Changes in Assumptions for Retirement Benefit Obligations and Pension Assets
First written in FY2018. 3 of 4 entries say "Restated". Latest entry: FY2020-Q3.
The whole theme swung hardest in 2020: 7 of 49 companies on the "Worse" side.
30 other companies' latest entry also says "Restated".
- FY2020-Q3RestatedAnnual report
「No new business or other risks arose during the nine months ended [the current third quarter]. There have also been no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
No material changes have been identified in the risks associated with changes in the assumptions for retirement benefit obligations and pension plan assets. - FY2019RestatedAnnual report
「Accordingly, a decline in the discount rate, deterioration in investment yields or a decline in the market value of shares held in the trust could adversely affect our group's operating results and financial condition.」
The risks of fluctuations in the discount rate, investment returns and market value of trust-held shares relating to retirement benefit obligations and pension plan assets continue. - FY2019-Q3RestatedAnnual report
「No new business or other risks arose during the nine months ended [the current third quarter]. There have also been no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
No material changes have been identified in the risks associated with changes in the assumptions for retirement benefit obligations and pension plan assets. - FY2018First statedAnnual report
「Accordingly, a decline in the discount rate, deterioration in investment yields or a decline in the market value of shares held in the trust could adversely affect our group's operating results and financial condition.」
The effects of the discount rate, returns on pension plan assets and the market value of shares held in the retirement benefit trust on retirement benefit expenses and obligations have been newly disclosed as separate risks.