Retirement Benefit Risk from Deteriorating Pension Asset Investment Conditions and Falling Share Prices
First written in FY2017. 3 of 4 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2020: 2 of 14 companies on the "Worse" side.
13 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「If deterioration in the pension asset management environment causes a gap between assumptions and actual results, or if the share prices of listed shares contributed to the retirement benefit trust decline, future retirement benefit expenses may increase, potentially adversely affecting the Group's financial position and operating results.」
The risk of higher future expenses associated with the pension asset management environment and falling share prices in the retirement benefit trust continues. - FY2021RestatedAnnual report
「If deterioration in the pension asset management environment causes a gap between assumptions and actual results, or if the share prices of listed shares contributed to the retirement benefit trust decline, future retirement benefit expenses may increase, potentially adversely affecting the Group's financial position and operating results.」
The risk of higher future expenses associated with the pension asset management environment and falling share prices in the retirement benefit trust continues. - FY2018RestatedAnnual report
「If deterioration in the pension asset management environment causes a gap between assumptions and actual results, or if the share prices of listed shares contributed to the retirement benefit trust decline, future retirement benefit expenses may increase, potentially adversely affecting the Group's operating results and financial position.」
The risk of higher future expenses due to the pension asset management environment and falling share prices in the retirement benefit trust continues. - FY2017First statedAnnual report
「If deterioration in the pension asset management environment causes a gap between assumptions and actual results, or if the share prices of listed shares contributed to the retirement benefit trust decline, future retirement benefit expenses may increase, potentially adversely affecting the Group's operating results and financial position.」
Deterioration in the pension asset management environment and falling share prices in the retirement benefit trust are cited as risks that could lead to higher future expenses.