Changes in Retirement Benefit Obligations and Pension Assets
First written in FY2016. 2 of 3 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2020: 7 of 58 companies on the "Worse" side.
42 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「The company periodically reviews its asset management policy and other matters based on forecasts of future retirement benefit obligations.」
The company continues to address retirement benefit risks arising from fluctuations in the discount rate and pension asset management, as well as periodically reviewing its investment policy. - FY2018RestatedAnnual report
「Changes in the discount rate used to calculate retirement benefit obligations, declines in the fair value of pension assets, changes in investment returns and other factors may adversely affect the company's financial condition and operating performance.」
Retirement benefit-related risks arising from fluctuations in the discount rate, the fair value of pension assets and investment returns continue. - FY2016First statedAnnual report
「Changes in the discount rate used to calculate retirement benefit obligations, declines in the fair value of pension assets, changes in investment returns and other factors may adversely affect the company's financial condition and operating performance.」
Fluctuations in the discount rate and pension asset management are identified as retirement benefit-related risks.