Risk of changes in assumptions underlying retirement benefit obligations and expenses
First written in FY2017-Q3. 19 of 24 entries say "Mitigated", first in FY2020-Q1. Latest entry: FY2026.
28 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「Retirement benefit assets 25,185 51,743」
Retirement benefit assets increased from ¥25.185 billion at the end of March 2025 to ¥51.743 billion, while retirement benefit liabilities decreased from ¥1.771 billion to ¥1.677 billion. - FY2026-H1MitigatedAnnual report
「Retirement benefit assets 25,185 26,325 Retirement benefit liabilities 1,771 1,743」
From the end of March 2025 to the end of September 2025, retirement benefit assets increased from ¥25.185 billion to ¥26.325 billion, while retirement benefit liabilities decreased from ¥1.771 billion to ¥1.743 billion. - FY2025MitigatedAnnual report
「Retirement benefit assets 24,964 25,185 Retirement benefit liabilities 1,973 1,771」
From the end of March 2024 to the end of March 2025, retirement benefit assets increased from ¥24.964 billion to ¥25.185 billion, while liabilities decreased from ¥1.973 billion to ¥1.771 billion. - FY2025-H1MitigatedAnnual report
「Retirement benefit assets 24,964 26,398 Retirement benefit liabilities 1,973 1,929」
From the end of March 2024 to the end of September 2024, retirement benefit assets increased from ¥24.964 billion to ¥26.398 billion, while retirement benefit liabilities decreased from ¥1.973 billion to ¥1.929 billion. - FY2024-Q3MitigatedAnnual report
「Retirement benefit assets 8,038 9,230 Retirement benefit liabilities 4,647 3,584」
From the end of March 2023 to the end of December 2023, retirement benefit assets increased from ¥8.038 billion to ¥9.23 billion, while retirement benefit liabilities decreased from ¥4.647 billion to ¥3.584 billion. - FY2024-Q2MitigatedAnnual report
「Retirement benefit assets 8,038 8,834 Retirement benefit liabilities 4,647 3,809」
From the end of March 2023 to the end of September 2023, retirement benefit assets increased from ¥8.038 billion to ¥8.834 billion, while retirement benefit liabilities decreased from ¥4.647 billion to ¥3.809 billion. - FY2024-Q1MitigatedAnnual report
「Retirement benefit assets 8,038 8,441 Retirement benefit liabilities 4,647 4,108」
From the end of March 2023 to the end of June 2023, retirement benefit assets increased from ¥8.038 billion to ¥8.441 billion, while retirement benefit liabilities decreased from ¥4.647 billion to ¥4.108 billion. - FY2023MitigatedAnnual report
「Retirement benefit assets 7,548 8,038」
Retirement benefit assets increased from ¥7.548 billion to ¥8.038 billion, while retirement benefit liabilities decreased from ¥4.773 billion to ¥4.647 billion. - FY2023-Q1MitigatedAnnual report
「Retirement benefit assets 7,548 7,963」
Retirement benefit assets increased from ¥7.548 billion at the end of March 2022 to ¥7.963 billion at the end of June 2022, while retirement benefit liabilities also decreased from ¥4.773 billion to ¥4.41 billion. - FY2022WorsenedAnnual report
「Retirement benefit assets 7,548」
Retirement benefit assets decreased from ¥17.77 billion at the end of the previous fiscal year to ¥7.548 billion, while retirement benefit liabilities increased from ¥477 million to ¥4.773 billion. - FY2022-Q3MitigatedAnnual report
「Retirement benefit assets 17,770 20,065」
Retirement benefit assets increased from ¥17.77 billion at the end of March 2021 to ¥20.065 billion at the end of December 2021, while retirement benefit liabilities also decreased from ¥477 million to ¥447 million. - FY2022-Q2MitigatedAnnual report
「Retirement benefit assets 17,770 19,264」
Retirement benefit assets increased from ¥17.77 billion at the end of March 2021 to ¥19.264 billion at the end of September 2021, while retirement benefit liabilities also decreased from ¥477 million to ¥432 million. - FY2022-Q1MitigatedAnnual report
「Retirement benefit assets 17,770 18,482」
Retirement benefit assets increased from ¥17.77 billion at the end of March 2021 to ¥18.482 billion at the end of June 2021, while retirement benefit liabilities also decreased from ¥477 million to ¥404 million. - FY2021MitigatedAnnual report
「Retirement benefit assets 17,770」
Retirement benefit assets increased from ¥5.279 billion at the end of the previous fiscal year to ¥17.77 billion, while retirement benefit liabilities decreased from ¥3.708 billion to ¥477 million. - FY2021-Q3MitigatedAnnual report
「Retirement benefit assets 5,279 6,422」
Retirement benefit assets increased from ¥5.279 billion at the end of March 2020 to ¥6.422 billion at the end of December 2020. Retirement benefit liabilities also decreased from ¥3.708 billion to ¥2.857 billion. - FY2021-Q2MitigatedAnnual report
「Retirement benefit assets 5,279 6,039」
Retirement benefit assets increased from ¥5.279 billion at the end of March 2020 to ¥6.039 billion at the end of September 2020, while retirement benefit liabilities also decreased from ¥3.708 billion to ¥3.039 billion. - FY2021-Q1MitigatedAnnual report
「Retirement benefit assets 5,279 5,661」
Retirement benefit assets increased from ¥5.279 billion at the end of March 2020 to ¥5.661 billion at the end of June 2020, while retirement benefit liabilities decreased from ¥3.708 billion to ¥3.303 billion. - FY2020WorsenedAnnual report
「Retirement benefit assets 6,162 5,279」
Retirement benefit assets decreased from ¥6.162 billion at the end of March 2019 to ¥5.279 billion at the end of March 2020, while retirement benefit liabilities increased from ¥2.864 billion to ¥3.708 billion. - FY2020-Q3MitigatedAnnual report
「Retirement benefit assets 6,162 8,390」
Retirement benefit assets increased from ¥6.162 billion at the end of March 2019 to ¥8.39 billion at the end of December 2019. - FY2020-Q2MitigatedAnnual report
「Retirement benefit assets 6,162 8,002」
Retirement benefit assets increased from ¥6.162 billion at the end of March 2019 to ¥8.002 billion at the end of September 2019. - FY2020-Q1MitigatedAnnual report
「Retirement benefit assets 6,162 7,084」
Retirement benefit assets increased from ¥6.162 billion at the end of March 2019 to ¥7.084 billion at the end of June 2019. - FY2019WorsenedAnnual report
「Retirement benefit-related adjustment △18,540」
The retirement benefit-related adjustment was negative by ¥18.54 billion in the current fiscal year, while retirement benefit assets also declined from ¥25.652 billion to ¥6.162 billion. - FY2017RestatedAnnual report
「Retirement benefit obligations and expenses may fluctuate if actual results differ from the assumptions and estimates due to sudden changes in market conditions or other factors, or if the assumptions and estimates are revised.」
Reiterates the risk of changes in retirement benefit assumptions. - FY2017-Q3First statedAnnual report
「The Group's retirement benefit obligations and expenses are calculated based on multiple assumptions and estimates, including the discount rate and expected rate of return on pension assets. However, retirement benefit obligations and expenses may fluctuate if actual results differ from the assumptions and estimates due to sudden changes in market conditions or other factors, or if the assumptions and estimates are revised.」
The disclosure identifies the risk of fluctuations resulting from changes in or deviations from assumptions such as the discount rate and expected rate of return on pension assets.