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Yellow Hat (9882) · RiskRestated

Cost Risk Associated with the Dissolution of the Automobile Promotion Association Employees’ Pension Fund

First written in FY2016. 19 of 21 entries say "Restated". Latest entry: FY2024-Q2.

21entries
8years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017-Q1 – FY2019-Q3RestatedFY2020-Q3 – FY2024-Q22016: 220162017: 320172018: 420182019: 220192020: 220202021: 220212022: 320222023: 32023
Same theme, other companies
Additional Cost Burden Associated with the Dissolution of an Employees' Pension FundA theme 28 companies write about · 24 as a headwind · 2 as a tailwind

The whole theme swung hardest in 2021: 1 of 8 companies on the "Worse" side.

4 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 28 companies compared. The sentences above are computed from all 28.
Full recordFilings, disclosures and news, newest first
  1. FY2024-Q2RestatedAnnual report

    「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    States that there have been no material changes in the risk of costs related to the dissolution and liquidation of the Automobile Promotion Association Employees' Pension Fund.
  2. FY2024-Q1RestatedAnnual report

    「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」

    States that there have been no material changes in the risk of costs related to the dissolution and liquidation of the Automobile Promotion Association Employees' Pension Fund.
  3. FY2023-Q3RestatedAnnual report

    「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    States that there have been no material changes in the risk of costs related to the dissolution and liquidation of the Automobile Promotion Association Employees' Pension Fund.
  4. FY2023-Q2RestatedAnnual report

    「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    States that there have been no material changes in the risk of costs related to the dissolution and liquidation of the Automobile Promotion Association Employees' Pension Fund.
  5. FY2023-Q1RestatedAnnual report

    「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」

    States that there have been no material changes in the risk of costs related to the dissolution and liquidation of the Automobile Promotion Association Employees' Pension Fund.
  6. FY2022-Q3RestatedAnnual report

    「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    States that there have been no material changes in the risk of costs related to the dissolution and liquidation of the Automobile Promotion Association Employees' Pension Fund.
  7. FY2022-Q2RestatedAnnual report

    「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    It is stated that there have been no material changes in the risk of costs related to the dissolution and liquidation of the Automobile Promotion Association Employees' Pension Fund.
  8. FY2022-Q1RestatedAnnual report

    「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」

    It is stated that there have been no material changes in the risk of costs related to the dissolution and liquidation of the Automobile Promotion Association Employees' Pension Fund.
  9. FY2021-Q2RestatedAnnual report

    「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    It is stated that there have been no material changes in the risk of costs related to the dissolution and liquidation of the Automobile Promotion Association Employees' Pension Fund.
  10. FY2020-Q3RestatedAnnual report

    「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    States that there have been no material changes in the risk of costs related to the dissolution and liquidation of the Automobile Promotion Association Employees' Pension Fund.
  11. FY2019MitigatedAnnual report

    「The Automobile Promotion Association Employees' Pension Fund, in which our company participated, was approved for dissolution by the Ministry of Health, Labour and Welfare in May 2016. All liquidation procedures were subsequently completed, and the liquidation was concluded in October 2018. No costs arose from the dissolution of the fund.」

    The fund's liquidation procedures were concluded in October 2018, and no costs arose from its dissolution, reducing the previous risk of costs arising.
  12. FY2019-Q3RestatedAnnual report

    「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    States that there have been no material changes in the risk of costs related to dissolution of the Automobile Promotion Association Employees' Pension Fund.
  13. FY2019-Q2RestatedAnnual report

    「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    States that there have been no material changes in the risk of costs related to dissolution of the Automobile Promotion Association Employees' Pension Fund.
  14. FY2019-Q1RestatedAnnual report

    「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    States that there have been no material changes in the risk of costs related to dissolution of the Automobile Promotion Association Employees' Pension Fund.
  15. FY2018RestatedAnnual report

    「The Automobile Promotion Association Employees' Pension Fund, in which our company participated, was approved for dissolution by the Ministry of Health, Labour and Welfare in May 2016.」

    Reiterates that the fund's dissolution has been approved. No new amount is provided for the costs or impact on results associated with the dissolution.
  16. FY2018-Q3RestatedAnnual report

    「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    States that there have been no material changes in the risk of costs related to dissolution of the Automobile Promotion Association Employees' Pension Fund.
  17. FY2018-Q2RestatedAnnual report

    「At present, it is not possible to reasonably calculate the costs arising from the dissolution of the fund or its impact on consolidated results.」

    Even after the Ministry of Health, Labour and Welfare approved the dissolution, the costs arising from the dissolution and its impact on consolidated results continue to be disclosed as not reasonably calculable.
  18. FY2018-Q1RestatedAnnual report

    「At present, it is not possible to reasonably calculate the costs arising from the dissolution of the fund or its impact on consolidated results.」

    Even after the Ministry of Health, Labour and Welfare approved the dissolution, the costs arising from the dissolution and its impact on consolidated results continue to be disclosed as not reasonably calculable.
  19. FY2017-Q3RestatedAnnual report

    「At present, it is not possible to reasonably calculate the costs arising from the dissolution of the fund or its impact on consolidated results.」

    Even after the Ministry of Health, Labour and Welfare approved the dissolution, the costs arising from the dissolution and its impact on consolidated results continue to be disclosed as not reasonably calculable.
  20. FY2017-Q1RestatedAnnual report

    「At present, it is not possible to reasonably calculate the costs arising from the dissolution of the fund or its impact on consolidated results.」

    Even after the Ministry of Health, Labour and Welfare approved the dissolution, the costs arising from the dissolution and its impact on consolidated results continue to be disclosed as not reasonably calculable.
  21. FY2016MaterialisedAnnual report

    「At present, it is not possible to reasonably calculate the costs arising from the dissolution of the fund or its impact on consolidated results.」

    States that the Ministry of Health, Labour and Welfare approved the dissolution, meaning that the dissolution itself has occurred. However, the costs and impact on results have not been calculated.
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Cost Risk Associated with the Dissolution of the Automobile Promotion Association Employees’ Pension Fund | YELLOW HAT LTD. (9882) | Komori