Risk of fluctuations in pension assets, investment returns and actuarial assumptions
First written in FY2016. 10 of 20 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2020: 7 of 49 companies on the "Worse" side.
20 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「Opening balance of pension assets ¥22,196 million Closing balance of pension assets ¥25,469 million Net amount of liabilities and assets recognized in the consolidated balance sheet △¥9,660 million」
Pension assets increased from ¥22,196 million to ¥25,469 million, and assets relating to retirement benefits also reached ¥11,404 million. The funding position for pensions and retirement benefits improved from the previous fiscal year. - FY2025MitigatedAnnual report
「Opening balance of pension assets ¥22,448 million Closing balance of pension assets ¥22,196 million Net amount of liabilities and assets recognized in the consolidated balance sheet △¥5,956 million」
Pension assets decreased slightly from ¥22,448 million to ¥22,196 million, while the net amount of liabilities and assets relating to retirement benefits changed from △¥5,424 million in the previous fiscal year to △¥5,956 million, indicating an improved funding position. - FY2024MitigatedAnnual report
「Opening balance of pension assets ¥19,423 million Closing balance of pension assets ¥22,448 million Net amount of liabilities and assets recognized in the consolidated balance sheet △¥5,424 million」
Pension assets increased to ¥22,448 million at the end of the fiscal year, and assets relating to retirement benefits also reached ¥6,551 million. The funding position for retirement benefits improved from the previous fiscal year. - FY2024-Q3MitigatedAnnual report
「Assets relating to retirement benefits 3,373 3,423 Liabilities relating to retirement benefits 1,093 1,052」
Assets relating to retirement benefits increased from ¥3,373 million to ¥3,423 million, while liabilities relating to retirement benefits decreased from ¥1,093 million to ¥1,052 million. - FY2023Pension assets decreased; funding position maintainedAnnual report
「Opening balance of pension assets 19,812 Closing balance of pension assets 19,423」
Pension assets decreased from ¥19,812 million to ¥19,423 million, while the net amount of liabilities and assets recognized in the consolidated balance sheet changed from △¥2,292 million to △¥2,280 million. - FY2023-Q3MitigatedAnnual report
「Assets relating to retirement benefits 3,337 3,440 Liabilities relating to retirement benefits 1,045 1,035」
Assets relating to retirement benefits increased from ¥3,337 million at the end of the previous consolidated fiscal year to ¥3,440 million, while liabilities relating to retirement benefits decreased from ¥1,045 million to ¥1,035 million. - FY2022Pension assets decreased; funding position improvedAnnual report
「Opening balance of pension assets ¥19,942 million Closing balance of pension assets ¥19,812 million Net amount of liabilities and assets recognized in the consolidated balance sheet △¥2,292 million」
Pension assets decreased from ¥19,942 million to ¥19,812 million, while the net amount of liabilities and assets relating to retirement benefits changed from △¥2,488 million in the previous fiscal year to △¥2,292 million. - FY2021MitigatedAnnual report
「Opening balance of pension assets ¥18,053 million Amount of actuarial differences arising 1,374 Closing balance of pension assets ¥19,942 million」
Pension assets increased from ¥18,053 million at the beginning of the fiscal year to ¥19,942 million at the end, recovering from the deterioration in investment-related performance during the previous fiscal year. - FY2021-Q3RestatedAnnual report
「During the cumulative third quarter of the current consolidated fiscal year, there were no material changes in the occurrence of major risks that management recognizes could materially affect the financial position, operating performance or cash flows of the consolidated companies, among the matters concerning the business and accounting conditions described in the quarterly report, or in the business and other risks described in the annual securities report for the previous fiscal year.」
It states that there have been no occurrences or significant changes relating to the risk of fluctuations in pension assets, investment returns and actuarial assumptions. - FY2020MaterialisedAnnual report
「Opening balance of pension assets 19,285 18,053 Amount of actuarial differences arising △207 △1,680」
Pension assets decreased from ¥19,285 million to ¥18,053 million, and actuarial differences of ¥1,680 million arose during the current fiscal year. Pension asset and investment-related risks were reflected in the results. - FY2020-Q3RestatedAnnual report
「There were no newly emerging business or other risks during the cumulative third quarter under review. In addition, there were no material changes to the business and other risks described in the securities report for the previous fiscal year.」
It states that there have been no new occurrences or significant changes relating to the risk of fluctuations in pension assets, investment returns and actuarial assumptions. - FY2020-Q1RestatedAnnual report
「There were no newly emerging business or other risks during the cumulative first quarter under review. In addition, there were no material changes to the business and other risks described in the securities report for the previous fiscal year.」
It states that there have been no new occurrences or significant changes relating to the risk of fluctuations in pension assets, investment returns and actuarial assumptions. - FY2019-Q3RestatedAnnual report
「There were no newly emerging business or other risks during the cumulative third quarter under review. In addition, there were no material changes to the business and other risks described in the securities report for the previous fiscal year.」
It states that there have been no new occurrences or significant changes relating to the risk of fluctuations in pension assets, investment returns and actuarial assumptions. - FY2019-Q1RestatedAnnual report
「There were no newly emerging business or other risks during the cumulative first quarter under review. In addition, there were no material changes to the business and other risks described in the securities report for the previous fiscal year.」
It states that there have been no new occurrences or significant changes relating to the risk of fluctuations in pension assets, investment returns and actuarial assumptions. - FY2018RestatedAnnual report
「If pension assets or trusts decline, investment returns deteriorate, or assumptions used in actuarial calculations, such as the discount rate, change, retirement benefit expenses and obligations may arise and affect business performance.」
The risk that fluctuations in pension assets, investment returns and discount rates, among other factors, affect retirement benefit expenses and obligations continues. - FY2018-Q3RestatedAnnual report
「There were no newly emerging business or other risks during the cumulative third quarter under review. In addition, there were no material changes to the business and other risks described in the securities report for the previous fiscal year.」
It states that there have been no new occurrences or significant changes relating to the risk of fluctuations in pension assets, investment returns and actuarial assumptions. - FY2018-Q2RestatedAnnual report
「There were no newly emerging business or other risks during the cumulative second quarter under review. In addition, there were no material changes to the business and other risks described in the securities report for the previous fiscal year.」
It states that there have been no new occurrences or significant changes relating to the risk of fluctuations in pension assets, investment returns and actuarial assumptions. - FY2018-Q1RestatedAnnual report
「There were no newly emerging business or other risks during the cumulative first quarter under review. In addition, there were no material changes to the business and other risks described in the securities report for the previous fiscal year.」
It states that there have been no new occurrences or significant changes relating to the risk of fluctuations in pension assets, investment returns and actuarial assumptions. - FY2017-Q3RestatedAnnual report
「There were no newly emerging business or other risks during the cumulative third quarter under review. In addition, there were no material changes to the business and other risks described in the securities report for the previous fiscal year.」
It states that there have been no new occurrences or significant changes relating to the risk of fluctuations in pension assets, investment returns and actuarial assumptions. - FY2016First statedAnnual report
「If pension assets or trusts decline, investment returns deteriorate, or assumptions used in actuarial calculations, such as the discount rate, change, retirement benefit expenses and obligations may arise and affect business performance.」
It states that fluctuations in pension assets, investment returns and discount rates, among other factors, affect retirement benefit expenses and obligations.