Risk of fluctuations in retirement benefit obligations and pension assets
First written in FY2018. 3 of 4 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2020: 7 of 49 companies on the "Worse" side.
32 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「Losses may arise if the fair value of the Bank's pension assets declines, the returns on pension asset investments fall, the actuarial premises and assumptions used to calculate projected benefit obligations change, or accounting standards for retirement benefits are revised.」
The risks of retirement benefit-related losses arising from pension assets, investment returns, actuarial assumptions, and changes in accounting standards continue. - FY2022RestatedAnnual report
「Losses may arise if the fair value of the Bank's pension assets declines, the returns on pension asset investments fall, the actuarial premises and assumptions used to calculate projected benefit obligations change, or accounting standards for retirement benefits are revised.」
The risks of retirement benefit-related losses arising from pension assets, investment returns, actuarial assumptions, and changes in accounting standards continue. - FY2019RestatedAnnual report
「Losses may arise if the fair value of the Bank's pension assets declines, the returns on pension asset investments fall, the actuarial premises and assumptions used to calculate projected benefit obligations change, or accounting standards for retirement benefits are revised.」
The risks of retirement benefit-related losses arising from pension assets, investment returns, actuarial assumptions, and changes in accounting standards continue. - FY2018First statedAnnual report
「Losses may arise if the fair value of the Bank's pension assets declines, the returns on pension asset investments fall, the actuarial premises and assumptions used to calculate projected benefit obligations change, or accounting standards for retirement benefits are revised.」
Risks of retirement benefit-related losses arising from changes in the fair value and investment returns of pension assets, actuarial assumptions, and accounting standards are disclosed.