Retirement Benefit Risk from Changes in Pension Asset and Discount-Rate Assumptions
First written in FY2016. 25 of 26 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
「Retirement benefit expenses and obligations relating to the Group's employees may materially affect the Group's results of operations and financial condition if the fair value of pension assets declines or assumptions used to calculate retirement benefit obligations, including investment returns and discount rates, change.」
Continues to disclose retirement benefit risks from changes in assumptions, including the fair value of pension assets, investment returns and discount rates. - FY2024-Q3RestatedAnnual report
「During the cumulative third quarter, there were no newly arising business or other risks. There were also no material changes in the business and other risks described in the securities report for the previous fiscal year.」
States that there have been no new occurrences or material changes regarding risks from changes in retirement benefit assumptions. - FY2024-Q2RestatedAnnual report
「No new business or other risks arose during the six-month period of the current consolidated fiscal year. There were also no material changes to the “Business and Other Risks” described in the securities report for the previous fiscal year.」
States that there have been no new occurrences or material changes regarding retirement benefit risks from changes in assumptions, including pension assets and discount rates. - FY2024-Q1RestatedAnnual report
「During the cumulative first quarter, there were no newly arising business or other risks. There were also no material changes in the business and other risks described in the securities report for the previous fiscal year.」
States that there have been no new occurrences or material changes regarding retirement benefit risks from changes in assumptions, including pension assets and discount rates. - FY2023-Q1RestatedAnnual report
「During the cumulative first quarter, there were no newly arising business or other risks. There were also no material changes in the business and other risks described in the securities report for the previous fiscal year.」
States that there have been no new occurrences or material changes regarding retirement benefit risks from changes in assumptions, including pension assets and discount rates. - FY2022-Q3RestatedAnnual report
「During the cumulative third quarter, there were no newly arising business or other risks. There were also no material changes in the business and other risks described in the securities report for the previous fiscal year.」
States that there have been no new occurrences or material changes regarding retirement benefit risks from changes in assumptions, including pension assets and discount rates. - FY2022-Q2RestatedAnnual report
「No new business or other risks arose during the six-month period of the current consolidated fiscal year. There were also no material changes to the “Business and Other Risks” described in the securities report for the previous fiscal year.」
States that there have been no new occurrences or material changes regarding retirement benefit risks from changes in assumptions, including pension assets and discount rates. - FY2022-Q1RestatedAnnual report
「During the cumulative first quarter, there were no newly arising business or other risks. There were also no material changes in the business and other risks described in the securities report for the previous fiscal year.」
States that there have been no new occurrences or material changes regarding retirement benefit risks from changes in assumptions, including pension assets and discount rates. - FY2021RestatedAnnual report
「The Group's employee retirement benefit expenses and obligations may materially affect its results of operations and financial condition if the fair value of pension assets declines or assumptions used to calculate retirement benefit obligations, including investment returns and discount rates, change.」
Continues to disclose retirement benefit risks from changes in assumptions, including the fair value of pension assets, investment returns and discount rates. - FY2021-Q2RestatedAnnual report
「No new business or other risks arose during the six-month period of the current consolidated fiscal year. There were also no material changes to the “Business and Other Risks” described in the securities report for the previous fiscal year.」
States that there have been no new occurrences or material changes regarding retirement benefit risks from changes in assumptions, including pension assets and discount rates. - FY2021-Q1RestatedAnnual report
「During the cumulative first quarter, there were no newly arising business or other risks. There were also no material changes in the business and other risks described in the securities report for the previous fiscal year.」
States that there have been no new occurrences or material changes regarding retirement benefit risks from changes in assumptions, including pension assets and discount rates. - FY2020-Q3RestatedAnnual report
「During the cumulative third quarter, there were no newly arising business or other risks. There were also no material changes in the business and other risks described in the securities report for the previous fiscal year.」
States that there have been no new occurrences or material changes regarding retirement benefit risks from changes in assumptions, including pension assets and discount rates. - FY2020-Q2RestatedAnnual report
「No new business or other risks arose during the six-month period of the current consolidated fiscal year. There were also no material changes to the “Business and Other Risks” described in the securities report for the previous fiscal year.」
