Komori
Advanex (5998) · RiskRestated

Assumptions Used to Calculate Retirement Benefit Obligations and Fluctuations in Pension Asset Investment Performance

First written in FY2017. 6 of 7 entries say "Restated". Latest entry: FY2026.

7entries
10years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017 – FY20262017: 120172018: 120182019: 020192020: 120202021: 120212022: 120222023: 020232024: 020242025: 120252026: 12026
Same theme, other companies
Retirement Benefit Obligation Assumptions and Pension Asset Investment Volatility RiskA theme 75 companies write about · 75 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2020: 7 of 49 companies on the "Worse" side.

30 other companies' latest entry also says "Restated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 75 companies compared. The sentences above are computed from all 75.
Full recordFilings, disclosures and news, newest first
  1. FY2026RestatedAnnual report

    「A decline in the discount rate and in the performance of pension assets could adversely affect the performance and financial position of our group.」

    The risk of deterioration in the assumptions used to calculate retirement benefit obligations and in pension asset investment performance continues to be disclosed.
  2. FY2025RestatedAnnual report

    「A decline in the discount rate and in the performance of pension assets could adversely affect the performance and financial position of our group.」

    The risk of deterioration in the assumptions used to calculate retirement benefit obligations and in pension asset investment performance continues to be disclosed.
  3. FY2022RestatedAnnual report

    「A decline in the discount rate and in the performance of pension assets could adversely affect the performance and financial position of our group.」

    The risk of deterioration in the assumptions used to calculate retirement benefit obligations and in pension asset investment performance continues to be disclosed.
  4. FY2021RestatedAnnual report

    「A decline in the discount rate and in the performance of pension assets could adversely affect the performance and financial position of our group.」

    The risk of deterioration in the assumptions used to calculate retirement benefit obligations and in pension asset investment performance continues to be disclosed.
  5. FY2020RestatedAnnual report

    「A decline in the discount rate and in the performance of pension assets could adversely affect the performance and financial position of our group.」

    The risk of deterioration in the assumptions used to calculate retirement benefit obligations and in pension asset investment performance continues to be disclosed.
  6. FY2018RestatedAnnual report

    「A decline in the discount rate and in the performance of pension assets could adversely affect the performance and financial position of our group.」

    The risk of deterioration in the assumptions used to calculate retirement benefit obligations and in pension asset investment performance continues to be disclosed.
  7. FY2017First statedAnnual report

    「A decline in the discount rate and in the performance of pension assets could adversely affect the performance and financial position of our group.」

    The disclosure identifies as risks the impact on earnings and financial position of deteriorating actuarial assumptions, such as the discount rate and expected return on pension assets, as well as deteriorating investment performance.
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