Risk related to retirement benefit obligations from changes in pension asset management and actuarial assumptions
First written in FY2017. 6 of 14 entries say "Mitigated", first in FY2024. Latest entry: FY2026.
28 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「Retirement benefit liability 623 624 Retirement benefit asset △879 △1,153 Net amount of liabilities and assets recognized on the consolidated balance sheet 356 △529」
The retirement benefit asset increased from ¥879 million to ¥1,153 million, and the net position improved from a ¥256 million liability to a ¥529 million asset. The risk from changes in pension asset management and actuarial assumptions continues. - 2026-05-13MitigatedResults
「退職給付に係る資産は1,153百万円、退職給付に係る負債は624百万円となりました。」
退職給付に係る資産が879百万円から1,153百万円へ増加し、負債は623百万円から624百万円となったため、資産超過額が拡大した。 - FY2026-H1MitigatedAnnual report
「Retirement benefit asset 879 920 Retirement benefit liability 623 635」
The retirement benefit asset increased from ¥879 million to ¥920 million, while the liability increased from ¥623 million to ¥635 million. The surplus of assets increased from ¥256 million to ¥285 million. - FY2025MitigatedAnnual report
「Retirement benefit liability 674 623 Retirement benefit asset △318 △879 Net amount of liabilities and assets recognized on the consolidated balance sheet 356 △256」
The retirement benefit liability decreased from ¥674 million to ¥623 million, while the retirement benefit asset increased from ¥318 million to ¥879 million. The net position improved from a ¥356 million liability to a ¥256 million asset. - FY2025-H1MitigatedAnnual report
「Retirement benefit asset 318 363 Retirement benefit liability 674 664」
The retirement benefit asset increased from ¥318 million to ¥363 million, while the retirement benefit liability decreased from ¥674 million to ¥664 million. The net retirement benefit liability position improved from the end of the previous fiscal year. - FY2024MitigatedAnnual report
「Retirement benefit liability 912 674 Retirement benefit asset － 318」
The retirement benefit liability decreased from ¥912 million to ¥674 million, and a retirement benefit asset of ¥318 million was also recognized. The net amount of the liability and asset decreased from ¥912 million to ¥356 million. - FY2024-Q3Further decrease in retirement benefit liabilityAnnual report
「Retirement benefit liability 912 844」
The retirement benefit liability decreased from ¥912 million at the end of March 2023 to ¥844 million at the end of December 2023. - FY2024-Q2Further decrease in retirement benefit liabilityAnnual report
「Retirement benefit liability 912 862」
The retirement benefit liability decreased from ¥912 million at the end of March 2023 to ¥862 million at the end of September 2023. - FY2024-Q1Decrease in liability for retirement benefitsAnnual report
「Retirement benefit liability 912 883」
The retirement benefit liability decreased from ¥912 million at the end of March 2023 to ¥883 million at the end of June 2023. - FY2023WorsenedAnnual report
「Retirement benefit obligations at period-end 6,068 6,038 Retirement benefit assets at period-end 5,326 5,126 Retirement benefit liability recognized on the consolidated balance sheet 742 912」
Pension assets decreased from ¥53,206 million to ¥51,206 million, while the retirement benefit liability increased from ¥742 million to ¥912 million. Changes in pension asset management and actuarial assumptions are reflected in the financial figures. - FY2021RestatedAnnual report
「Our retirement benefit expenses and obligations are calculated based on actuarial assumptions established under the pension plan, including the expected rate of return on plan assets and the discount rate. If the fair value of pension assets declines, actual results differ from the assumptions, or the assumptions are changed, our operating results and financial condition may be adversely affected.」
The risk associated with actuarial assumptions, including the fair value of pension assets and discount rates, continues. - FY2019RestatedAnnual report
「Our retirement benefit expenses and obligations are calculated based on actuarial assumptions established under the pension plan, including the expected rate of return on plan assets and the discount rate. If the fair value of pension assets declines, actual results differ from the assumptions, or the assumptions are changed, our operating results and financial condition may be adversely affected.」
The risk associated with changes in actuarial assumptions, including the fair value of pension assets and discount rates, continues. - FY2018RestatedAnnual report
「Our retirement benefit expenses and obligations are calculated based on actuarial assumptions established under the pension plan, including the expected rate of return on plan assets and the discount rate. If the fair value of pension assets declines, actual results differ from the assumptions, or the assumptions are changed, our operating results and financial condition may be adversely affected.」
The risk associated with changes in actuarial assumptions, including the fair value of pension assets and discount rates, continues. - FY2017First statedAnnual report
「If the fair value of pension assets declines, actual results differ from the assumptions, or the assumptions are changed, our operating results and financial condition may be adversely affected.」
The risk that differences in assumptions, including the fair value of pension assets, expected rate of return on plan assets and discount rate, will affect operating results and financial condition is indicated.