Risk of fluctuations in the discount rate and rate of return on plan assets for retirement benefits
First written in FY2022. 1 of 2 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2020: 7 of 53 companies on the "Worse" side.
36 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「We therefore focus our investment policy on risk reduction and receive regular investment reports from Dai-ichi Life Insurance Company, Limited and Nippon Life Insurance Company, the institutions with which the funds are invested.」
The company continues to manage retirement benefit assets on a risk-reducing basis and receive regular reports from the investment institutions. - FY2022First statedAnnual report
「Accordingly, a decline in the discount rate or deterioration in investment returns could affect operating results and financial position. We therefore focus our investment policy on risk reduction and receive regular investment reports from Dai-ichi Life Insurance Company, Limited and Nippon Life Insurance Company, the institutions with which the funds are invested.」
For retirement benefits, the company identified the impact of a lower discount rate or deterioration in investment returns on expenses and liabilities as a risk, and cited risk-reducing investment management and regular reporting as countermeasures.