Risk of Fluctuations in Retirement Benefit Obligations and Pension Assets
First written in FY2020. 11 of 12 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2020: 7 of 49 companies on the "Worse" side.
30 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「Assets and liabilities related to retirement benefits fluctuate with trends in retirement benefit obligations and pension assets. If actuarial assumptions change or pension assets decline because of deterioration in investment conditions, the related liabilities and pension-related expenses may increase.」
数理計算上の仮定の変動や年金資産減少による退職給付負債・費用増加リスクと、年金資産運用委員会による管理体制を継続して記載している。 - FY2025-H1RestatedAnnual report
「No new business or other risks arose during the six months ended 30 June. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
退職給付債務・年金資産の変動リスクについて、新たな発生や重要な変更はないとしている。 - FY2024RestatedAnnual report
「Assets and liabilities related to retirement benefits fluctuate with trends in retirement benefit obligations and pension assets. If actuarial assumptions change or pension assets decline because of deterioration in investment conditions, the related liabilities and pension-related expenses may increase.」
数理計算上の仮定の変動や年金資産減少による退職給付負債・費用増加リスクと、年金資産運用委員会による管理体制を継続して記載している。 - FY2024-Q3RestatedAnnual report
「No new business or other risks arose during the nine months ended 31 December. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
退職給付債務・年金資産の変動リスクについて、新たな発生や重要な変更はないとしている。 - FY2023-Q3RestatedAnnual report
「No new business or other risks arose during the nine months ended 31 December. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
退職給付債務・年金資産の変動リスクについて、新たな発生や重要な変更はないとしている。 - FY2022RestatedAnnual report
「Assets and liabilities related to retirement benefits fluctuate with trends in retirement benefit obligations and pension assets. If actuarial assumptions change or pension assets decline because of deterioration in investment conditions, the related liabilities and pension-related expenses may increase.」
数理計算上の仮定の変動や年金資産減少による退職給付負債・費用増加リスクを継続して記載している。年金資産運用委員会による管理体制も継続している。 - FY2022-Q3RestatedAnnual report
「No new business or other risks arose during the first nine months of the current consolidated fiscal year. In addition, there were no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
退職給付債務・年金資産の変動リスクについて、新たな発生や重要な変更はないとしている。 - FY2022-Q2RestatedAnnual report
「No new business or other risks arose during the first half of the current consolidated fiscal year. In addition, no material changes have occurred in the business and other risks described in the securities report for the previous fiscal year.」
退職給付債務・年金資産の変動リスクについて、新たな発生や重要な変更はないとしている。 - FY2021-Q3RestatedAnnual report
「No new business or other risks arose during the nine months ended 31 December. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
退職給付債務・年金資産の変動リスクについて、新たな発生や重要な変更はないとしている。 - FY2021-Q2RestatedAnnual report
「No new business or other risks arose during the six months ended 30 September. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
退職給付債務・年金資産の変動リスクについて、新たな発生や重要な変更はないとしている。 - FY2021-Q1RestatedAnnual report
「No new business or other risks arose during the first quarter of the current consolidated cumulative period. There were also no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
退職給付債務・年金資産の変動リスクについて、新たな発生や重要な変更はないとしている。 - FY2020First statedAnnual report
「Assets and liabilities related to retirement benefits fluctuate with trends in retirement benefit obligations and pension assets. If actuarial assumptions change or pension assets decline because of deterioration in investment conditions, the related liabilities and pension-related expenses may increase.」
The company first explicitly identified the risk that changes in actuarial assumptions or declines in pension assets could increase retirement benefit liabilities and pension-related expenses.