Volatility in Pension Obligations and Pension Asset Investment Performance
First written in FY2017. 14 of 17 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
「During the interim consolidated accounting period, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The company states that there are no material changes to the risk of fluctuations in pension obligations and pension asset management. - FY2024-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company states that there are no material changes to the risk of fluctuations in pension obligations and pension asset management. - FY2023Decrease in pension assets and decrease in actuarial differencesAnnual report
「Pension assets at period-end ¥54,347 million…Amount of actuarial differences arising △ ¥3,966 million」
Pension assets decreased from ¥57,707 million at the end of the previous fiscal year to ¥54,347 million, and the amount of actuarial differences arising was negative. The company reports actual fluctuations in pension asset management and pension obligations. - FY2023-Q3RestatedAnnual report
「During the nine-month period of the third quarter, there were no new business or other risks, or significant changes to the business and other risks described in the annual securities report for the previous fiscal year.」
The company states that there are no material changes to the risk of fluctuations in pension obligations and pension asset management. - FY2023-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company states that there are no material changes to the risk of fluctuations in pension obligations and pension asset management. - FY2023-Q1RestatedAnnual report
「During the cumulative first quarter under review, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company states that there are no material changes to the risk of fluctuations in pension obligations and pension asset management. - FY2022-Q3RestatedAnnual report
「During the nine-month period of the third quarter, there were no new business or other risks, or significant changes to the business and other risks described in the annual securities report for the previous fiscal year.」
The company states that there are no material changes to the risk of fluctuations in pension obligations and pension asset management. - FY2022-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company states that there are no material changes to the risk of fluctuations in pension obligations and pension asset management. - FY2022-Q1RestatedAnnual report
「During the cumulative first quarter under review, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company states that there are no material changes to the risk of fluctuations in pension obligations and pension asset management. - FY2021-Q1RestatedAnnual report
「During the cumulative first quarter under review, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company explicitly states that there are no material changes to the risk of fluctuations in pension obligations and pension asset management. - FY2020Decrease in pension assets and increase in actuarial differencesAnnual report
「Pension assets at period-end ¥45,595 million…Amount of actuarial differences arising △ ¥1,461 million」
Pension assets decreased from ¥46,435 million in the previous fiscal year to ¥45,595 million, and the amount of actuarial differences arising was also negative. - FY2020-Q3RestatedAnnual report
「During the nine-month period of the third quarter, there were no new business or other risks, or significant changes to the business and other risks described in the annual securities report for the previous fiscal year.」
The company explicitly states that there are no material changes to the risk of fluctuations in pension obligations and pension asset management. - FY2020-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company explicitly states that there are no material changes to the risk of fluctuations in pension obligations and pension asset management. - FY2019-Q3RestatedAnnual report
「During the nine-month period of the third quarter, there were no new business or other risks, or significant changes to the business and other risks described in the annual securities report for the previous fiscal year.」
The risk of fluctuations in pension obligations and pension asset management is treated as having no material changes. - FY2018RestatedAnnual report
「Losses may arise if the fair value of pension assets declines, the return on pension asset management falls below expectations, or the actuarial assumptions and other assumptions underlying the calculation of projected benefit obligations change.」
The company reiterates the risk of losses resulting from changes in pension asset prices, investment returns and actuarial assumptions. - FY2018-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The risk of fluctuations in pension obligations and pension asset management is treated as having no material changes. - FY2017First statedAnnual report
「Losses may arise if the fair value of pension assets declines, the return on pension asset management falls below expectations, or the actuarial assumptions and other assumptions underlying the calculation of projected benefit obligations change.」
The company describes the risk of losses resulting from changes in pension asset prices, investment returns and actuarial assumptions.