Differences in actuarial assumptions and increased burden from plan revisions affecting retirement benefit obligations and expenses
First written in FY2019. 7 of 9 entries say "Restated". Latest entry: FY2026.
24 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「Liabilities related to retirement benefits 1,428 1,194」
Liabilities related to retirement benefits decreased from ¥1,428 million to ¥1,194 million. The discount rate changed from 0.5% to 2.5%. - FY2024-Q2RestatedAnnual report
「During the second-quarter cumulative consolidated period, there were no significant changes in matters described in the quarterly report concerning the business and financial positions that could materially affect investors’ decisions, or in “II. Business Overview, 3. Business and Other Risks” of the annual securities report for the previous fiscal year.」
The company explicitly states that there have been no material changes to existing risks, including differences in assumptions regarding retirement benefit obligations and expenses and the burden of plan revisions. - FY2022-Q3RestatedAnnual report
「During the third-quarter cumulative consolidated period, there were no significant changes in matters described in the quarterly report concerning the business and financial positions that could materially affect investors’ decisions, or in “II. Business Overview, 2. Business and Other Risks” of the annual securities report for the previous fiscal year.」
The company explicitly states that there have been no material changes to existing risks, including differences in assumptions regarding retirement benefit obligations and expenses and the burden of plan revisions. - FY2021-Q3RestatedAnnual report
「During the third-quarter cumulative consolidated period, there were no significant changes in matters described in the quarterly report concerning the business and financial positions that could materially affect investors’ decisions, or in “II. Business Overview, 2. Business and Other Risks” of the annual securities report for the previous fiscal year.」
The company explicitly states that there have been no material changes to existing risks, including differences in assumptions regarding retirement benefit obligations and expenses and the burden of plan revisions. - FY2021-Q2RestatedAnnual report
「During the second-quarter cumulative consolidated period, there were no significant changes in matters described in the quarterly report concerning the business and financial positions that could materially affect investors’ decisions, or in “II. Business Overview, 2. Business and Other Risks” of the annual securities report for the previous fiscal year.」
The company explicitly states that there have been no material changes to existing risks, including differences in assumptions regarding retirement benefit obligations and expenses and the burden of plan revisions. - FY2020-Q3RestatedAnnual report
「During the third-quarter cumulative consolidated period, there were no significant changes in matters described in the quarterly report concerning the business and financial positions that could materially affect investors’ decisions, or in “II. Business Overview, 2. Business and Other Risks” of the annual securities report for the previous fiscal year.」
The company explicitly states that there have been no material changes to existing risks, including differences in assumptions regarding retirement benefit obligations and expenses and the burden of plan revisions. - 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.」
The company explicitly states that there have been no material changes to existing risks, including differences in assumptions regarding retirement benefit obligations and expenses and the burden of plan revisions. - FY2020-Q1RestatedAnnual report
「During the first-quarter cumulative consolidated period, there were no significant changes from the matters described in “II. Business Overview, 2. Business and Other Risks” of the annual securities report for the previous consolidated fiscal year.」
The company explicitly states that there have been no material changes to existing risks, including differences in assumptions regarding retirement benefit obligations and expenses and the burden of plan revisions. - FY2019First statedAnnual report
「If actual results differ from assumptions, or if assumptions change, due to changes in securities markets, interest-rate conditions, or other factors, retirement benefit expenses and obligations may increase. Additional costs may also arise if the retirement benefit plan is revised.」
The company discloses the investment return on pension assets, the interest-rate environment, changes in actuarial assumptions, and increased burdens resulting from revisions to retirement benefit plans as risks.