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Bank of The Ryukyus,Limited (8399) · RiskMitigated

Risk from changes in assumptions underlying retirement benefit obligations and pension assets

First written in FY2016. 7 of 30 entries say "Mitigated", first in FY2021. Latest entry: FY2026.

30entries
11years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseOtherFY2016 – FY2021-Q3OtherFY2023-Q1 – FY2024-Q3OtherFY2025-H1 – FY2026-H12016: 320162017: 120172018: 420182019: 420192020: 320202021: 420212022: 320222023: 320232024: 320242025: 120252026: 12026
Same theme, other companies
Risk of Changes in Actuarial Assumptions for Retirement Benefit ObligationsA theme 168 companies write about · 168 as a headwind · 0 as a tailwind

24 other companies' latest entry also says "Mitigated".

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 168 companies compared. The sentences above are computed from all 168.
Full recordFilings, disclosures and news, newest first
  1. FY2026MitigatedAnnual report

    「Retirement benefit liabilities 603 610 Retirement benefit assets 1,855 2,924」

    Retirement benefit assets increased to ¥2,924 million, further widening the surplus of pension assets over retirement benefit obligations.
  2. FY2026-H1Update on interim-period balanceAnnual report

    「Retirement benefit assets ¥1,855 million ¥1,793 million Retirement benefit liabilities ¥603 million ¥610 million」

    Retirement benefit assets decreased from ¥1.855 billion to ¥1.793 billion, while liabilities increased from ¥603 million to ¥610 million.
  3. FY2025-H1Update on interim-period balanceAnnual report

    「Retirement benefit assets 1,705 1,675 Retirement benefit liabilities 565 580」

    Retirement benefit assets decreased from ¥1,705 million to ¥1,675 million, while liabilities increased from ¥565 million to ¥580 million.
  4. FY2024MitigatedAnnual report

    「Retirement benefit liabilities 534 565 Retirement benefit assets 1,138 1,705」

    Retirement benefit assets increased from ¥1,138 million to ¥1,705 million, while liabilities stood at ¥565 million, up from ¥534 million. The disclosure indicates that pension assets exceeded retirement benefit obligations.
  5. FY2024-Q3Updated third-quarter balanceAnnual report

    「Retirement benefit assets 1,138 1,130 Retirement benefit liabilities 534 563」

    Retirement benefit assets decreased from ¥1,138 million at the end of the previous fiscal year to ¥1,130 million, while retirement benefit liabilities increased from ¥534 million to ¥563 million.
  6. FY2024-Q2Update on interim-period balanceAnnual report

    「Retirement benefit assets 1,138 1,133 Retirement benefit liabilities 534 567」

    Retirement benefit assets decreased from ¥1,138 million to ¥1,133 million, while liabilities increased from ¥534 million to ¥567 million.
  7. FY2024-Q1Updated first-quarter balanceAnnual report

    「Retirement benefit assets 1,138 1,138 Retirement benefit liabilities 534 551」

    Retirement benefit assets stood at ¥1,138 million, unchanged from the end of the previous fiscal year, while retirement benefit liabilities increased from ¥534 million to ¥551 million.
  8. FY2023-Q3Updated third-quarter balanceAnnual report

    「Retirement benefit assets 1,032 1,005 Retirement benefit liabilities 223 573」

    Retirement benefit assets decreased from ¥1,032 million to ¥1,005 million, while liabilities increased from ¥223 million to ¥573 million.
  9. FY2023-Q1Updated first-quarter balanceAnnual report

    「Retirement benefit assets 1,032 1,028 Retirement benefit liabilities 223 226」

    Retirement benefit assets decreased from ¥1,032 million to ¥1,028 million, while liabilities increased from ¥223 million to ¥226 million.
  10. FY2022MitigatedAnnual report

    「Since October 2021, the bank has transitioned all defined benefit corporate pension plans (DB) for employees in service to defined contribution pension plans (DC). As a result, the balances of retirement benefit obligations, pension assets and other items decreased by approximately ¥7.2 billion year on year, to approximately ¥15.4 billion as of 31 March 2022, reducing the amount of risk arising from fluctuations in yields and other factors.」

    The transition from defined benefit pension plans to defined contribution pension plans reduced retirement benefit-related balances and exposure to yield fluctuation risk.
  11. FY2022-Q3MitigatedAnnual report

    「Retirement benefit assets 815 2,494 Retirement benefit liabilities 890 219」

    In connection with the transition from defined benefit corporate pension plans to defined contribution pension plans, retirement benefit assets increased from ¥815 million to ¥2,494 million, while liabilities decreased from ¥890 million to ¥219 million.
  12. FY2022-Q2MitigatedAnnual report

    「Retirement benefit assets 815 874 Retirement benefit liabilities 890 842」

    Retirement benefit assets increased from ¥815 million to ¥874 million, while liabilities decreased from ¥890 million to ¥842 million.
  13. FY2022-Q1MitigatedAnnual report

    「Retirement benefit assets 815 853 Retirement benefit liabilities 890 870」

    Retirement benefit assets increased from ¥815 million to ¥853 million, while liabilities decreased from ¥890 million to ¥870 million.
  14. FY2021MitigatedAnnual report

    「Retirement benefit liabilities 1,123 890 Retirement benefit assets 412 815」

    Retirement benefit liabilities decreased from ¥1,123 million to ¥890 million, while assets increased from ¥412 million to ¥815 million. Net liabilities also decreased from ¥710 million to ¥74 million.
  15. FY2021-Q3Updated third-quarter balanceAnnual report

