Kamigumi (9364) · RiskMitigated
Impact of lower discount rates on retirement benefit obligations and expenses
First written in FY2018. 5 of 7 entries say "Mitigated", first in FY2021. Latest entry: FY2026.
7entries
9years
0from disclosures
How it moved
Same theme, other companies
Risk of Changes in Actuarial Assumptions for Retirement Benefit ObligationsA theme 171 companies write about · 171 as a headwind · 0 as a tailwind
24 other companies' latest entry also says "Mitigated".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 171 companies compared. The sentences above are computed from all 171.Full recordFilings, disclosures and news, newest first
- FY2026MitigatedAnnual report
「Discount rate 2.1–2.3% 3.1–3.4%」
The retirement benefit discount rate increased from 2.1–2.3% in the previous period to 3.1–3.4%, mitigating the risk of higher obligations and expenses resulting from a decline in the discount rate. - FY2025MitigatedAnnual report
「Discount rate 1.4–1.6% 2.1–2.3%」
The retirement benefit discount rate increased from 1.4–1.6% in the previous period to 2.1–2.3%, mitigating the risk of higher obligations and expenses resulting from a decline in the discount rate. Liabilities related to retirement benefits also declined from ¥17,059 million to ¥16,221 million. - FY2024MitigatedAnnual report
「Discount rate 0.9–1.1% 1.4–1.6%」
The retirement benefit discount rate increased from 0.9–1.1% in the previous period to 1.4–1.6%, mitigating the risk of a decline in the discount rate. - FY2022MitigatedAnnual report
「Discount rate 0.4–0.5% 0.6–0.7%」
The retirement benefit discount rate increased from 0.4–0.5% in the previous period to 0.6–0.7%, mitigating the downside risk. However, liabilities related to retirement benefits increased by ¥158 million. - FY2021MitigatedAnnual report
「Key actuarial assumptions Discount rate 0.4–0.5%」
The discount rate increased from 0.3–0.4% in the previous period to 0.4–0.5%, mitigating the downside risk identified in the previous period. Meanwhile, liabilities related to retirement benefits increased. - FY2019MaterialisedAnnual report
「Key actuarial assumptions Discount rate 0.3–0.4%」
The discount rate declined from 0.5–0.6% in the previous period to 0.3–0.4%, while liabilities related to retirement benefits increased from ¥15,955 million to ¥16,876 million. - FY2018First statedAnnual report
「Accordingly, if the discount rate declines in the future, performance and financial position may be affected.」
Discloses that a decline in the discount rate, a key actuarial assumption used to calculate retirement benefit obligations, may affect performance and financial position through future expenses and obligations.