Risk of fluctuations in expenses due to retirement benefit assumptions and pension asset investment performance
First written in FY2017. 10 of 11 entries say "Restated". Latest entry: FY2026-H1.
83 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「During the current interim consolidated accounting period, there were no material changes in the occurrence of major risks that management recognizes as potentially having a material impact on the financial position, business performance or cash flows of the Group, or in the business and other risks described in the annual securities report for the previous fiscal year, among the matters concerning the business situation, financial position and other matters described in this interim securities report.」
The company states that there have been no significant changes in the risks related to retirement benefit assumptions and pension asset management affecting cost fluctuations. - FY2024-Q3RestatedAnnual report
「There were no material changes in business or other risks during the cumulative third quarter of the current consolidated fiscal year.」
The company states that there have been no significant changes in the risks related to retirement benefit assumptions and pension asset management affecting cost fluctuations. - FY2024-Q1RestatedAnnual report
「There were no material changes in business or other risks during the cumulative first quarter of the current consolidated fiscal year.」
The company states that there have been no significant changes in the risks related to retirement benefit assumptions and pension asset management affecting cost fluctuations. - FY2023-Q1RestatedAnnual report
「There were no material changes in business or other risks during the cumulative first quarter of the current consolidated fiscal year.」
The company states that there have been no significant changes in the risks related to retirement benefit assumptions and pension asset management affecting cost fluctuations. - FY2022RestatedAnnual report
「Retirement benefit costs and obligations for employees are calculated based on actuarial assumptions, including the discount rate, cumulative future retirement benefit points, employee turnover rate, mortality rate and long-term expected rate of return on pension assets. If actual results differ from these assumptions, particularly if significant changes in market conditions such as share prices affect the actual return on pension assets or the discount rate declines, actuarial differences may increase, and their amortisation may affect personnel expenses.」
The company reiterates the risk that changes in retirement benefit assumptions and pension asset management may affect personnel expenses. - FY2022-Q3RestatedAnnual report
「There were no material changes in business or other risks during the cumulative third quarter of the current consolidated fiscal year.」
The company states that there have been no significant changes in the risks related to retirement benefit assumptions and pension asset management affecting cost fluctuations. - FY2022-Q1RestatedAnnual report
「There were no material changes in business or other risks during the cumulative first quarter of the current consolidated fiscal year.」
The company states that there have been no significant changes in the risks related to retirement benefit assumptions and pension asset management affecting cost fluctuations. - FY2021-Q1RestatedAnnual report
「There were no material changes in business or other risks during the cumulative first quarter of the current consolidated fiscal year.」
The company states that there have been no significant changes in the risks related to retirement benefit assumptions and pension asset management affecting cost fluctuations. - FY2020-Q3RestatedAnnual report
「There were no material changes in business or other risks during the cumulative third quarter of the current consolidated fiscal year.」
The company states that there have been no significant changes in the business and other risks related to retirement benefit assumptions and pension asset management affecting cost fluctuations. - FY2019RestatedAnnual report
「Retirement benefit costs and obligations for employees are calculated based on actuarial assumptions, including the discount rate, cumulative future retirement benefit points, employee turnover rate, mortality rate and long-term expected rate of return on pension assets. If actual results differ from these assumptions, particularly if significant changes in market conditions such as share prices affect the actual return on pension assets or the discount rate declines, actuarial differences may increase, and their amortisation may affect personnel expenses.」
The company reiterates the risk that assumptions for retirement benefits, including the discount rate, employee turnover rate, mortality rate and return on pension assets, may affect personnel expenses. - FY2017First statedAnnual report
「Retirement benefit costs and obligations for employees are calculated based on actuarial assumptions, including the discount rate, cumulative future retirement benefit points, employee turnover rate, mortality rate and long-term expected rate of return on pension assets. If actual results differ from these assumptions, particularly if significant changes in market conditions such as share prices affect the actual return on pension assets, actuarial differences may increase, and their amortisation may affect personnel expenses.」
The company identifies the risk that changes in assumptions for retirement benefits, including the discount rate, employee turnover rate, mortality rate and return on pension assets, may affect costs and personnel expenses.