Nissui (1332) · InitiativeRestated
Transition of part of the retirement lump-sum benefit plan to a defined contribution pension plan
First written in FY2018-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019.
3entries
3years
0from disclosures
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Same theme, other companies
Partial Transition from a Retirement Lump-Sum Benefit Plan to a Defined Contribution Pension PlanA theme 31 companies write about · 4 as a headwind · 22 as a tailwind
5 other companies' latest entry also says "Restated".
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Showing 14 of the 31 companies compared. The sentences above are computed from all 31.Full recordFilings, disclosures and news, newest first
- FY2019RestatedAnnual report
「当社は、2017年４月に退職一時金制度の一部について選択制の確定拠出年金制度へ移行している。」
退職一時金制度の一部を確定拠出年金制度へ移行した方針と制度運用を通期でも継続して記載している。 - FY2018-Q2RestatedAnnual report
「当社は、平成29年４月１日に、退職一時金制度の一部について確定拠出年金制度へ移行し、「退職給付制度間の移行等に関する会計処理」(企業会計基準適用指針第１号)を適用している。本移行に伴い、当第２四半期連結累計期間の特別利益として180百万円計上している。」
退職一時金制度の一部を確定拠出年金制度へ移行した事実と、移行に伴う特別利益180百万円の計上を再掲している。 - FY2018-Q1First statedAnnual report
「On 1 April 2017, the Company transferred part of its lump-sum retirement benefit plan to a defined-contribution pension plan and applied the Accounting for Transfers between Retirement Benefit Plans (Accounting Standards Application Guidance No. 1). In connection with the transfer, the Company recognized ¥180 million as extraordinary income for the six months ended September 30, 2017.」
Part of the lump-sum retirement benefit plan was transferred to a defined-contribution pension plan on 1 April 2017, and ¥180 million of extraordinary income was recognized in connection with the transfer.