Changes in Assumptions for Pension Assets and Retirement Benefit Obligations
First written in FY2016. 15 of 17 entries say "Restated". Latest entry: FY2024-Q3.
The whole theme swung hardest in 2025: 2 of 16 companies on the "Worse" side.
20 other companies' latest entry also says "Restated".
- FY2024-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.」
年金資産・退職給付債務の前提変動リスクについて、重要な変更がないと包括的に記載している。 - 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 could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
年金資産・退職給付債務の前提変動リスクについて、重要な変更がないと包括的に記載している。 - FY2020MitigatedAnnual report
「・当社は企業年金のアセットオーナーとして、企業年金基金に適切な人財を配置し、運用状況の適宜モニタリングを実施。・確定給付企業年金制度の一部を、確定拠出年金制度に移行（2016年度）し、リスクを軽減。」
年金資産・退職給付債務の前提変動リスクに対し、運用状況のモニタリングと確定拠出年金制度への一部移行を対応策として明示している。 - 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.」
年金資産・退職給付債務の前提変動リスクについて重要な変更がないと包括的に記載している。 - 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.」
年金資産・退職給付債務の前提変動リスクについて重要な変更がないと包括的に記載している。 - FY2019RestatedAnnual report
「年金資産の時価の変動や、運用利回り・割引率等の退職給付債務算定に用いる前提に変更があった場合には、当社グループの業績や財政状態に影響を及ぼす可能性があります。」
年金資産の時価変動と退職給付債務算定の前提変更によるリスクを再掲している。 - 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.」
年金資産・退職給付債務の前提変動リスクについて重要な変更がないと包括的に記載している。 - 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.」
年金資産・退職給付債務の前提変動リスクについて重要な変更がないと包括的に記載している。 - 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.」
年金資産・退職給付債務の前提変動リスクについて重要な変更がないと包括的に記載している。 - FY2018RestatedAnnual report
「年金資産の時価の変動や、運用利回り・割引率等の退職給付債務算定に用いる前提に変更があった場合には、当社グループの業績や財政状態に影響を及ぼす可能性があります。」
年金資産の時価変動と退職給付債務算定の前提変更によるリスクを再掲している。 - 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.」
年金資産・退職給付債務の前提変動リスクについて重要な変更がないと包括的に記載している。 - 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.」
年金資産・退職給付債務の前提変動リスクについて重要な変更がないと包括的に記載している。 - 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.」
年金資産・退職給付債務の前提変動リスクについて重要な変更がないと包括的に記載している。 - 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.」
年金資産・退職給付債務の前提変動リスクについて重要な変更がないと包括的に記載している。 - 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.」
年金資産・退職給付債務の前提変動リスクについて重要な変更がないと包括的に記載している。 - 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.」
年金資産・退職給付債務の前提変動リスクについて重要な変更がないと包括的に記載している。 - FY2016First statedAnnual report
「年金資産の時価の変動や、運用利回り・割引率等の退職給付債務算定に用いる前提に変更があった場合には、当社グループの業績や財政状態に影響を及ぼす可能性があります。」
年金資産の市場変動と数理計算上の前提変更をリスクとして示している。