Retirement Benefit Risk Arising from Fluctuations in Pension Assets and Actuarial Assumptions
First written in FY2017. 13 of 14 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2025: 2 of 16 companies on the "Worse" side.
19 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「During the interim consolidated accounting period, there were no new major risks or significant changes to the business risks described in the annual securities report that management recognized as potentially having a material effect on the financial position, operating results, or cash flows of the consolidated companies, among the matters concerning business conditions and financial matters described in this Semiannual Report.」
It is stated that there have been no material changes to the retirement benefit risk from fluctuations in pension assets and actuarial assumptions. - 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.」
It is stated that there have been no material changes to the retirement benefit risk from fluctuations in pension assets and actuarial assumptions. - FY2022-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.」
It states that there have been no material changes to the retirement benefit risk from fluctuations in pension assets and actuarial assumptions. - FY2022-Q2RestatedAnnual report
「There are no material changes concerning the occurrence of key risks or the "Business and Other Risks" described in the securities report for the previous fiscal year.」
It states that there have been no material changes to the retirement benefit risk from fluctuations in pension assets and actuarial assumptions. - FY2022-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.」
It states that there have been no material changes to the retirement benefit risk from fluctuations in pension assets and actuarial assumptions. - 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.」
It is stated that there have been no material changes to the retirement benefit risk from fluctuations in pension assets and actuarial assumptions. - FY2020-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 could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
It states that there have been no material changes to the retirement benefit risk from fluctuations in pension assets and actuarial assumptions. - FY2020-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 could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
It states that there have been no material changes to the retirement benefit risk from fluctuations in pension assets and actuarial assumptions. - FY2020-Q1RestatedAnnual report
「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
It is stated that there have been no material changes to the retirement benefit risk from fluctuations in pension assets and actuarial assumptions. - FY2019-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 could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
It states that there have been no material changes to the retirement benefit risk from fluctuations in pension assets and actuarial assumptions. - FY2019-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 could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
It states that there have been no material changes to the retirement benefit risk from fluctuations in pension assets and actuarial assumptions. - FY2019-Q1RestatedAnnual report
「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
It states that there have been no material changes to the retirement benefit risk from fluctuations in pension assets and actuarial assumptions. - FY2018-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 could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
It states that there have been no material changes to the retirement benefit risk from fluctuations in pension assets and actuarial assumptions described in the previous fiscal year. - FY2017First statedAnnual report
「If the fair value of pension assets declines, investment returns deteriorate, or changes occur in assumptions established for actuarial calculations, such as the discount rate, business results may be affected.」
Fluctuations in the fair value of pension assets, investment returns, discount rates and other factors are identified as risks that may affect business results.