Pension Asset Investment Environment and Defined Benefit Obligations
First written in FY2016. 9 of 12 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2025: 6 of 41 companies on the "Worse" side.
16 other companies' latest entry also says "Other".
- FY2022Risk assessment disclosedAnnual report
「Risk concerning retirement benefit obligations Likelihood: Medium Impact: Medium」
The risks associated with the pension asset investment environment and retirement benefit obligations are set out with assessments of likelihood and impact, with diversification cited as a response. - FY2021MitigatedAnnual report
「To achieve its investment targets for pension assets, we diversify investments across asset classes and other categories to minimise the risk associated with investment returns.」
Diversification is explicitly identified as a means of minimising investment return risk in relation to retirement benefit obligations. - FY2021-Q1RestatedAnnual report
「During the first three months of the fiscal year, there were no significant changes in the occurrence of the major risks that management recognizes as potentially having a material impact on the financial position, operating results and cash flows of the consolidated companies, among the matters concerning the business and accounting conditions described in the quarterly report, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
The Company states that there have been no material changes to its major risks, including those concerning the pension asset investment environment and retirement benefit obligations. - FY2019-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.」
The Company states that there have been no material changes to the risks concerning the pension asset investment environment and retirement benefit obligations. - FY2019-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.」
The Company states that there have been no material changes to the risks concerning the pension asset investment environment and retirement benefit obligations. - FY2019-Q1RestatedAnnual report
「During the first three months of the consolidated fiscal year, there were no material changes concerning matters described in the quarterly securities report that could materially affect investors' decisions, or to the business and other risks described in the securities report for the previous fiscal year.」
The Company states that there have been no material changes to the risks concerning the pension asset investment environment and retirement benefit obligations. - FY2018-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.」
The Company states that there have been no material changes to the risks concerning the pension asset investment environment and retirement benefit obligations. - FY2017RestatedAnnual report
「The Group's retirement benefit expenses and obligations may adversely affect its operating performance and financial condition due to lower pension asset investment returns resulting from declining market interest rates and a deteriorating investment environment.」
The impact of declining market interest rates and the pension asset investment environment on retirement benefit expenses and obligations is reiterated. - FY2017-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.」
The Company states that there have been no material changes to the risks concerning the pension asset investment environment and retirement benefit obligations. - FY2017-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.」
The Company states that there have been no material changes to the risks concerning the pension asset investment environment and retirement benefit obligations. - FY2017-Q1RestatedAnnual report
「There have been no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The Company states that there have been no material changes to the prior year's risk disclosure concerning the pension asset investment environment and retirement benefit obligations. - FY2016First statedAnnual report
「The Group's retirement benefit expenses and obligations may adversely affect its operating performance and financial condition due to lower pension asset investment returns resulting from declining market interest rates and a deteriorating investment environment.」
It indicates that declining market interest rates and pension asset investment returns may affect retirement benefit expenses and obligations.