Changes in assumptions for retirement benefit obligations and investment performance
First written in FY2018. 12 of 13 entries say "Restated". Latest entry: FY2023-Q3.
The whole theme swung hardest in 2023: 3 of 20 companies on the "Worse" side.
25 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「During the cumulative third quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
No significant changes are considered to have occurred regarding assumptions for retirement benefit obligations and investment performance. - FY2023-Q2RestatedAnnual report
「During the cumulative second quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
No significant changes are considered to have occurred regarding assumptions for retirement benefit obligations and investment performance. - FY2022RestatedAnnual report
「If actual investment performance differs from the assumptions, or if the assumptions change, the impact will accumulate and be recognized systematically over future periods, potentially affecting the Group's operating results and financial position.」
The risk of changes in assumptions for retirement benefit obligations and investment performance of pension assets remains. - FY2022-Q3RestatedAnnual report
「During the cumulative third quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
No significant changes are considered to have occurred regarding assumptions for retirement benefit obligations and investment performance. - FY2021-Q2RestatedAnnual report
「During the cumulative second quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
No significant changes are considered to have occurred regarding assumptions for retirement benefit obligations and investment performance. - FY2021-Q1RestatedAnnual report
「During the cumulative first quarter under review, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
No significant changes are considered to have occurred regarding assumptions for retirement benefit obligations and investment performance. - FY2020-Q2RestatedAnnual report
「During the cumulative second quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
No significant changes are considered to have occurred regarding assumptions for retirement benefit obligations and investment performance. - FY2020-Q1RestatedAnnual report
「During the cumulative first quarter under review, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
No significant changes are considered to have occurred regarding assumptions for retirement benefit obligations and investment performance. - FY2019RestatedAnnual report
「If actual investment performance differs from the assumptions, or if the assumptions change, the impact will accumulate and be recognized systematically over future periods, potentially affecting the Group's operating results and financial position.」
The risk that changes in assumptions for retirement benefit obligations and investment performance of pension assets will affect future business performance and financial position remains. - FY2019-Q3RestatedAnnual report
「During the cumulative third quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
No significant changes are considered to have occurred regarding assumptions for retirement benefit obligations and investment performance. - FY2019-Q2RestatedAnnual report
「During the cumulative second quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
No significant changes are considered to have occurred regarding assumptions for retirement benefit obligations and investment performance. - FY2019-Q1RestatedAnnual report
「During the cumulative first quarter under review, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
No significant changes are considered to have occurred regarding assumptions for retirement benefit obligations and investment performance. - FY2018First statedAnnual report
「If actual investment performance differs from the assumptions, or if the assumptions change, the impact will accumulate and be recognized systematically over future periods, potentially affecting the Group's operating results and financial position.」
The disclosure states that differences in actuarial assumptions, such as the discount rate, and investment performance of pension assets could affect future business performance and financial position.