Komori
Dai-Dan (1980) · RiskMitigated

Fluctuations in Pension Assets, Investment Returns and Actuarial Assumptions

First written in FY2016. 18 of 23 entries say "Restated". Latest entry: FY2026.

23entries
11years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2016 – FY2020-Q3RestatedFY2021-Q1 – FY2024-Q12016: 220162017: 420172018: 320182019: 420192020: 420202021: 120212022: 120222023: 120232024: 120242025: 120252026: 12026
Same theme, other companies

The whole theme swung hardest in 2025: 6 of 41 companies on the "Worse" side.

23 other companies' latest entry also says "Mitigated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 96 companies compared. The sentences above are computed from all 96.
Full recordFilings, disclosures and news, newest first
  1. FY2026MitigatedAnnual report

    「Beginning balance of pension assets ¥25,969 million Ending balance of pension assets ¥30,258 million」

    Pension assets increased from ¥25,969 million to ¥30,258 million, while assets related to retirement benefits also increased from ¥16,996 million to ¥22,347 million.
  2. FY2025WorsenedAnnual report

    「Beginning balance of pension assets 26,568 Ending balance of pension assets 25,969」

    Pension assets decreased from ¥26,568 million at the end of the previous fiscal year to ¥25,969 million. Meanwhile, assets related to retirement benefits increased from ¥15,997 million to ¥16,996 million.
  3. FY2024MitigatedAnnual report

    「Beginning balance of pension assets 21,507 Ending balance of pension assets 26,568」

    Pension assets increased from ¥21,507 million to ¥26,568 million, while assets related to retirement benefits also reached ¥15,997 million.
  4. 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.」

    It states that there have been no new occurrences or significant changes relating to the risk of changes in pension assets, investment returns and actuarial assumptions.
  5. FY2022-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.」

    It states that there have been no new occurrences or significant changes relating to the risk of changes in pension assets, investment returns and actuarial assumptions.
  6. FY2022-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.」

    It states that there have been no new occurrences or significant changes relating to the risk of changes in pension assets, investment returns and actuarial assumptions.
  7. FY2021-Q2RestatedAnnual report

    「During the second quarter of the current consolidated fiscal year-to-date period, there were no newly arising business or other risks. In addition, there were no 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 new occurrences or significant changes relating to the risk of changes in pension assets, investment returns and actuarial assumptions.
  8. FY2021-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.」

    It states that there have been no new occurrences or significant changes relating to the risk of changes in pension assets, investment returns and actuarial assumptions.
  9. FY2020WorsenedAnnual report

    「Reconciliation of beginning and ending balances of pension assets Beginning balance of pension assets 20,211 Ending balance of pension assets 19,133」

    Pension assets decreased from ¥20,211 million to ¥19,133 million, and actuarial differences also arose.
  10. FY2020-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.」

    It states that there have been no new occurrences or significant changes relating to the risk of changes in pension assets, investment returns and actuarial assumptions.
  11. FY2020-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.」

    It states that there have been no new occurrences or significant changes relating to the risk of changes in pension assets, investment returns and actuarial assumptions.
  12. FY2020-Q1RestatedAnnual report

    「There were no newly identified business or other risks during the first quarter of the fiscal year. 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 changes in pension assets, investment returns and actuarial assumptions.
  13. FY2019RestatedAnnual report

    「If pension assets or trusts decline, investment returns deteriorate, or changes occur in assumptions established for actuarial calculations, such as the discount rate, retirement benefit expenses and retirement benefit obligations may arise and affect results.」

    The risk to retirement benefits from changes in pension assets, investment returns and discount rates, among other factors, continues to be disclosed.
  14. FY2019-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.」

    It states that there have been no new occurrences or significant changes relating to the risk of changes in pension assets, investment returns and actuarial assumptions.
  15. FY2019-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.」

    It states that there have been no new occurrences or significant changes relating to the risk of changes in pension assets, investment returns and actuarial assumptions.
  16. FY2019-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.」

    It states that there have been no new occurrences or significant changes relating to the risk of changes in pension assets, investment returns and actuarial assumptions.
  17. FY2018-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.」

    It states that there have been no new occurrences or significant changes relating to the risk of changes in pension assets, investment returns and actuarial assumptions.
  18. FY2018-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.」

    It states that there have been no new occurrences or significant changes relating to the risk of changes in pension assets, investment returns and actuarial assumptions.
  19. FY2018-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.」

    It states that there have been no new occurrences or significant changes relating to the risk of changes in pension assets, investment returns and actuarial assumptions.
  20. FY2017RestatedAnnual report

    「If pension assets or trusts decline, investment returns deteriorate, or changes occur in assumptions established for actuarial calculations, such as the discount rate, retirement benefit expenses and retirement benefit obligations may arise and affect results.」

    The risk to retirement benefits from changes in pension assets, investment returns and discount rates, among other factors, continues to be disclosed.
  21. FY2017-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.」

    It states that there have been no new occurrences or significant changes relating to the risk of changes in pension assets, investment returns and actuarial assumptions.
  22. FY2017-Q2RestatedAnnual report

    「During the second quarter of the current consolidated fiscal year-to-date period, there were no newly arising business or other risks. In addition, there were no 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 new occurrences or significant changes relating to the risk of changes in pension assets, investment returns and actuarial assumptions.
  23. FY2016First statedAnnual report

    「If pension assets or trusts decline, investment returns deteriorate, or changes occur in assumptions established for actuarial calculations, such as the discount rate, retirement benefit expenses and retirement benefit obligations may arise and affect results.」

    This indicates that changes in pension assets, investment returns and discount rates may affect retirement benefit expenses and obligations.
Moved together

"Occurrence of Unprofitable Construction Projects" moved the same way as this thread, in the same document, in 3 of its 23 moves.

332222★123456
  1. ★This thread
  2. 1Occurrence of Unprofitable Construction Projects3×
  3. 2Country Risk and Exchange-Rate Fluctuations3×
  4. 3Decline in the Fair Value of Real Estate and Securities2×
  5. 4Creating New Business Areas by Leveraging Technologies for Light, Air and Water2×
  6. 5Strengthening the Compliance Framework and Preventing Recurrence2×
  7. 6Shareholdings in Companies with Business Relationships2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
Dai-Dan's next results are scheduled for 2026-11-11. Read the earnings preview
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