Changes in Defined Benefit Obligations and Pension Assumptions
First written in FY2017. 8 of 10 entries say "Restated". Latest entry: FY2023-Q3.
83 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period for the third quarter. Nor were there any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The Company states that there have been no material changes in the risks associated with fluctuations in retirement benefit obligations and pension assumptions. - FY2023-Q2RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period for the second quarter. Nor were there any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The Company states that there have been no material changes in the risks associated with fluctuations in retirement benefit obligations and pension assumptions. - FY2021-Q1RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period for the first quarter. Nor were there any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The Company states that there have been no material changes in the risks associated with fluctuations in retirement benefit obligations and pension assumptions. - FY2020-Q1RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period for the first quarter. Nor were there any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The Company states that there have been no material changes in the risks associated with fluctuations in retirement benefit obligations and pension assumptions. - FY2019-Q2RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period for the second quarter. Nor were there any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The Company states that there have been no material changes in the risks associated with fluctuations in retirement benefit obligations and pension assumptions. - FY2019-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 in the risks associated with fluctuations in retirement benefit obligations and pension assumptions. - FY2018RestatedAnnual report
「Employee retirement benefit obligations and retirement benefit expenses are calculated based on actuarial assumptions such as discount rates and expected rates of return on pension plan assets. If these assumptions change, or if a significant difference arises between the assumptions and actual results, underfunding or other factors may affect the Group's operating performance and financial position.」
The Company reiterates the risks associated with fluctuations in retirement benefit obligations and pension assumptions. - FY2018-Q3RestatedAnnual report
「On 1 April 2017, the Company transferred part of its defined benefit corporate pension plan to a defined contribution pension plan and applied Accounting Treatment for Transfers Between Retirement Benefit Plans and Other Related Matters (Accounting Standards Application Guidance No. 1). As a result, the Company recognized a special gain of ¥760 million in the cumulative consolidated third quarter under review.」
The Company reconfirms the partial transfer of the defined benefit pension plan and the resulting recognition of a special gain of ¥760 million. - FY2018-Q1MitigatedAnnual report
「On 1 April 2017, the Company transferred part of its defined benefit corporate pension plan to a defined contribution pension plan and applied Accounting Treatment for Transfers Between Retirement Benefit Plans and Other Related Matters (Accounting Standards Application Guidance No. 1).」
Part of the defined benefit corporate pension plan was transferred to a defined contribution pension plan, changing the structure of the retirement benefit obligations. - FY2017First statedAnnual report
「Employee retirement benefit obligations and retirement benefit expenses are calculated based on actuarial assumptions such as discount rates and expected rates of return on pension plan assets. If these assumptions change, or if a significant difference arises between the assumptions and actual results, underfunding or other factors may affect the Group's operating performance and financial position.」
The Company indicates that changes in assumptions such as discount rates and expected rates of return, or deviations from actual results, may result in underfunding and other effects.