Risk of Fluctuations in Retirement Benefit Calculation Assumptions
First written in FY2017. 5 of 6 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2020: 7 of 49 companies on the "Worse" side.
30 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「If actual results differ from the assumptions or the assumptions are changed, the effects are accumulated and recognized systematically over future periods, affecting the expenses recognized and liabilities recorded in future periods.」
The risk that changes in assumptions used to calculate retirement benefits affect future expenses and liabilities was reiterated. - FY2024RestatedAnnual report
「If actual results differ from the assumptions or the assumptions are changed, the effects are accumulated and recognized systematically over future periods, affecting the expenses recognized and liabilities recorded in future periods.」
The risk that changes in assumptions used to calculate retirement benefits affect future expenses and liabilities was reiterated. - FY2021RestatedAnnual report
「If actual results differ from the assumptions or the assumptions are changed, the effects are accumulated and recognized systematically over future periods, affecting the expenses recognized and liabilities recorded in future periods.」
The risk that changes in assumptions used to calculate retirement benefits affect future expenses and liabilities was reiterated. - FY2020RestatedAnnual report
「If actual results differ from the assumptions or the assumptions are changed, the effects are accumulated and recognized systematically over future periods, affecting the expenses recognized and liabilities recorded in future periods.」
The risk that changes in assumptions used to calculate retirement benefits affect future expenses and liabilities was reiterated. - FY2018RestatedAnnual report
「If actual results differ from the assumptions or the assumptions are changed, the effects are accumulated and recognized systematically over future periods, affecting the expenses recognized and liabilities recorded in future periods.」
The risk that changes in assumptions used to calculate retirement benefits affect future expenses and liabilities was reiterated. - FY2017First statedAnnual report
「If actual results differ from the assumptions or the assumptions are changed, the effects are accumulated and recognized systematically over future periods, affecting the expenses recognized and liabilities recorded in future periods.」
The risk that changes in assumptions such as the discount rate, retirement rate, mortality rate and long-term expected rate of return on pension assets affect retirement benefit expenses and liabilities was organized and described for the first time.