Defined Benefit Obligation and Pension Asset Investment Risk
First written in FY2016. 2 of 3 entries say "Restated". Latest entry: FY2021.
The whole theme swung hardest in 2025: 2 of 18 companies on the "Worse" side.
25 other companies' latest entry also says "Restated".
- FY2021RestatedAnnual report
「If actual results differ from the assumptions, if the assumptions change, or if the investment environment for pension assets deteriorates in the future, actuarial differences will arise.」
The risk of fluctuations due to changes in the assumptions underlying retirement benefit obligations and deterioration in the investment environment for pension assets has been reconfirmed. - FY2017RestatedAnnual report
「If actual results differ from the assumptions, if the assumptions change, or if the investment environment for pension assets deteriorates in the future, actuarial differences will arise.」
The risk of fluctuations arising from changes in the assumptions underlying retirement benefit obligations and the investment environment for pension assets has been reconfirmed. - FY2016First statedAnnual report
「If actual results differ from the assumptions, if the assumptions change, or if the investment environment for pension assets deteriorates in the future, actuarial differences will arise.」
During the fiscal year, a liability related to retirement benefits of ¥599 million was recognized, and the discount rate changed from 1.3% to 0.1%.