Nissan Chemical (4021) · RiskReframed
Risk of Retirement Benefit Expenses from Changes in Interest Rates and the Investment Environment
First written in FY2017. 2 of 4 entries say "Restated". Latest entry: FY2026.
4entries
10years
0from disclosures
How it moved
Same theme, other companies
Interest Rate and Plan Asset Investment Risks under Defined Benefit PlansA theme 30 companies write about · 29 as a headwind · 1 as a tailwind
Nissan Chemical moved to the "Worse" side of this theme in 2026, 9 years after the typical company in this theme (2017).
0 other companies' latest entry also says "Reframed".
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Showing 14 of the 30 companies compared. The sentences above are computed from all 30.Full recordFilings, disclosures and news, newest first
- FY2026ReframedAnnual report
「Principal actuarial assumptions: Discount rate 1.8%; long-term expected rate of return on plan assets 2.0%」
The discount rate used in the retirement benefit calculations has changed from the previously stated 0.8% to 1.8%. - FY2023RestatedAnnual report
「The expected rate of return is assumed to be 2.0%, and the discount rate to be 0.8% per year.」
The company continues to use an expected rate of return of 2.0% and a discount rate of 0.8% as the principal assumptions for calculating retirement benefits. - FY2021RestatedAnnual report
「The expected rate of return is assumed to be 2.0%, and the discount rate to be 0.8% per year.」
The company continues to disclose the possibility that changes in assumptions such as interest rates and the investment environment may affect future expenses and liabilities related to retirement benefits. - FY2017First statedAnnual report
「If changes in interest rates or the investment environment cause the discount rate to decline or result in losses on pension investments, additional expenses may arise.」
Changes in the discount rate used to calculate retirement benefit obligations and in the investment environment for pension assets are identified as risks of additional expenses.