Fluctuations in Retirement Benefit Obligations and Pension Asset Investment
First written in FY2016. 2 of 4 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2020: 7 of 58 companies on the "Worse" side.
22 other companies' latest entry also says "Mitigated".
- FY2025MitigatedAnnual report
「On 1 March 2025, we transferred part of our retirement benefit plans, comprising a retirement lump-sum benefit plan and a defined benefit corporate pension plan, to a corporate defined contribution pension plan.」
The company transferred part of its retirement benefit plans to a defined contribution pension plan, thereby reducing exposure to defined benefit plan obligations and investment performance. - FY2018RestatedAnnual report
「If these underlying assumptions change due to changes in economic conditions or other factors, or if the investment performance of defined benefit corporate pension plan assets deteriorates, this may affect business performance thereafter through actuarial differences.」
The risk that changes in assumptions used to calculate retirement benefit obligations and fluctuations in pension asset investment performance will affect business performance continues. - FY2017RestatedAnnual report
「If these underlying assumptions change due to changes in economic conditions or other factors, or if the investment performance of defined benefit corporate pension plan assets deteriorates, this may affect business performance thereafter through actuarial differences.」
The risk that changes in assumptions such as the discount rate and expected rate of return on plan assets, and fluctuations in pension asset investment performance, will affect business performance continues. - FY2016First statedAnnual report
「If these underlying assumptions change due to changes in economic conditions or other factors, or if the investment performance of defined benefit corporate pension plan assets deteriorates, this may affect business performance thereafter through actuarial differences.」
The company describes the impact on business performance of changes in assumptions such as the discount rate and expected rate of return on plan assets, and deterioration in pension asset investment performance.