Risk from Assumptions for Defined Benefit Obligations and Fluctuations in Pension Plan Assets
First written in FY2016. 2 of 3 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2020: 2 of 14 companies on the "Worse" side.
13 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「If the amount calculated using those assumptions differs from the actual result, if the assumptions change, or if the fair value of pension assets fluctuates, the resulting impact will be recognised over a certain period in the future.」
The risks associated with assumptions for retirement benefit obligations and changes in the fair value of pension assets continue to be disclosed. - FY2017RestatedAnnual report
「If the amount calculated using those assumptions differs from the actual result, if the assumptions change, or if the fair value of pension assets fluctuates, the resulting impact will be recognised over a certain period in the future.」
The risks associated with assumptions for retirement benefit obligations and changes in pension assets continue to be disclosed. - FY2016First statedAnnual report
「If the amount calculated using those assumptions differs from the actual result, if the assumptions change, or if the fair value of pension assets fluctuates, the resulting impact will be recognised over a certain period in the future.」
Retirement benefit liabilities of ¥2.961 billion are disclosed on the consolidated balance sheet.