Komori
Suruga Bank (8358) · RiskRestated

Pension Liability Risk from Pension Plans and Pension Asset Management

First written in FY2017. 17 of 18 entries say "Restated". Latest entry: FY2025-H1.

18entries
8years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017 – FY2025-H12017: 320172018: 120182019: 220192020: 120202021: 320212022: 320222023: 320232024: 22024
Same theme, other companies
Retirement Benefit Obligation and Pension Asset Investment Environment RiskA theme 48 companies write about · 47 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2025: 2 of 15 companies on the "Worse" side.

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

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 48 companies compared. The sentences above are computed from all 48.
Full recordFilings, disclosures and news, newest first
  1. FY2025-H1RestatedAnnual report

    「There have been no material changes to the matters described under “Business and Other Risks” in the annual securities report for the previous fiscal year.」

    The company states that there have been no material changes regarding pension obligation risk arising from pension plans and pension asset management.
  2. FY2024-Q3RestatedAnnual report

    「There have been no material changes to the matters described under “Business and Other Risks” in the annual securities report for the previous fiscal year.」

    The company states that there have been no material changes regarding pension obligation risk arising from pension plans and pension asset management.
  3. FY2024-Q2RestatedAnnual report

    「There have been no material changes to the matters described under “Business and Other Risks” in the annual securities report for the previous fiscal year.」

    The company states that there have been no material changes regarding pension obligation risk arising from pension plans and pension asset management.
  4. FY2024-Q1RestatedAnnual report

    「There have been no material changes to the matters described under “Business and Other Risks” in the annual securities report for the previous fiscal year.」

    The company states that there have been no material changes regarding pension obligation risk arising from pension plans and pension asset management.
  5. FY2023-Q3RestatedAnnual report

    「There have been no material changes to the matters described under “Business and Other Risks” in the annual securities report for the previous fiscal year.」

    The company reiterates that there have been no material changes regarding pension obligation risk arising from pension plans and pension asset management.
  6. FY2023-Q2RestatedAnnual report

    「There have been no material changes to the matters described under “Business and Other Risks” in the annual securities report for the previous fiscal year.」

    The company states that there have been no material changes regarding pension obligation risk arising from pension plans and pension asset management.
  7. FY2023-Q1RestatedAnnual report

    「There have been no material changes to the matters described under “Business and Other Risks” in the annual securities report for the previous fiscal year.」

    The company states that there have been no material changes regarding pension obligation risk arising from pension plans and pension asset management.
  8. FY2022RestatedAnnual report

    「Losses may arise if the pension plan is changed, the fair value of pension assets declines, the return on pension asset management falls below expectations, or the actuarial assumptions and other assumptions used to calculate the projected benefit obligation are changed.」

    The company continues to disclose pension obligation risk arising from changes to pension plans, poor asset management performance and changes in actuarial assumptions.
  9. FY2022-Q2RestatedAnnual report

    「There have been no material changes to the matters described under “Business and Other Risks” in the annual securities report for the previous fiscal year.」

    The company states that there have been no material changes regarding pension obligation risk arising from pension plans and pension asset management.
  10. FY2022-Q1RestatedAnnual report

    「There have been no material changes to the matters described under “Business and Other Risks” in the annual securities report for the previous fiscal year.」

    The company states that there have been no material changes regarding pension obligation risk arising from pension plans and pension asset management.
  11. FY2021-Q3RestatedAnnual report

    「There have been no material changes to the matters described under “Business and Other Risks” in the annual securities report for the previous fiscal year.」

    The company reiterates that there have been no material changes regarding pension obligation risk arising from pension plans and pension asset management.
  12. FY2021-Q1RestatedAnnual report

    「There have been no material changes to the matters described under “Business and Other Risks” in the annual securities report for the previous fiscal year.」

    The company states that there have been no material changes regarding pension obligation risk arising from pension plans and pension asset management.
  13. FY2020-Q1RestatedAnnual report

    「There have been no material changes to the matters described under “Business and Other Risks” in the annual securities report for the previous fiscal year.」

    The company states that there have been no material changes regarding pension obligation risk arising from pension plans and pension asset management.
  14. FY2019-Q3RestatedAnnual report

    「There have been no material changes to the matters described under “Business and Other Risks” in the annual securities report for the previous fiscal year.」

    The company reiterates that there have been no material changes regarding pension obligation risk arising from pension plans and pension asset management.
  15. FY2019-Q1RestatedAnnual report

    「There have been no material changes to the matters described under “Business and Other Risks” in the annual securities report for the previous fiscal year.」

    The company states that there have been no material changes regarding pension obligation risk arising from pension plans and pension asset management.
  16. FY2018-Q2RestatedAnnual report

    「There have been no material changes to the matters described under “Business and Other Risks” in the annual securities report for the previous fiscal year.」

    The company states that there have been no material changes regarding pension obligation risk arising from pension plans and pension asset management.
  17. FY2018-Q1RestatedAnnual report

    「There have been no material changes to the matters described under “Business and Other Risks” in the annual securities report for the previous fiscal year.」

    The company states that there have been no material changes regarding pension obligation risk arising from pension plans and pension asset management.
  18. FY2017First statedAnnual report

    「The risk of losses related to pension obligations arising from changes to pension plans, poor performance in the management of pension assets and other factors」

    The company identifies as a risk losses related to pension obligations arising from changes to pension plans and poor performance in the management of pension assets.
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