Risk from Changes in Retirement Benefit Obligations and Pension Assumptions
First written in FY2016. 18 of 25 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
「主要な数理計算上の計算基礎 前連結会計年度 割引率 1.8％～1.9％ 当連結会計年度 割引率 2.7％～2.9％ 長期期待運用収益率 0.9％ 1.1％」
割引率及び長期期待運用収益率が前期から上昇し、年金運用前提は改善方向に動いた。 - FY2025年金運用前提の変動Annual report
「主要な数理計算上の計算基礎 前連結会計年度 割引率 1.1％～1.2％ 当連結会計年度 割引率 1.8％～1.9％ 長期期待運用収益率 1.4％ 0.9％」
割引率は上昇した一方、長期期待運用収益率は1.4％から0.9％へ低下した。 - FY2025-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.」
退職給付債務・年金運用前提の変動リスクについて重要な変更はないとしている。 - FY2024MitigatedAnnual report
「主要な数理計算上の計算基礎 前連結会計年度 割引率 0.8％ 当連結会計年度 割引率 1.1％～1.2％ 長期期待運用収益率 1.0％ 1.4％」
割引率は0.8％から1.1～1.2％、長期期待運用収益率は1.0％から1.4％へ上昇し、前期より年金運用前提が改善方向に動いた。 - FY2024-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・年金運用前提の変動リスクについて重要な変更はないとしている。 - FY2024-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・年金運用前提の変動リスクについて重要な変更はないとしている。 - FY2023退職給付前提の変動Annual report
「主要な数理計算上の計算基礎 前連結会計年度 割引率 0.5％ 長期期待運用収益率 1.2％ 当連結会計年度 割引率 0.8％ 長期期待運用収益率 1.0％」
割引率は0.5％から0.8％へ上昇した一方、長期期待運用収益率は1.2％から1.0％へ低下した。 - 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.」
退職給付債務・年金運用前提の変動リスクについて重要な変更はないとしている。 - FY2021MitigatedAnnual report
「主要な数理計算上の計算基礎 割引率 0.2％ 0.3％ 長期期待運用収益率 0.5％ 1.3％」
長期期待運用収益率が前期の0.5％から1.3％へ上昇し、前期に悪化方向へ動いた年金運用前提が改善した。 - 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・年金運用前提の変動リスクについて重要な変更はないとしている。 - FY2021-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・年金運用前提の変動リスクについて重要な変更はないとしている。 - FY2020WorsenedAnnual report
「長期期待運用収益率 1.1％ 0.5％」
年金資産の長期期待運用収益率が前期の1.1％から0.5％へ低下し、退職給付前提の変動リスクが悪化方向に動いた。 - 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.」
退職給付債務・年金運用前提の変動リスクについて重要な変更はないとしている。 - 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.」
退職給付債務・年金運用前提の変動リスクについて重要な変更はないとしている。 - 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.」
退職給付債務・年金運用前提の変動リスクについて重要な変更はないとしている。 - 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.」
退職給付債務・年金運用前提の変動リスクについて重要な変更はないとしている。 - FY2018RestatedAnnual report
「従って割引率の低下や運用利回りの悪化は、業績と財務状況に影響を及ぼす可能性があります。」
退職給付債務・年金運用前提の変動リスクを従来どおり記載している。 - FY2018-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.」
退職給付債務・年金運用前提の変動リスクについて重要な変更はないとしている。 - 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.」
退職給付債務・年金運用前提の変動リスクについて重要な変更はないとしている。 - FY2018-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.」
退職給付債務・年金運用前提の変動リスクについて重要な変更はないとしている。 - FY2017RestatedAnnual report
「従って割引率の低下や運用利回りの悪化は、業績と財務状況に影響を及ぼす可能性があります。」
退職給付債務・年金運用前提の変動リスクに重要な変更はない。 - FY2017-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.」
退職給付債務・年金運用前提の変動リスクについて重要な変更はないと記載されている。 - FY2017-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.」
退職給付債務・年金運用前提の変動リスクについて重要な変更はないと記載されている。 - FY2017-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.」
退職給付債務・年金運用前提の変動リスクについて重要な変更はないと記載されている。 - FY2016First statedAnnual report
「従って割引率の低下や運用利回りの悪化は、業績と財務状況に影響を及ぼす可能性があります。」
割引率や年金資産の期待運用収益率等の前提条件の変動を、将来費用・債務に影響するリスクとしている。