Risk of fluctuations in retirement benefit obligations and pension assets
First written in FY2022. 1 of 2 entries say "Restated". Latest entry: FY2023.
104 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「In calculating retirement benefit expenses and retirement benefit obligations under the group's defined benefit corporate pension plans, changes in actuarial assumptions such as discount rates and in the long-term expected rate of return on pension assets may cause retirement benefit obligations and pension assets to fluctuate, potentially adversely affecting the group's operating results and financial position.」
The retirement benefit risk arising from changes in the discount rate, actuarial assumptions, expected return on pension assets and other factors continues to be disclosed. - FY2022First statedAnnual report
「In calculating retirement benefit expenses and retirement benefit obligations under the group's defined benefit corporate pension plans, changes in actuarial assumptions such as discount rates and in the long-term expected rate of return on pension assets may cause retirement benefit obligations and pension assets to fluctuate, potentially adversely affecting the group's financial position and operating results.」
The company has identified the risk that changes in discount rates, actuarial assumptions and the long-term expected rate of return on pension assets may cause retirement benefit obligations and pension assets to fluctuate, affecting its financial position and operating results. The company also describes the appointment and deployment of specialized personnel and reviews of the pension plans as countermeasures.