Changes in assumptions underlying defined benefit obligations
First written in FY2016. 3 of 4 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2020: 7 of 49 companies on the "Worse" side.
30 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「If actual results differ from the assumptions, the impact will accumulate and be recognised systematically over future periods, which may affect the group's operating results and financial position.」
The group is reaffirming the risk of changes in actuarial assumptions, including the discount rate, and in the expected rate of return on pension assets. - FY2020RestatedAnnual report
「If actual results differ from the assumptions, the impact will accumulate and be recognised systematically over future periods, which may affect operating results and financial position.」
The group reiterates the risk of changes in assumptions, including the discount rate, and in the expected rate of return on pension assets relating to retirement benefit obligations. - FY2019RestatedAnnual report
「If actual results differ from the assumptions, the impact will accumulate and be recognised systematically over future periods, which may affect operating results and financial position.」
The group reiterates the risk of changes in assumptions, including the discount rate, relating to retirement benefit obligations. - FY2016First statedAnnual report
「If actual results differ from the assumptions, the impact will accumulate and be recognised systematically over future periods, which may affect operating results and financial position.」
The discount rate was 0.5% and the expected long-term rate of return on plan assets was 3.0%. The cumulative adjustment related to retirement benefits decreased from ¥952 million to ¥307 million during the fiscal year.