    「Retirement benefit assets 412 416 Retirement benefit liabilities 1,123 1,034」

    Retirement benefit assets increased from ¥412 million at the end of the previous fiscal year to ¥416 million, while liabilities decreased from ¥1,123 million to ¥1,034 million.
  16. FY2021-Q2Update on interim-period balanceAnnual report

    「Retirement benefit assets 412 413 Retirement benefit liabilities 1,123 1,069」

    Retirement benefit assets increased from ¥412 million to ¥413 million, while liabilities decreased from ¥1,123 million to ¥1,069 million.
  17. FY2021-Q1Updated first-quarter balanceAnnual report

    「Retirement benefit assets 412 400 Retirement benefit liabilities 1,123 1,096」

    Retirement benefit assets decreased from ¥412 million at the end of the previous fiscal year to ¥400 million, while liabilities decreased from ¥1,123 million to ¥1,096 million.
  18. FY2020-Q3Updated third-quarter balanceAnnual report

    「Retirement benefit assets 479 482 Retirement benefit liabilities 810 735」

    Retirement benefit assets increased from ¥479 million at the end of the previous fiscal year to ¥482 million, while liabilities decreased from ¥810 million to ¥735 million.
  19. FY2020-Q2Update on interim-period balanceAnnual report

    「Retirement benefit assets 479 480 Retirement benefit liabilities 810 755」

    Retirement benefit assets increased from ¥479 million to ¥480 million, while liabilities decreased from ¥810 million to ¥755 million.
  20. FY2020-Q1Balance updatedAnnual report

    「Asset related to retirement benefits 479 482 Liability related to retirement benefits 810 779」

    Retirement benefit assets increased from ¥479 million to ¥482 million, while liabilities decreased from ¥810 million to ¥779 million.
  21. FY2019Balance updatedAnnual report

    「Net liabilities and assets recognized on the consolidated balance sheet 136 330」

    The net liability or asset related to retirement benefits increased from ¥136 million at the end of the previous fiscal year to ¥330 million.
  22. FY2019-Q3Balance updatedAnnual report

    「Asset related to retirement benefits 486 513 Liability related to retirement benefits 622 509」

    The asset related to retirement benefits increased from ¥486 million to ¥513 million, while the liability decreased from ¥622 million to ¥509 million.
  23. FY2019-Q2Balance updatedAnnual report

    「Asset related to retirement benefits 486 524 Liability related to retirement benefits 622 536」

    The asset related to retirement benefits increased from ¥486 million to ¥524 million, while the liability decreased from ¥622 million to ¥536 million.
  24. FY2019-Q1Balance updatedAnnual report

    「Asset related to retirement benefits 486 521 Liability related to retirement benefits 622 560」

    The asset related to retirement benefits increased from ¥486 million to ¥521 million, while the liability decreased from ¥622 million to ¥560 million.
  25. FY2018Balance updatedAnnual report

    「Net liabilities and assets recognized on the consolidated balance sheet 1,944 136」

    The net liability or asset related to retirement benefits changed from ¥1,944 million at the end of the previous fiscal year to ¥136 million.
  26. FY2018-Q3RestatedAnnual report

    「During the cumulative third quarter under review, there were no material changes or newly arising risks from those described in the annual securities report for the previous fiscal year regarding business and other risks that could materially affect investors' decisions.」

    The company states that there have been no material changes or new risks regarding the risk of changes in the assumptions underlying retirement benefit obligations and pension plan assets.
  27. FY2017-Q3RestatedAnnual report

    「During the cumulative third quarter under review, there were no material changes or newly arising risks from those described in the annual securities report for the previous fiscal year regarding business and other risks that could materially affect investors' decisions.」

    The company reconfirms that there have been no material changes or new risks regarding the risk of changes in the assumptions underlying retirement benefit obligations and pension plan assets.
  28. FY2017-Q2RestatedAnnual report

    「During the cumulative second quarter under review, there were no material changes or newly arising risks from those described in the annual securities report for the previous fiscal year regarding business and other risks that could materially affect investors' decisions.」

    The company states that there have been no material changes or new risks regarding the risk of changes in the assumptions underlying retirement benefit obligations and pension plan assets.
  29. FY2017-Q1RestatedAnnual report

    「During the cumulative first quarter under review, there were no material changes or newly arising risks from those described in the annual securities report for the previous fiscal year regarding business and other risks that could materially affect investors' decisions.」

    The company states that there have been no material changes or newly emerging risks since the previous fiscal year regarding the risk of changes in the assumptions underlying retirement benefit obligations and pension plan assets.
  30. FY2016First statedAnnual report

    「If actual results differ from the assumptions, or if the assumptions change, additional losses may arise.」

    The liability for retirement benefits was ¥2,588 million at the end of the current fiscal year, based on actuarial assumptions including the expected return on pension plan assets.
Moved together

"Stimulating funding demand through financing that supports business partners' growth" moved the same way as this thread, in the same document, in 7 of its 30 moves.

754444★123456
  1. ★This thread
  2. 1Stimulating funding demand through financing that supports business partners' growth7×
  3. 2Credit Concentration Risk in the Okinawa Prefectural Economy and Specific Industries5×
  4. 3Diversification of Revenue Sources and Expansion of Business Scope4×
  5. 4Risk of Decline in Capital Adequacy Ratio4×
  6. 5Policy of contributing to the regional economy as a core financial institution in Okinawa Prefecture4×
  7. 6Enhancing Customer Value Through Stronger Front-Line Capabilities4×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
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Risk from changes in assumptions underlying retirement benefit obligations and pension assets | Bank of The Ryukyus,Limited (8399) | Komori