Risk of Fluctuations in Retirement Benefit Obligations and Pension Assets
First written in FY2017. 9 of 10 entries say "Restated". Latest entry: FY2024-Q3.
The whole theme swung hardest in 2023: 2 of 13 companies on the "Worse" side.
15 other companies' latest entry also says "Restated".
- FY2024-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The disclosure states that there have been no material changes concerning the risk of fluctuations in retirement benefit obligations and pension assets. - FY2021RestatedAnnual report
「The Group's retirement benefit costs and obligations are calculated based on actuarial assumptions, including the discount rate. If these assumptions change, or if the fair value of actual plan assets declines, the Group's performance and financial condition may be adversely affected.」
The risk of changes in the assumptions used to calculate retirement benefit obligations and declines in the fair value of pension assets continues to be disclosed. - FY2021-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The disclosure states that there have been no material changes concerning the risk of fluctuations in retirement benefit obligations and pension assets. - FY2020-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The disclosure comprehensively states that there have been no material changes concerning the risk of fluctuations in retirement benefit obligations and pension assets. - FY2019RestatedAnnual report
「The Group's retirement benefit costs and obligations are calculated based on actuarial assumptions, including the discount rate. If these assumptions change, or if the fair value of actual plan assets declines, the Group's performance and financial condition may be adversely affected.」
The risk of changes in the assumptions used to calculate retirement benefit obligations and declines in the fair value of pension assets continues to be disclosed. - FY2019-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The disclosure states that there have been no material changes concerning the risk of fluctuations in retirement benefit obligations and pension assets. - FY2019-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 disclosure comprehensively states that there have been no material changes concerning the risk of fluctuations in retirement benefit obligations and pension assets. - FY2018RestatedAnnual report
「The Group's retirement benefit costs and obligations are calculated based on actuarial assumptions, including the discount rate. If these assumptions change, or if the fair value of actual plan assets declines, the Group's performance and financial condition may be adversely affected.」
The risk of changes in assumptions for retirement benefit obligations and pension assets, and declines in their fair value, continues to be disclosed. - FY2018-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The disclosure states that there have been no material changes concerning the risk of fluctuations in retirement benefit obligations and pension assets. - FY2017First statedAnnual report
「The Group's retirement benefit costs and obligations are calculated based on actuarial assumptions, including the discount rate. If these assumptions change, or if the fair value of actual plan assets declines, the Group's performance and financial condition may be adversely affected.」
For the first time, the impact on performance and financial condition of changes in assumptions such as the discount rate and declines in the fair value of pension assets was identified as a risk.