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Nihon Dengi (1723) · RiskRestated

Risk of Changes in Actuarial Assumptions for Retirement Benefits

First written in FY2017. 8 of 10 entries say "Restated". Latest entry: FY2024-Q2.

10entries
7years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017 – FY2022-Q2RestatedFY2023-Q1 – FY2024-Q22017: 120172018: 020182019: 020192020: 020202021: 320212022: 320222023: 32023
Same theme, other companies
Risk of Changes in Actuarial Assumptions for Retirement Benefit ObligationsA theme 174 companies write about · 174 as a headwind · 0 as a tailwind

89 other companies' latest entry also says "Restated".

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Showing 14 of the 174 companies compared. The sentences above are computed from all 174.
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  1. FY2024-Q2RestatedAnnual report

    「No new business or other risks arose during the six months ended 30 September. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    The company states that there have been no new developments or significant changes in the previously disclosed risk concerning changes in actuarial assumptions for retirement benefits.
  2. FY2024-Q1RestatedAnnual report

    「No new business or other risks arose during the three months ended 30 June. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    The company states that there have been no new developments or significant changes in the previously disclosed risk concerning changes in actuarial assumptions for retirement benefits.
  3. FY2023-Q3RestatedAnnual report

    「No new business or other risks arose during the nine months ended 31 December. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    The company states that there have been no new developments or significant changes in the previously disclosed risk concerning changes in actuarial assumptions for retirement benefits.
  4. FY2023-Q2RestatedAnnual report

    「No new business or other risks arose during the six months ended 30 September. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    The company states that there have been no new developments or significant changes in the previously disclosed risk concerning changes in actuarial assumptions for retirement benefits.
  5. FY2023-Q1RestatedAnnual report

    「No new business or other risks arose during the three months ended 30 June. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    The company states that there have been no new developments or significant changes in the previously disclosed risk concerning changes in actuarial assumptions for retirement benefits.
  6. FY2022ReframedAnnual report

    「Effective 1 April 2022, we revised our defined-benefit pension plan and transitioned entirely to a defined-contribution pension plan, except for employees who retired before the plan revision.」

    While continuing to disclose the risk of changes in actuarial assumptions for retirement benefits, the company specified the plan change under which it would change from a defined benefit pension plan to a defined contribution pension plan from 1 April 2022.
  7. FY2022-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.」

    The company states that there have been no new developments or significant changes in the previously disclosed risk concerning changes in actuarial assumptions for retirement benefits.
  8. FY2022-Q1RestatedAnnual report

    「No new business or other risks arose during the three months ended 30 June. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    The company states that there have been no new developments or significant changes in the previously disclosed risk concerning changes in actuarial assumptions for retirement benefits.
  9. FY2021RestatedAnnual report

    「The group believes that these assumptions were determined reasonably. However, if the assumptions differ from actual results, they may affect future retirement benefit expenses and retirement benefit obligations and may have a significant impact on future consolidated financial statements.」

    The company continues to disclose that differences between actuarial assumptions for retirement benefits and actual results may affect future expenses and obligations.
  10. FY2017First statedAnnual report

    「If the assumptions differ from actual results, they may affect future retirement benefit expenses and retirement benefit obligations and could have a material impact on future financial statements.」

    Discloses the possibility that differences between actuarial assumptions and actual results could affect retirement benefit expenses and obligations.
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Nihon Dengi's next results are scheduled for 2026-11-04. Read the earnings preview
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Risk of Changes in Actuarial Assumptions for Retirement Benefits | NIHON DENGI CO.,LTD. (1723) | Komori