Risk from Changes in Assumptions Underlying Retirement Benefit Obligations
First written in FY2017. 3 of 4 entries say "Restated". Latest entry: FY2021.
87 other companies' latest entry also says "Restated".
- FY2021RestatedAnnual report
「The Group's employee retirement benefit costs and obligations are calculated based on assumptions such as the discount rate and expected rate of return on pension assets, but」
It reiterates the risk that changes in assumptions underlying retirement benefit obligations may affect operating results and other financial matters. - FY2020RestatedAnnual report
「The Group's employee retirement benefit costs and obligations are calculated based on assumptions such as the discount rate and expected rate of return on pension assets. However, these figures are based on forecasts of the future, and changes in the discount rate or the performance of pension assets may affect the Group's operating results and other financial matters.」
It reiterates the risk that changes in assumptions underlying retirement benefit obligations may affect operating results. - FY2018RestatedAnnual report
「The Group's employee retirement benefit costs and obligations are calculated based on assumptions such as the discount rate and expected rate of return on pension assets. However, these figures are based on forecasts of the future, and declines in the discount rate for retirement benefit obligations or fluctuations in the performance of pension assets could affect the Group's operating results and financial condition.」
It reiterates that changes in the discount rate and the performance of pension assets may affect retirement benefit obligations and operating results. - FY2017First statedAnnual report
「The Group's employee retirement benefit costs and obligations are calculated based on assumptions such as the discount rate and expected rate of return on pension assets. However, these figures are based on forecasts of the future, and declines in the discount rate for retirement benefit obligations or fluctuations in the performance of pension assets could affect the Group's operating results and financial condition.」
It states that changes in assumptions such as the discount rate and expected rate of return on pension assets may affect retirement benefit obligations and operating results.