NH Foods (2282) · RiskDropped
Risk of Underfunding and Withdrawal Liabilities Under a Multi-Employer Pension Plan
First written in FY2017. 1 of 2 entries say "Dropped", first in FY2018. Latest entry: FY2018.
2entries
2years
0from disclosures
How it moved
Same theme, other companies
Additional Burden from Underfunding and Withdrawal from Multi-Employer Pension PlansA theme 5 companies write about · 5 as a headwind · 0 as a tailwind
0 other companies' latest entry also says "Dropped".
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Full recordFilings, disclosures and news, newest first
- FY2018DroppedAnnual report
「The principal risks that could affect the Group’s operating results, financial position and other matters are as follows, although this list is not exhaustive.」
The risk of funding shortfalls and withdrawal liabilities under multiple-employer plans, which was disclosed as a standalone item in the previous filing, is not disclosed as a standalone item under business and other risks in this filing. - FY2017First statedAnnual report
「If another employer stops making contributions to a multiple-employer plan, the remaining employers may be required to bear the resulting funding shortfall. If the Group withdraws from a multiple-employer plan, it may be required to pay the funding shortfall as a withdrawal liability.」
The Group newly disclosed the possibility of liabilities for funding shortfalls and withdrawal liabilities under multiple-employer pension plans if other employers stop contributing or withdraw from the plans.