Risk of retirement benefit obligations from low interest rates and deteriorating pension investment performance
First written in FY2016. 24 of 25 entries say "Restated". Latest entry: FY2026.
87 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「These assumptions include discount rates and retirement rates. Because estimating retirement benefit obligations involves significant uncertainty, if the assumptions differ from actual results or are changed, they could affect retirement benefit obligations in the following consolidated fiscal year.」
Continues to describe, as an accounting estimate, the uncertainty that assumptions such as discount rates and retirement rates may affect retirement benefit obligations. - FY2025RestatedAnnual report
「A decline in discount rates resulting from a prolonged period of low interest rates and deterioration in returns on pension asset investments could affect the Group’s performance.」
Continues to describe risks related to low interest rates, discount rates, returns on pension asset investments and changes to the retirement benefit plan. - FY2023RestatedAnnual report
「A decline in discount rates resulting from a prolonged period of low interest rates and deterioration in returns on pension asset investments could affect the Group’s performance.」
Continues to describe retirement benefit obligation risks arising from prolonged low interest rates, lower discount rates and deteriorating returns on pension asset investments. - FY2023-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
States that there have been no material changes in existing business and other risks related to low interest rates, pension investments and other factors. - FY2023-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
States that there have been no material changes in existing business and other risks, including low interest rates and pension investments. - FY2022-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
States that there have been no material changes in existing business and other risks, including low interest rates and pension investments. - FY2022-Q2RestatedAnnual report
「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
States that there have been no material changes in existing business and other risks, including low interest rates and pension investments. - FY2021-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
States that there have been no material changes in existing business and other risks, including low interest rates and pension investments. - FY2021-Q2RestatedAnnual report
「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
States that there have been no material changes in existing business and other risks, including low interest rates and pension investments. - FY2021-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
It states that no new business or other risks have arisen and that there have been no material changes. - FY2020RestatedAnnual report
「A decline in discount rates resulting from a prolonged period of low interest rates and deterioration in returns on pension asset investments could affect the Group’s performance.」
Continues to describe retirement benefit obligation risks arising from prolonged low interest rates, lower discount rates, deteriorating returns on pension asset investments and changes to the plan. - FY2020-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
It explicitly states that there have been no material changes in existing business and other risks. - FY2020-Q2RestatedAnnual report
「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
It explicitly states that there have been no material changes in existing business and other risks. - FY2019-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
It explicitly states that there have been no material changes in existing business and other risks. - FY2019-Q2RestatedAnnual report
「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
It explicitly states that there have been no material changes in existing business and other risks. - FY2019-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
It explicitly states that there have been no material changes in existing business and other risks. - FY2018RestatedAnnual report
「A decline in discount rates resulting from a prolonged period of low interest rates and deterioration in returns on pension asset investments could affect the Group’s performance. In addition, changes to the retirement benefit plan could result in unrecognized past service costs.」
Continues to describe risks related to low interest rates, pension asset investments and changes to the retirement benefit plan. - FY2018-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
It explicitly states that there have been no material changes in existing business and other risks. - FY2018-Q2RestatedAnnual report
「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
It explicitly states that there have been no material changes in existing business and other risks. - FY2018-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
It explicitly states that there have been no material changes in existing business and other risks. - FY2017RestatedAnnual report
「A decline in discount rates resulting from a prolonged period of low interest rates and deterioration in returns on pension asset investments could affect the Group’s performance. In addition, changes to the retirement benefit plan could result in unrecognized past service costs.」
Describes the potential for prolonged low interest rates and deteriorating returns on pension assets, as well as the potential recognition of past service costs resulting from changes to the retirement benefit plan. - FY2017-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
It explicitly states that there have been no material changes in existing business and other risks. - FY2017-Q2RestatedAnnual report
「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
It explicitly states that there have been no material changes in existing business and other risks. - FY2017-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
It explicitly states that there have been no material changes in existing business and other risks. - FY2016First statedAnnual report
「A decline in discount rates resulting from a prolonged period of low interest rates and deterioration in returns on pension asset investments could affect the Group’s performance.」
Identifies changes in assumptions used to calculate retirement benefits, including discount rates and returns on pension asset investments, as risks.