Assumption and Pension Asset Investment Risks Related to Retirement Benefit Obligations
First written in FY2016. 19 of 20 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2020: 7 of 49 companies on the "Worse" side.
30 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「During the interim consolidated accounting period, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
退職給付債務の前提条件・年金資産運用リスクについて、重要な変更がないと記載している。 - FY2025-H1RestatedAnnual report
「During the interim consolidated accounting period, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
退職給付債務の前提条件・年金資産運用リスクについて、重要な変更がないと記載している。 - FY2024-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
退職給付債務の前提条件・年金資産運用リスクについて、重要な変更がないと記載している。 - FY2024-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
退職給付債務の前提条件・年金資産運用リスクについて、重要な変更がないと記載している。 - FY2023-Q2RestatedAnnual report
「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
退職給付債務の前提条件・年金資産運用リスクについて、重要な変更がないと記載している。 - FY2023-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
退職給付債務の前提条件・年金資産運用リスクについて、重要な変更がないと記載している。 - FY2020-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
退職給付債務の前提条件・年金資産運用リスクについて、重要な変更がないと記載している。 - FY2020-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
退職給付債務の前提条件・年金資産運用リスクについて、重要な変更がないと記載している。 - FY2019RestatedAnnual report
「If these assumptions change because of changes in economic conditions or other factors, or if the performance of pension assets deteriorates, actuarial differences may affect financial results thereafter.」
退職給付債務の割引率・長期期待運用収益率等の前提条件と年金資産運用に関するリスクを再掲している。 - FY2019-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
退職給付債務の前提条件・年金資産運用リスクについて、重要な変更がないと記載している。 - FY2019-Q2RestatedAnnual report
「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
退職給付債務の前提条件・年金資産運用リスクについて、重要な変更がないと記載している。 - FY2019-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
退職給付債務の前提条件・年金資産運用リスクについて、重要な変更がないと記載している。 - FY2018RestatedAnnual report
「If these assumptions change because of changes in economic conditions or other factors, or if the performance of pension assets deteriorates, actuarial differences may affect financial results thereafter.」
割引率・長期期待運用収益率等の前提条件と年金資産運用の悪化による業績影響リスクを再掲している。 - FY2018-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
退職給付債務の前提条件・年金資産運用リスクについて、重要な変更がないと記載している。 - FY2018-Q2RestatedAnnual report
「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
退職給付債務の前提条件・年金資産運用リスクについて、重要な変更がないと記載している。 - FY2018-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
退職給付債務の前提条件・年金資産運用リスクについて、重要な変更がないと記載している。 - FY2017RestatedAnnual report
「If these assumptions change because of changes in economic conditions or other factors, or if the performance of pension assets deteriorates, actuarial differences may affect financial results thereafter.」
割引率・長期期待運用収益率等の前提条件と年金資産運用に関するリスクを再掲している。 - FY2017-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
退職給付債務の前提条件・年金資産運用リスクについて重要な変更がないと記載している。 - FY2017-Q2RestatedAnnual report
「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
退職給付債務の前提条件・年金資産運用リスクについて重要な変更がないと記載している。 - FY2016,Annual report
「If these assumptions change because of changes in economic conditions or other factors, or if the performance of pension assets deteriorates, actuarial differences may affect financial results thereafter.」
The principal sources of variation are assumptions such as the discount rate and expected long-term rate of return, as well as pension asset investment performance.