Discontinuation of the executive retirement bonus plan and cutoff payments
First written in FY2017-Q1. 3 of 4 entries say "Restated". Latest entry: FY2022-Q2.
26 other companies' latest entry also says "Restated".
- FY2022-Q2RestatedAnnual report
「During the cumulative second-quarter period, no new business or other risks arose. In addition, there were no significant changes to the business and other risks described in the securities report for the previous fiscal year.」
役員退職慰労金制度の廃止と打切り支給に関する事項について、重要な変更がないとしている。 - FY2017-Q3RestatedAnnual report
「これに伴い、第１四半期会計期間において「役員退職慰労引当金」203,221千円を全額取り崩し、固定負債の「長期未払金」として計上しております。」
役員退職慰労金制度の廃止および203,221千円の長期未払金への振替を継続開示している。 - FY2017-Q2RestatedAnnual report
「これに伴い、第１四半期会計期間において「役員退職慰労引当金」203,221千円を全額取り崩し、固定負債の「長期未払金」として計上しております。」
役員退職慰労金制度の廃止と203,221千円の長期未払金への振替を追加情報でも継続開示している。 - FY2017-Q1First statedAnnual report
「Previously, we recorded as a provision for directors' retirement benefits the estimated amount payable calculated under our internal rules. At the ordinary general meeting of shareholders held on 23 June 2016, it was resolved to abolish the executive retirement benefit system and make lump-sum payments upon each executive's retirement for the period served through that date. Accordingly, during the first quarter accounting period, we reversed the full amount of the provision for directors' retirement benefits, ¥203,221 thousand, and recorded it as long-term accounts payable under non-current liabilities.」
The abolition of the executive retirement benefit system and lump-sum payment for the period served were approved on 23 June 2016, and ¥203,221 thousand was reclassified from the provision to long-term accounts payable.