Risk of Changes in Assumptions Affecting Retirement Benefit Obligations and Expenses
First written in FY2019. 10 of 11 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2025: 2 of 16 companies on the "Worse" side.
19 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「年金資産の運用環境の悪化により前提と実績に乖離が生じた場合や退職金・年金制度を変更した場合などは、退職給付費用及び債務が増加し、当社グループの経営成績並びに財政状態に影響を及ぼす可能性があります。」
年金資産運用環境、数理計算上の前提、制度変更による退職給付費用・債務増加の可能性を再掲した。 - 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.」
退職給付債務・費用の前提条件変動リスクについて、重要な変更は記載されていない。 - 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.」
退職給付債務・費用の前提条件変動リスクについて、重要な変更は記載されていない。 - FY2023-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・費用の前提条件変動リスクについて、重要な変更は記載されていない。 - FY2023-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・費用の前提条件変動リスクについて、重要な変更は記載されていない。 - FY2023-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・費用の前提条件変動リスクについて、重要な変更は記載されていない。 - FY2022RestatedAnnual report
「年金資産の運用環境の悪化により前提と実績に乖離が生じた場合や退職金・年金制度を変更した場合などは、退職給付費用及び債務が増加し、当社グループの経営成績並びに財政状態に影響を及ぼす可能性があります。」
年金資産運用環境、数理計算上の前提、制度変更による退職給付費用・債務増加の可能性を再掲した。 - FY2022-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・費用の前提条件変動リスクについて、重要な変更は記載されていない。 - FY2022-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・費用の前提条件変動リスクについて、重要な変更は記載されていない。 - 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 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・費用の前提条件変動リスクについて、重要な変更は記載されていない。 - FY2019First statedAnnual report
「年金資産の運用環境の悪化により前提と実績に乖離が生じた場合や退職金・年金制度を変更した場合などは、退職給付費用及び債務が増加し、当社グループの経営成績並びに財政状態に影響を及ぼす可能性があります。」
年金資産の運用環境、数理計算上の前提、制度変更による退職給付費用・債務増加の可能性を新たなリスクテーマとして記載した。