Komori
Nagawa (9663) · RiskRestated

Risk of changes in retirement benefit calculation assumptions and deterioration in pension investment performance

First written in FY2017. 3 of 4 entries say "Restated". Latest entry: FY2023.

4entries
7years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017 – FY20232017: 120172018: 120182019: 020192020: 120202021: 020212022: 020222023: 12023
Same theme, other companies
Retirement Benefit Obligation and Pension Asset Investment Environment RiskA theme 50 companies write about · 49 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2025: 2 of 16 companies on the "Worse" side.

20 other companies' latest entry also says "Restated".

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 50 companies compared. The sentences above are computed from all 50.
Full recordFilings, disclosures and news, newest first
  1. FY2023RestatedAnnual report

    「In addition, a future decline in the discount rate or deterioration in investment returns may affect the operating results and financial position of the Group.」

    The risk of deterioration in the discount rate and pension investment returns related to retirement benefits continues.
  2. FY2020RestatedAnnual report

    「In addition, a future decline in the discount rate or deterioration in investment returns may affect the operating results and financial position of the Group.」

    The risk of deterioration in the discount rate and pension investment returns related to retirement benefits continues.
  3. FY2018RestatedAnnual report

    「In addition, a future decline in the discount rate or deterioration in investment returns may affect the operating results and financial position of the Group.」

    The risk of deterioration in the discount rate and pension investment returns related to retirement benefits continues.
  4. FY2017First statedAnnual report

    「A future decline in the discount rate or deterioration in investment returns may affect the operating results and financial position of the Group.」

    Changes in assumptions such as the discount rate and expected rate of return on pension assets, as well as changes in investment returns, are described as risks related to retirement benefit expenses and obligations.
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