Risk of fluctuations in retirement benefit obligations and pension plan investment returns
First written in FY2023. 1 of 3 entries say "Restated". Latest entry: 2026-06-10.
24 other companies' latest entry also says "Mitigated".
- 2026-06-10MitigatedOccurring Fact
「Because pension assets, including the retirement benefit trust, substantially exceed retirement benefit obligations and this situation is expected to continue, we decided to cancel part of the retirement benefit trust and receive the assets back.」
In response to pension assets substantially exceeding retirement benefit obligations, the company decided to receive part of the retirement benefit trust back, indicating a reduction in fluctuations in the risks associated with retirement benefit obligations and pension asset management. - FY2024RestatedAnnual report
「If the investment return on pension assets declines or actuarial assumptions and other assumptions underlying the calculation of projected benefit obligations change, retirement benefit expenses may increase, potentially affecting the group's operating performance and financial position.」
The risk of fluctuations in retirement benefit obligations and pension asset management has been reiterated. - FY2023First statedAnnual report
「If the investment return on pension assets declines or actuarial assumptions and other assumptions underlying the calculation of projected benefit obligations change, retirement benefit expenses may increase, potentially affecting the group's operating performance and financial position.」
An increase in retirement benefit expenses resulting from lower investment returns on pension assets or changes in actuarial assumptions was newly identified as a major risk.