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Shibaura Machine (6104) · RiskRestated

Changes in assumptions underlying defined benefit obligations

First written in FY2016. 16 of 17 entries say "Restated". Latest entry: FY2024-Q3.

17entries
9years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2016 – FY2024-Q32016: 220162017: 320172018: 420182019: 320192020: 120202021: 220212022: 120222023: 020232024: 1
Same theme, other companies
Risk of Changes in Actuarial Assumptions for Retirement Benefit ObligationsA theme 172 companies write about · 172 as a headwind · 0 as a tailwind

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

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Showing 14 of the 172 companies compared. The sentences above are computed from all 172.
Full recordFilings, disclosures and news, newest first
  1. FY2024-Q3RestatedAnnual report

    「During the cumulative consolidated third quarter under review, there was no occurrence of new business or other risks, and no material changes to the business or other risks described in the securities report for the previous fiscal year.」

    The report states that there have been no material changes to existing business and other risks, including changes in assumptions for retirement benefit obligations.
  2. FY2022-Q3RestatedAnnual report

    「During the cumulative consolidated third quarter under review, there was no occurrence of new business or other risks, and no material changes to the business or other risks described in the securities report for the previous fiscal year.」

    The report states that there have been no material changes to existing business and other risks, including changes in assumptions for retirement benefit obligations.
  3. 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.」

    The report states that there have been no material changes to existing business and other risks, including changes in assumptions for retirement benefit obligations.
  4. FY2021-Q3RestatedAnnual report

    「During the cumulative consolidated third quarter under review, there was no occurrence of new business or other risks, and no material changes to the business or other risks described in the securities report for the previous fiscal year.」

    The report states that there have been no material changes to existing business and other risks, including changes in assumptions for retirement benefit obligations.
  5. 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.」

    The report states that there have been no material changes to existing business and other risks, including changes in assumptions for retirement benefit obligations.
  6. FY2020-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 report states that there have been no material changes to existing business and other risks, including changes in assumptions for retirement benefit obligations.
  7. FY2020-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.」

    The report states that there have been no material changes to existing business and other risks, including changes in assumptions for retirement benefit obligations.
  8. FY2019-Q3RestatedAnnual report

    「During the cumulative consolidated third quarter under review, there was no occurrence of new business or other risks, and no material changes to the business or other risks described in the securities report for the previous fiscal year.」

    The report explicitly states that there have been no material changes to existing business and other risks, including changes in assumptions for retirement benefit obligations.
  9. 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.」

    The report explicitly states that there have been no material changes to existing business and other risks, including changes in assumptions for retirement benefit obligations.
  10. 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.」

    The report explicitly states that there have been no material changes to existing business and other risks, including changes in assumptions for retirement benefit obligations.
  11. FY2018RestatedAnnual report

    「Changes in the discount rate or expected return on plan assets may affect the Group's business performance and financial position.」

    The risk of changes in assumptions for retirement benefit obligations, including the discount rate and expected return on plan assets, continues to be disclosed.
  12. FY2018-Q3RestatedAnnual report

    「During the cumulative consolidated third quarter under review, there was no occurrence of new business or other risks, and no material changes to the business or other risks described in the securities report for the previous fiscal year.」

    The report explicitly states that there have been no material changes to existing business and other risks, including changes in assumptions for retirement benefit obligations.
  13. 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.」

    The report explicitly states that there have been no material changes to existing business and other risks, including changes in assumptions for retirement benefit obligations.
  14. FY2018-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.」

    The report explicitly states that there have been no material changes to existing business and other risks, including changes in assumptions for retirement benefit obligations.
  15. FY2017-Q3RestatedAnnual report

    「During the cumulative consolidated third quarter under review, there was no occurrence of new business or other risks, and no material changes to the business or other risks described in the securities report for the previous fiscal year.」

    The report explicitly states that there have been no material changes to existing business and other risks, including changes in assumptions for retirement benefit obligations.
  16. 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.」

    The report explicitly states that there have been no material changes to existing business and other risks, including changes in assumptions for retirement benefit obligations.
  17. FY2016First statedAnnual report

    「Changes in the discount rate or expected return on plan assets may affect the Group's business performance and financial position.」

    The report explains the Group's dependence on actuarial assumptions, including the discount rate and expected rate of return on pension assets.
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Changes in assumptions underlying defined benefit obligations | SHIBAURA MACHINE CO.,LTD. (6104) | Komori