Changes in Retirement Benefit Obligations and Related Items
First written in FY2017. 13 of 14 entries say "Restated". Latest entry: FY2023-Q3.
The whole theme swung hardest in 2020: 7 of 49 companies on the "Worse" side.
30 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
退職給付債務等の変動を含む主要な事業等のリスクについて、重要な変更がないとしている。 - FY2023-Q1RestatedAnnual report
「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」
退職給付債務等の変動を含む主要な事業等のリスクについて、重要な変更がないとしている。 - FY2022-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
退職給付債務等の変動を含む主要な事業等のリスクについて、重要な変更がないとしている。 - FY2021-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
退職給付債務等の変動を含む主要な事業等のリスクについて、重要な変更がないとしている。 - FY2021-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
退職給付債務等の変動を含む主要な事業等のリスクについて、重要な変更がないとしている。 - FY2020-Q3RestatedAnnual report
「No new business or other risks arose during the cumulative third quarter of the fiscal year under review. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
退職給付債務等の変動を含む既存の事業等のリスクについて、重要な変更がないとしている。 - FY2020-Q2RestatedAnnual report
「No new business or other risks arose during the cumulative second quarter of the current consolidated fiscal year. There were also no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
退職給付債務等の変動について、既存の事業等のリスクに重要な変更がないとしている。 - FY2020-Q1RestatedAnnual report
「During the current first-quarter consolidated cumulative period, no new business or other risks arose. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
退職給付債務等の変動について、既存の事業等のリスクに重要な変更がないとしている。 - FY2019-Q3RestatedAnnual report
「No new business or other risks arose during the cumulative third quarter of the fiscal year under review. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
退職給付債務等の変動について、既存の事業等のリスクに重要な変更がないとしている。 - FY2019-Q2RestatedAnnual report
「No new business or other risks arose during the cumulative second quarter of the current consolidated fiscal year. There were also no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
退職給付債務等の変動について、既存の事業等のリスクに重要な変更がないとしている。 - FY2018RestatedAnnual report
「年金資産の運用成績や将来の退職給付債務算出に用いる年金数理上の前提条件に変更があるなどして退職給付債務等に変動があった場合には、業績等に影響を及ぼす可能性がある。」
年金資産の運用成績や数理上の前提条件による退職給付債務等の変動リスクを継続している。 - FY2018-Q3RestatedAnnual report
「During the third quarter of the current consolidated cumulative period, no new Business and Other Risks arose. There were also no material changes to the Business and Other Risks described in the Annual Securities Report for the previous fiscal year.」
退職給付債務等の変動について、前事業年度記載の事業等のリスクに重要な変更がないとしている。 - FY2018-Q2RestatedAnnual report
「During the second quarter of the current consolidated cumulative period, no new Business and Other Risks arose. There were also no material changes to the Business and Other Risks described in the Annual Securities Report for the previous fiscal year.」
退職給付債務等の変動について、前事業年度記載の事業等のリスクに重要な変更がないとしている。 - FY2017First statedAnnual report
「年金資産の運用成績や将来の退職給付債務算出に用いる年金数理上の前提条件に変更があるなどして退職給付債務等に変動があった場合には、業績等に影響を及ぼす可能性がある。」
年金資産の運用成績や年金数理上の前提条件の変更による退職給付債務等の変動をリスクとしている。