Risk of Fluctuations in Retirement Benefit Obligations and Pension Assets
First written in FY2016. 11 of 14 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2020: 2 of 14 companies on the "Worse" side.
6 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「Balance of defined benefit obligations at fiscal year-end ¥46.5 billion ¥43.1 billion Balance of pension assets at fiscal year-end ¥72.4 billion ¥78.2 billion Discount rate 1.8% or 1.9% 2.6% or 2.9%」
Defined benefit obligations decreased from ¥46.5 billion to ¥43.1 billion, while pension assets increased from ¥72.4 billion to ¥78.2 billion and the discount rate also increased. - FY2025MitigatedAnnual report
「Balance of defined benefit obligations at fiscal year-end ¥51.0 billion ¥46.5 billion Balance of pension assets at fiscal year-end ¥73.0 billion ¥72.4 billion Discount rate 1.1% or 1.2% 1.8% or 1.9%」
Defined benefit obligations decreased from ¥51.0 billion in the previous fiscal year to ¥46.5 billion, while the discount rate increased. Pension assets decreased from ¥73.0 billion to ¥72.4 billion. - FY2024-Q2RestatedAnnual report
「During the cumulative second-quarter consolidated period, there were no significant changes in the matters described in the quarterly report concerning business conditions and financial information that could materially affect investors’ decisions, or in the business risks described in the securities report for the previous fiscal year.」
No material changes were identified in the risk of fluctuations in defined benefit obligations and pension assets. - FY2024-Q1RestatedAnnual report
「During the first quarter of the current consolidated fiscal year, there were no material changes or other significant developments in the financial position or results of operations. There were also no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
No material changes were identified in the risk of fluctuations in defined benefit obligations and pension assets. - FY2023-Q1RestatedAnnual report
「During the first quarter of the current consolidated fiscal year, there were no material changes or other significant developments in the financial position or results of operations. There were also no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
No material changes were identified in the risk of fluctuations in defined benefit obligations and pension assets. - FY2022-Q1RestatedAnnual report
「During the first quarter of the current consolidated fiscal year, there were no unusual changes or other abnormal developments in the financial position or results of operations. There were also no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
No material changes were identified in the risk of fluctuations in defined benefit obligations and pension assets. - FY2021-Q1RestatedAnnual report
「There were no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
No material changes were identified in the risk of fluctuations in defined benefit obligations and pension assets. - FY2020-Q3RestatedAnnual report
「During the third quarter of the current consolidated fiscal year, there were no unusual changes or other abnormal developments in the financial position or results of operations. There were also no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
No material changes were identified in the risk of fluctuations in defined benefit obligations and pension assets. - FY2020-Q1RestatedAnnual report
「During the first quarter of the current consolidated fiscal year, there were no unusual changes or other abnormal developments in the financial position or results of operations. There were also no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
No material changes were identified in the risk of fluctuations in defined benefit obligations and pension assets. - FY2019-Q1RestatedAnnual report
「During the first quarter of the current consolidated fiscal year, there were no unusual changes or other abnormal developments in the financial position or results of operations. There were also no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
No material changes were identified in the risk of fluctuations in defined benefit obligations and pension assets. - FY2017RestatedAnnual report
「If the discount rate used to calculate the defined benefit obligation underlying this liability is changed, or if the fair value of pension assets declines, actuarial differences may arise and retirement benefit expenses may increase, potentially affecting the financial position and results of the Group.」
The retirement benefit risk arising from changes in the discount rate and the fair value of pension assets continues to be disclosed. - FY2017-Q2RestatedAnnual report
「During the cumulative second-quarter consolidated period, there were no significant changes in the matters described in the quarterly report concerning business conditions and financial information that could materially affect investors’ decisions, or in the business risks described in the securities report for the previous fiscal year.」
No material changes were identified in the risk of fluctuations in defined benefit obligations and pension assets. - FY2017-Q1RestatedAnnual report
「During the first quarter of the current consolidated fiscal year, there were no unusual changes or other abnormal developments in the financial position or results of operations. There were also no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
No material changes were identified in the risk of fluctuations in defined benefit obligations and pension assets. - FY2016First statedAnnual report
「If the discount rate used to calculate the defined benefit obligation underlying this liability is changed, or if the fair value of pension assets declines, actuarial differences may arise and retirement benefit expenses may increase, potentially affecting the financial position and results of the Group.」
Changes in the discount rate and pension asset prices are identified as risks related to retirement benefits.