States that there have been no new occurrences or material changes regarding retirement benefit risks from changes in assumptions, including pension assets and discount rates. - FY2020-Q1RestatedAnnual report
「During the cumulative first quarter, there were no newly arising business or other risks. There were also no material changes in the business and other risks described in the securities report for the previous fiscal year.」
States that there have been no new occurrences or material changes regarding retirement benefit risks from changes in assumptions, including pension assets and discount rates. - FY2019RestatedAnnual report
「The Group's employee retirement benefit expenses and obligations may materially affect its results of operations and financial condition if the fair value of pension assets declines or assumptions used to calculate retirement benefit obligations, including investment returns and discount rates, change.」
Continues to disclose retirement benefit risks from changes in assumptions, including the fair value of pension assets, investment returns and discount rates. - FY2019-Q3RestatedAnnual report
「During the cumulative third quarter, there were no newly arising business or other risks. There were also no material changes in the business and other risks described in the securities report for the previous fiscal year.」
States that there have been no new occurrences or material changes regarding retirement benefit risks from changes in assumptions, including pension assets and discount rates. - FY2019-Q2RestatedAnnual report
「No new business or other risks arose during the six-month period of the current consolidated fiscal year. There were also no material changes to the “Business and Other Risks” described in the securities report for the previous fiscal year.」
States that there have been no new occurrences or material changes regarding retirement benefit risks from changes in assumptions, including pension assets and discount rates. - FY2019-Q1RestatedAnnual report
「During the cumulative first quarter, there were no newly arising business or other risks. There were also no material changes in the business and other risks described in the securities report for the previous fiscal year.」
States that there have been no new occurrences or material changes regarding retirement benefit risks from changes in assumptions, including pension assets and discount rates. - FY2018RestatedAnnual report
「The Group's employee retirement benefit expenses and obligations may materially affect its results of operations and financial condition if the fair value of pension assets declines or assumptions used to calculate retirement benefit obligations, including investment returns and discount rates, change.」
Continues to disclose retirement benefit risks from changes in assumptions, including the fair value of pension assets, investment returns and discount rates. - FY2018-Q2RestatedAnnual report
「No new business or other risks arose during the six-month period of the current consolidated fiscal year. There were also no material changes to the “Business and Other Risks” described in the securities report for the previous fiscal year.」
States that there have been no material changes regarding retirement benefit risks from changes in assumptions, including pension assets and discount rates. - FY2018-Q1RestatedAnnual report
「During the cumulative first quarter, there were no newly arising business or other risks. There were also no material changes in the business and other risks described in the securities report for the previous fiscal year.」
States that there have been no material changes regarding retirement benefit risks from changes in assumptions, including pension assets and discount rates. - FY2017RestatedAnnual report
「The Group's employee retirement benefit expenses and obligations may materially affect its results of operations and financial condition if the fair value of pension assets declines or assumptions used to calculate retirement benefit obligations, including investment returns and discount rates, change.」
Continues to disclose retirement benefit risks from changes in assumptions, including the fair value of pension assets, investment returns and discount rates. - FY2017-Q3RestatedAnnual report
「During the cumulative third quarter, there were no newly arising business or other risks. There were also no material changes in the business and other risks described in the securities report for the previous fiscal year.」
States that there have been no material changes regarding retirement benefit risks from changes in assumptions, including pension assets and discount rates. - FY2017-Q2RestatedAnnual report
「No new business or other risks arose during the six-month period of the current consolidated fiscal year. There were also no material changes to the “Business and Other Risks” described in the securities report for the previous fiscal year.」
States that there have been no material changes regarding retirement benefit risks from changes in assumptions, including pension assets and discount rates. - FY2017-Q1RestatedAnnual report
「During the cumulative first quarter, there were no newly arising business or other risks. There were also no material changes in the business and other risks described in the securities report for the previous fiscal year.」
States that there have been no material changes regarding risks from changes in retirement benefit assumptions. - FY2016First statedAnnual report
「The Group's employee retirement benefit expenses and obligations may materially affect its results of operations and financial condition if the fair value of pension assets declines or assumptions used to calculate retirement benefit obligations, including investment returns and discount rates, change.」
Identifies the fair value of pension assets, investment returns, discount rates and other actuarial assumptions as risk factors.