Fluctuations in retirement benefit obligations and pension asset management
First written in FY2016. 21 of 22 entries say "Restated". Latest entry: FY2024-Q2.
The whole theme swung hardest in 2025: 2 of 16 companies on the "Worse" side.
19 other companies' latest entry also says "Restated".
- FY2024-Q2RestatedAnnual report
「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The company states that no new occurrence or material change has arisen with respect to the risk of changes in retirement benefit obligations and pension asset management. - FY2024-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
No new occurrence or material change is considered to have arisen with respect to the risk of changes in retirement benefit obligations and pension asset management. - FY2023-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
No new occurrence or material change is considered to have arisen with respect to the risk of changes in retirement benefit obligations and pension asset management. - FY2023-Q2RestatedAnnual report
「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
No new occurrence or material change is considered to have arisen with respect to the risk of changes in retirement benefit obligations and pension asset management. - FY2023-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
No new occurrence or material change is considered to have arisen with respect to the risk of changes in retirement benefit obligations and pension asset management. - FY2022-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
No new occurrence or material change is considered to have arisen with respect to the risk of changes in retirement benefit obligations and pension asset management. - FY2022-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
No new occurrence or material change is considered to have arisen with respect to the risk of changes in retirement benefit obligations and pension asset management. - FY2021RestatedAnnual report
「If the actual results of the Group's retirement pension asset management differ from the assumptions, the resulting impact, or actuarial differences, is expensed over 10 years beginning in the consolidated fiscal year following the year in which it arises. A decline in the return on pension assets or a decrease in the discount rate resulting from a prolonged period of low interest rates could affect the Group's business results and financial position.」
The company reconfirms the risk of changes in retirement benefit obligations and pension asset management and its policy of expensing actuarial differences over 10 years. - FY2021-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
No new occurrence or material change is considered to have arisen with respect to the risk of changes in retirement benefit obligations and pension asset management. - FY2021-Q2RestatedAnnual report
「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
No new occurrence or material change is considered to have arisen with respect to the risk of changes in retirement benefit obligations and pension asset management. - FY2021-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
No new occurrence or material change is considered to have arisen with respect to the risk of changes in retirement benefit obligations and pension asset management. - FY2020-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
No new occurrence or material change is considered to have arisen with respect to the risk of changes in retirement benefit obligations and pension asset management. - FY2019RestatedAnnual report
「If the actual results of the Group's retirement pension asset management differ from the assumptions, the resulting impact, or actuarial differences, is expensed over 10 years beginning in the consolidated fiscal year following the year in which it arises.」
The company reconfirms the risks related to pension asset management, low interest rates and a decline in the discount rate, as well as its policy of expensing actuarial differences over 10 years. - FY2019-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
No new occurrence or material change is considered to have arisen with respect to the risk of changes in retirement benefit obligations and pension asset management. - FY2019-Q2RestatedAnnual report
「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
No new occurrence or material change is considered to have arisen with respect to the risk of changes in retirement benefit obligations and pension asset management. - FY2019-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
No new occurrence or material change is considered to have arisen with respect to the risk of changes in retirement benefit obligations and pension asset management. - FY2018-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
No new occurrence or material change is considered to have arisen with respect to the risk of changes in retirement benefit obligations and pension asset management. - FY2018-Q2RestatedAnnual report
「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
No new occurrence or material change is considered to have arisen with respect to the risk of changes in retirement benefit obligations and pension asset management. - FY2017RestatedAnnual report
「If the actual results of the Group's retirement pension asset management differ from the assumptions, the resulting impact, or actuarial differences, is expensed over 10 years beginning in the consolidated fiscal year following the year in which it arises. A decline in the return on pension assets or a decrease in the discount rate resulting from a prolonged period of low interest rates could affect the Group's business results and financial position.」
The company reconfirms the risk of changes in retirement benefit obligations and pension asset management and its policy of expensing actuarial differences over 10 years. - FY2017-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
No new occurrence or material change is considered to have arisen with respect to the risk of changes in retirement benefit obligations and pension asset management. - FY2017-Q2RestatedAnnual report
「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
No new occurrence or material change is considered to have arisen with respect to the risk of changes in retirement benefit obligations and pension asset management. - FY2016First statedAnnual report
「If the actual results of the Group's retirement pension asset management differ from the assumptions, the resulting impact, or actuarial differences, is expensed over 10 years beginning in the consolidated fiscal year following the year in which it arises. A decline in the return on pension assets or a decrease in the discount rate resulting from a prolonged period of low interest rates could affect the Group's business results and financial position.」
During the current fiscal year, the discount rate changed from 1.06% to 0.00%, and actuarial differences of ¥1,870 million were recorded.