Changes in Pension Assets and Pension Liabilities
First written in FY2017. 1 of 2 entries say "Restated". Latest entry: FY2018.
The whole theme swung hardest in 2023: 2 of 13 companies on the "Worse" side.
15 other companies' latest entry also says "Restated".
- FY2018RestatedAnnual report
「A decline in the fair value of the Group's pension assets or other related assets, a decline in the investment return on its pension assets, changes in the actuarial premises and assumptions used to calculate projected benefit obligations, the recognition of unrecognized past service costs due to changes in the pension plan, fluctuations in interest rate conditions or other factors could affect the unfunded pension liability and annual contributions.」
The pension liability risk arising from the fair value and investment returns of pension assets, actuarial assumptions and changes to the pension plan is disclosed again. - FY2017First statedAnnual report
「A decline in the fair value of the Bank's pension assets or other related assets, a decline in the investment return on its pension assets, or changes in the actuarial premises and assumptions used to calculate projected benefit obligations could affect the unfunded pension liability and annual contributions.」
The Bank discloses the possibility that the fair value and investment returns of pension assets, actuarial assumptions and changes to the pension plan could affect unfunded liabilities and contributions.