Retirement Benefit Plan Risk from Pension Asset Management and Changes in Assumptions
First written in FY2017. 14 of 15 entries say "Restated". Latest entry: FY2025-H1.
The whole theme swung hardest in 2020: 7 of 49 companies on the "Worse" side.
30 other companies' latest entry also says "Restated".
- FY2025-H1RestatedAnnual report
「No new business or other risks arose during the interim consolidated accounting period. In addition, there were no material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company disclosed that there have been no new developments or material changes concerning retirement benefit plan risks arising from pension asset management and changes in assumptions. - FY2024-Q3RestatedAnnual report
「There were no newly arising business or other risks during the third quarter of the current consolidated cumulative period. In addition, there were no material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company disclosed that there have been no new developments or material changes concerning retirement benefit plan risks arising from pension asset management and changes in assumptions. - FY2024-Q1RestatedAnnual report
「There were no newly arising business or other risks during the first quarter of the current consolidated cumulative period. In addition, there were no material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company disclosed that there have been no new developments or material changes concerning retirement benefit plan risks arising from pension asset management and changes in assumptions. - FY2022-Q3RestatedAnnual report
「There were no newly arising business or other risks during the third quarter of the current consolidated cumulative period. In addition, there were no material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company continues to disclose that there have been no new developments or material changes concerning retirement benefit plan risks arising from pension asset management and changes in assumptions. - FY2021RestatedAnnual report
「Retirement benefit expenses may increase if the market value of pension assets declines, returns on pension assets decrease, or actuarial premises and assumptions used to calculate projected benefit obligations are changed, which may adversely affect the company's business results and financial condition.」
The company continues to describe retirement benefit plan risks arising from pension asset prices and returns and changes in actuarial assumptions. - FY2021-Q3RestatedAnnual report
「There were no newly arising business or other risks during the third quarter of the current consolidated cumulative period. In addition, there were no material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company disclosed that there have been no new developments or material changes concerning retirement benefit plan risks arising from pension asset management and changes in assumptions. - FY2021-Q1RestatedAnnual report
「There were no newly arising business or other risks during the first quarter of the current consolidated cumulative period. In addition, there were no material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company disclosed that there have been no new developments or material changes concerning retirement benefit plan risks arising from pension asset management and changes in assumptions. - FY2020-Q2RestatedAnnual report
「There were no newly arising business or other risks during the second quarter of the current consolidated cumulative period. In addition, there were no material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company disclosed that there have been no new developments or material changes concerning retirement benefit plan risks arising from pension asset management and changes in assumptions. - FY2019-Q3RestatedAnnual report
「There were no newly arising business or other risks during the third quarter of the current consolidated cumulative period. In addition, there were no material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company disclosed that there have been no new developments or material changes concerning retirement benefit plan risks arising from pension asset management and changes in assumptions. - FY2019-Q2RestatedAnnual report
「There were no newly arising business or other risks during the second quarter of the current consolidated cumulative period. In addition, there were no material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company disclosed that there have been no new developments or material changes concerning retirement benefit plan risks arising from pension asset management and changes in assumptions. - FY2019-Q1RestatedAnnual report
「There were no newly arising business or other risks during the first quarter of the current consolidated cumulative period. In addition, there were no material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company disclosed that there have been no new developments or material changes concerning retirement benefit plan risks arising from pension asset management and changes in assumptions. - FY2018-Q3RestatedAnnual report
「There were no newly arising business or other risks during the third quarter of the current consolidated cumulative period. In addition, there were no material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company disclosed that there have been no new developments or material changes concerning retirement benefit plan risks arising from pension asset management and changes in assumptions. - FY2018-Q2RestatedAnnual report
「There were no newly arising business or other risks during the second quarter of the current consolidated cumulative period. In addition, there were no material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company disclosed that there have been no new developments or material changes concerning retirement benefit plan risks arising from pension asset management and changes in assumptions. - FY2018-Q1RestatedAnnual report
「There were no newly arising business or other risks during the first quarter of the current consolidated cumulative period. In addition, there were no material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company disclosed that there have been no new developments or material changes concerning retirement benefit plan risks arising from pension asset management and changes in assumptions. - FY2017First statedAnnual report
「Retirement benefit expenses may increase if the market value of pension assets declines, returns on pension assets decrease, or actuarial premises and assumptions used to calculate projected benefit obligations are changed.」
The company identified for the first time as a risk the potential increase in retirement benefit expenses due to declines in pension asset prices and returns and changes in actuarial assumptions.