Defined benefit obligations arising from changes in pension investment returns and actuarial assumptions
First written in FY2017-Q1. 2 of 5 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2020: 7 of 49 companies on the "Worse" side.
13 other companies' latest entry also says "Other".
- FY2025Return of the retirement benefit trustAnnual report
「Return of the retirement benefit trust △1,871」
The retirement benefit trust was returned, and a loss on the return of the retirement benefit trust of ¥581 million was recorded as an extraordinary loss. - FY2022-Q2Decrease in retirement benefit obligations due to a change in the planAnnual report
「株式会社東日本銀行, a consolidated subsidiary of our company, revised its retirement allowance and pension plans in July 2021, with the revision taking effect on 1 October of the same year. As a result, retirement benefit obligations decreased and past service costs of ¥3,042 million were incurred.」
The revision of the retirement allowance and pension plans by 東日本銀行 was described, including the decrease in retirement benefit obligations and the recognition of past service costs of ¥3,042 million. A plan change was added as a new development under the pension and retirement benefits theme. - FY2017-Q3RestatedAnnual report
「If the investment return on pension assets declines, or if the actuarial assumptions underlying the calculation of projected benefit obligations, such as the discount rate, are changed, the resulting increase in retirement benefit obligations could affect expenses recognized and liabilities recorded in future periods.」
Reiterated the risk to retirement benefits arising from changes in pension asset investment returns and actuarial assumptions. - FY2017-Q2RestatedAnnual report
「If the investment return on pension assets declines, or if the actuarial assumptions underlying the calculation of projected benefit obligations, such as the discount rate, are changed, the resulting increase in retirement benefit obligations could affect expenses recognized and liabilities recorded in future periods.」
Reiterated the risk to retirement benefits arising from changes in pension investment returns and actuarial assumptions. - FY2017-Q1First statedAnnual report
「If the investment return on pension assets declines, or if the actuarial assumptions underlying the calculation of projected benefit obligations, such as the discount rate, are changed, the resulting increase in retirement benefit obligations could affect expenses recognized and liabilities recorded in future periods.」
The risk to retirement benefits arising from changes in pension investment returns, discount rates and other assumptions was stated.