Risk from Assumptions for Defined Benefit Obligations and Fluctuations in Pension Plan Assets
First written in FY2017. 18 of 20 entries say "Restated". Latest entry: FY2024-Q1.
The whole theme swung hardest in 2023: 3 of 20 companies on the "Worse" side.
25 other companies' latest entry also says "Restated".
- FY2024-Q1RestatedAnnual report
「During the first three months of the consolidated fiscal year, there were no material changes concerning matters described in the quarterly securities report that could materially affect investors' decisions, or to the business and other risks described in the securities report for the previous fiscal year.」
The Company states that there have been no material changes in the assumptions underlying retirement benefit obligations or the risks associated with fluctuations in pension assets. - FY2023RestatedAnnual report
「We appropriately manage pension asset investments by receiving reports on investment performance from investment management institutions and having group officers and employees with expertise in finance and human resources scrutinize their contents. However, a decline in the discount rate or deterioration in investment returns may adversely affect the operating results and financial condition of our group.」
The Company continues to describe measures for managing pension asset investments and retirement benefit risks arising from declines in the discount rate and deterioration in investment returns. - FY2023-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The Company states that there have been no material changes in the assumptions underlying retirement benefit obligations or the risks associated with fluctuations in pension assets. - FY2023-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The Company states that there have been no material changes in the assumptions underlying retirement benefit obligations or the risks associated with fluctuations in pension assets. - FY2022-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The Company states that there have been no material changes in the assumptions underlying retirement benefit obligations or the risks associated with fluctuations in pension assets. - FY2021-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The Company states that there have been no material changes in the assumptions underlying retirement benefit obligations or the risks associated with fluctuations in pension assets. - FY2021-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The Company states that there have been no material changes in the assumptions underlying retirement benefit obligations or the risks associated with fluctuations in pension assets. - FY2021-Q1RestatedAnnual report
「During the first three months of the consolidated fiscal year, there were no material changes concerning matters described in the quarterly securities report that could materially affect investors' decisions, or to the business and other risks described in the securities report for the previous fiscal year.」
The Company states that there have been no material changes in the assumptions underlying retirement benefit obligations or the risks associated with fluctuations in pension assets. - FY2020MitigatedAnnual report
「We appropriately manage pension asset investments by receiving reports on investment performance from investment management institutions and having group officers and employees with expertise in finance and human resources scrutinize their contents. However, a decline in the discount rate, deterioration in investment returns, or a decline in the share prices of shares held in trust may adversely affect the operating results and financial condition of our group.」
While continuing to recognize retirement benefit risks, the Company describes management through its investment policy, reports from investment management institutions, and review by personnel with relevant expertise. - FY2020-Q3RestatedAnnual report
「During the cumulative third quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The Company states that there have been no material changes in the assumptions underlying retirement benefit obligations or the risks associated with fluctuations in pension assets. - FY2020-Q1RestatedAnnual report
「During the cumulative first quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The Company states that there have been no material changes in the assumptions underlying retirement benefit obligations or the risks associated with fluctuations in pension assets. - FY2019RestatedAnnual report
「Accordingly, a decline in the discount rate, deterioration in investment returns, or a decline in the share prices of shares held in trust may adversely affect our operating results and financial condition.」
The Company continues to identify the discount rate, investment returns, and fluctuations in the share prices of shares held in the retirement benefit trust as risk factors for retirement benefit obligations. - FY2019-Q3RestatedAnnual report
「During the cumulative third quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The Company states that there have been no material changes in the assumptions underlying retirement benefit obligations or the risks associated with fluctuations in pension assets. - FY2019-Q2RestatedAnnual report
「During the cumulative second quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The Company states that there have been no material changes in the assumptions underlying retirement benefit obligations or the risks associated with fluctuations in pension assets. - FY2019-Q1RestatedAnnual report
「During the cumulative first quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The Company states that there have been no material changes in the assumptions underlying retirement benefit obligations or the risks associated with fluctuations in pension assets. - FY2018RestatedAnnual report
「Accordingly, a decline in the discount rate, deterioration in investment returns, or a decline in the share prices of shares held in trust may adversely affect our operating results and financial condition.」
The Company continues to identify the discount rate, investment returns, and fluctuations in the share prices of shares held in the retirement benefit trust as risk factors for retirement benefit obligations. - FY2018-Q3RestatedAnnual report
「During the cumulative third quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The Company states that there have been no material changes in the assumptions underlying retirement benefit obligations or the risks associated with fluctuations in pension assets. - FY2018-Q2RestatedAnnual report
「There have been no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The Company states that there have been no material changes in the assumptions underlying retirement benefit obligations or the risks associated with fluctuations in pension assets. - FY2018-Q1RestatedAnnual report
「There have been no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The Company states that there have been no material changes in the assumptions underlying retirement benefit obligations or the risks associated with fluctuations in pension assets. - FY2017First statedAnnual report
「Accordingly, a decline in the discount rate, deterioration in investment returns, or a decline in the share prices of shares held in trust may adversely affect our operating results and financial condition.」
For retirement benefit obligations, the Company identifies the discount rate, returns on pension assets, and fluctuations in the share prices of shares held in the retirement benefit trust as risk factors.