Risk of Changes in Assumptions Affecting Retirement Benefit Obligations and Expenses
First written in FY2016. 9 of 11 entries say "Restated". Latest entry: FY2026-H1.
Kitakei moved to the "Worse" side of this theme in 2026, 6 years after the typical company in this theme (2020).
1 other company's latest entry also says "Reframed".
- FY2026-H1ReframedAnnual report
「Until now, actuarial differences related to retirement benefits have been amortized over 10 years, a specified period within the employees' average remaining service period. As the average remaining service period fell below 10 years, the amortization period has been changed to 9 years from the current interim accounting period. The impact of this change in the amortization period on the current interim accounting period is immaterial.」
The amortization period for actuarial differences related to retirement benefits was changed from 10 years to 9 years to align it with the average remaining service period. The impact on the interim accounting period is stated to be immaterial. - FY2022-Q3RestatedAnnual report
「During the cumulative third quarter period, there were no occurrences of the major risks that management recognizes could have a material impact on the financial position, operating results or cash flows of the company, nor any material changes to the "Business and Other Risks" described in the annual securities report for the previous fiscal year, among the matters concerning the business and financial condition described in this quarterly report.」
The company continues to treat the risk of changes in the assumptions underlying retirement benefit obligations and costs as involving no material changes. - FY2022-Q2RestatedAnnual report
「During the cumulative second quarter period, there were no material changes in the occurrence of major risks that management recognizes could materially affect the company's financial position, operating results or cash flows, among the matters concerning the business and financial condition described in this quarterly securities report, or in the business and other risks described in the securities report for the previous fiscal year.」
The company continues to treat the risk of changes in the assumptions underlying retirement benefit obligations and costs as involving no material changes. - FY2019-Q2RestatedAnnual report
「No new business or other risks arose during the six-month cumulative period under review. There were also no material changes to the business and other risks described in the annual securities report for the previous consolidated fiscal year.」
The company continues to treat the risk of changes in the assumptions underlying retirement benefit obligations and costs as involving no new developments or material changes. - FY2018RestatedAnnual report
「Retirement benefit expenses and obligations may affect performance and financial position as a result of changes in the discount rate and declines in investment returns, which are underlying assumptions.」
The company continues to disclose the risk that changes in assumptions such as the discount rate and investment returns may affect retirement benefit costs and obligations. - FY2018-Q3RestatedAnnual report
「No new business or other risks arose during the cumulative third quarter, and there were no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
The company continues to treat the risk of changes in the assumptions underlying retirement benefit obligations and costs as involving no new developments or material changes. - FY2018-Q2RestatedAnnual report
「No new business or other risks arose during the six-month cumulative period under review. There were also no material changes to the business and other risks described in the annual securities report for the previous consolidated fiscal year.」
The company continues to treat the risk of changes in the assumptions underlying retirement benefit obligations and costs as involving no new developments or material changes. - FY2017RestatedAnnual report
「Retirement benefit expenses and obligations may affect performance and financial position as a result of changes in the discount rate and declines in investment returns, which are underlying assumptions.」
The company continues to disclose the risk that changes in retirement benefit assumptions may affect operating results and financial position. - FY2017-Q3RestatedAnnual report
「No new business or other risks arose during the cumulative third quarter, and there were no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
The company states that there have been no new developments or material changes regarding the risk of changes in the assumptions underlying retirement benefit obligations and costs. - FY2017-Q2RestatedAnnual report
「No new business or other risks arose during the six-month cumulative period under review. There were also no material changes to the business and other risks described in the annual securities report for the previous consolidated fiscal year.」
The company states that there have been no new developments or material changes regarding the risk of changes in the assumptions underlying retirement benefit obligations and costs. - FY2016First statedAnnual report
「Retirement benefit expenses and obligations may affect performance and financial position as a result of changes in the discount rate and declines in investment returns, which are underlying assumptions.」
States that changes in assumptions such as the discount rate and pension-asset investment returns may affect retirement benefit expenses and obligations, performance and financial position.