Komori
Nishi-Nippon Railroad (9031) · RiskDiscount rate updated from 2.2% to 3.1%

Changes in Actuarial Assumptions for Retirement Benefit Obligations and Costs

First written in FY2017. 8 of 11 entries say "Restated". Latest entry: FY2026.

11entries
10years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017 – FY20262017: 320172018: 120182019: 120192020: 220202021: 220212022: 020222023: 020232024: 020242025: 120252026: 12026
Same theme, other companies
Risk of Changes in Actuarial Assumptions for Retirement Benefit ObligationsA theme 172 companies write about · 172 as a headwind · 0 as a tailwind

25 other companies' latest entry also says "Other".

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Showing 14 of the 172 companies compared. The sentences above are computed from all 172.
Full recordFilings, disclosures and news, newest first
  1. FY2026Discount rate updated from 2.2% to 3.1%Annual report

    「割引率 主として    2.2% 主として    3.1%」

    退職給付債務の数理計算上の主たる割引率が2.2%から3.1%へ変化した。
  2. FY2025割引率を1.0%から2.2%へ更新Annual report

    「割引率 主として    1.0% 主として    2.2%」

    退職給付債務の数理計算上の前提として、主たる割引率が1.0%から2.2%へ変化した。
  3. FY2021RestatedAnnual report

    「割引率、年金資産の長期期待運用収益率等の数理計算上の前提条件に基づいて算出されているため、前提条件に変更があった場合又は実際の結果が前提条件と異なる場合」

    退職給付債務・費用が数理計算上の前提条件に左右されるリスクを再掲している。
  4. FY2021-Q3RestatedAnnual report

    「During the cumulative third quarter, there were no newly arising business or other risks. There were also no material changes in the business and other risks described in the securities report for the previous fiscal year.」

    退職給付債務・費用の数理計算前提に関するリスクについて、新たな発生や重要な変更がないと記載している。
  5. FY2021-Q2RestatedAnnual report

    「No new business or other risks arose during the six-month period of the current consolidated fiscal year. There were also no material changes to the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    退職給付債務・費用の数理計算前提に関するリスクについて、新たな発生や重要な変更がないと記載している。
  6. FY2020-Q3RestatedAnnual report

    「There have been no material changes to the matters concerning business and other risks described in the annual securities report for the previous fiscal year.」

    退職給付債務・費用の数理計算前提に関するリスクについて、重要な変更がないと説明している。
  7. FY2019-Q3RestatedAnnual report

    「There are no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    退職給付債務・費用の数理計算前提に関するリスクについて、重要な変更がないと説明している。
  8. FY2018-Q3RestatedAnnual report

    「There have been no material changes to the matters concerning business and other risks described in the annual securities report for the previous fiscal year.」

    退職給付債務・費用の数理計算前提に関するリスクについて、重要な変更がないと説明している。
  9. FY2018-Q2RestatedAnnual report

    「There have been no material changes to the matters concerning business and other risks described in the annual securities report for the previous fiscal year.」

    退職給付債務・費用の数理計算前提に関するリスクについて、重要な変更がないと説明している。
  10. FY2018-Q1RestatedAnnual report

    「There have been no material changes to the matters concerning business and other risks described in the annual securities report for the previous fiscal year.」

    退職給付債務・費用の数理計算前提に関する前事業年度記載のリスクについて、重要な変更がないと説明している。
  11. FY2017First statedAnnual report

    「Because retirement benefit obligations and costs are calculated based on actuarial assumptions such as the discount rate and the long-term expected rate of return on pension assets, changes in those assumptions or differences between actual results and assumptions may affect subsequent business performance as actuarial differences.」

    The company identifies the risk that retirement benefit obligations and costs may be affected by assumptions such as the discount rate and expected returns on pension assets.
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Nishi-Nippon Railroad's next results are scheduled for 2026-11-06. Read the earnings preview
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