Retirement Benefit Risks Related to Pension Asset Investment, Discount Rates and Other Factors
First written in FY2016. 3 of 4 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2023: 2 of 13 companies on the "Worse" side.
16 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「The employee retirement benefit expense and liabilities of the Group are calculated based on actuarial assumptions such as the rate of return on pension assets and discount rates. If actual results differ materially from these assumptions due to a sudden change in market conditions or other factors, this may have a material impact on the Group's results.」
Continues to disclose the risk of impacts from actuarial assumptions for retirement benefits and sudden changes in market conditions. - FY2018RestatedAnnual report
「The Group’s employee retirement benefit expenses and obligations are calculated based on actuarial assumptions including the return on pension asset investments and discount rates. Accordingly, deterioration in the investment environment for pension assets or changes in discount rates may have a material impact on the Group’s results.」
Reiterates the risk to retirement benefits arising from changes in assumptions such as the investment environment for pension assets and discount rates. - FY2017RestatedAnnual report
「The Group’s employee retirement benefit expenses and obligations are calculated based on actuarial assumptions including the return on pension asset investments and discount rates. Accordingly, deterioration in the investment environment for pension assets or changes in discount rates may have a material impact on the Group’s results.」
Reiterates the risk to retirement benefits arising from changes in assumptions such as the investment environment for pension assets and discount rates. - FY2016First statedAnnual report
「The Group’s employee retirement benefit expenses and obligations are calculated based on actuarial assumptions including the return on pension asset investments and discount rates. Accordingly, deterioration in the investment environment for pension assets or changes in discount rates may have a material impact on the Group’s results.」
The company identifies the investment environment for pension assets and changes in actuarial assumptions as risk factors.