Komori
Resona Holdings (8308) · RiskRestated

Retirement Benefit Obligation Risk

First written in FY2017. 3 of 4 entries say "Restated". Latest entry: FY2019-Q3.

4entries
3years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017 – FY2019-Q32017: 220172018: 120182019: 12019
Same theme, other companies
Risk of Changes in Actuarial Assumptions for Retirement Benefit ObligationsA theme 171 companies write about · 171 as a headwind · 0 as a tailwind

86 other companies' latest entry also says "Restated".

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Showing 14 of the 171 companies compared. The sentences above are computed from all 171.
Full recordFilings, disclosures and news, newest first
  1. FY2019-Q3RestatedAnnual report

    「During the cumulative third-quarter consolidated period, there were no material changes in matters described in this quarterly report concerning the status of the business, financial information and other matters that could materially affect investors' decisions, or in 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 regarding the risk associated with retirement benefit obligations.
  2. FY2018RestatedAnnual report

    「If the fair value of the Group's pension assets declines, the investment return on the Group's pension assets declines, or the actuarial assumptions and other assumptions underlying the calculation of retirement benefit obligations change, actuarial differences may arise.」

    The Company continues to disclose the risk associated with retirement benefit obligations resulting from changes in pension asset prices, investment returns and the actuarial assumptions underlying the calculations.
  3. FY2018-Q1RestatedAnnual report

    「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any 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 regarding the risk associated with retirement benefit obligations.
  4. FY2017First statedAnnual report

    「If the fair value of the Group's pension assets declines, the investment return on the Group's pension assets declines, or the actuarial assumptions and other assumptions underlying the calculation of retirement benefit obligations change, actuarial differences may arise.」

    The Company discloses as a risk the impact on operating results and financial condition of changes in pension asset prices, investment returns and the actuarial assumptions underlying the calculations.
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