit assumptions
First written in FY2017-Q3. 4 of 5 entries say "Restated". Latest entry: FY2019-Q2.
100 other companies' latest entry also says "Restated".
- FY2019-Q2RestatedAnnual report
「Retirement benefit expenses and obligations for employees, excluding executive officers, are calculated based on actuarial assumptions. These assumptions include the discount rate, retirement rate, salary increase rate, mortality rates calculated using the latest statistical data, and the expected rate of return on pension assets.」
The disclosure continues to describe the actuarial assumptions used to calculate retirement benefits and the possibility that expenses and obligations may change because actual results differ from or the assumptions are revised. - FY2019-Q1RestatedAnnual report
「Retirement benefit expenses and obligations for employees, excluding executive officers, are calculated based on actuarial assumptions. These assumptions include the discount rate, retirement rate, salary increase rate, mortality rates calculated using the latest statistical data, and the expected rate of return on pension assets.」
The disclosure continues to describe the actuarial assumptions used to calculate retirement benefits and the possibility that expenses and obligations may change because actual results differ from the assumptions. - FY2018-Q3RestatedAnnual report
「Retirement benefit expenses and obligations for employees, excluding executive officers, are calculated based on actuarial assumptions. These assumptions include the discount rate, retirement rate, salary increase rate, mortality rates calculated using the latest statistical data, and the expected rate of return on pension assets.」
The disclosure continues to describe the possibility that retirement benefit expenses and obligations may change because actual results differ from the assumptions used to calculate retirement benefits or the assumptions are revised. - FY2018-Q2RestatedAnnual report
「Retirement benefit expenses and obligations for employees, excluding executive officers, are calculated based on actuarial assumptions. These assumptions include the discount rate, retirement rate, salary increase rate, mortality rates calculated using the latest statistical data, and the expected rate of return on pension assets.」
The disclosure continues to describe the assumptions used to calculate retirement benefits and the possibility that expenses and obligations may change because actual results differ from the assumptions or the assumptions are revised. - FY2017-Q3First statedAnnual report
「Retirement benefit expenses and obligations for employees, excluding executive officers, are calculated based on actuarial assumptions. These assumptions include the discount rate, retirement rate, salary increase rate, mortality rates calculated using the latest statistical data, and the expected rate of return on pension assets. If actual results differ from the assumptions, or if the assumptions change, future retirement benefit expenses and obligations may change.」
The disclosure describes the risk that differences between assumptions, including the discount rate, retirement rate, salary increase rate, mortality rate and expected rate of return on pension assets, and actual results may change future retirement benefit expenses and obligations.