Hokuriku Electrical Construction (1930) · InitiativeRestated
Transfer of part of the lump-sum retirement benefit plan to a defined contribution pension plan
First written in FY2021. 1 of 2 entries say "Restated". Latest entry: FY2023.
2entries
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
- FY2023RestatedAnnual report
「また、退職一時金制度から確定拠出年金制度への一部移行に伴う確定拠出年金制度への資産移換額は1,032百万円であり、４年間で移換する予定である。なお、当連結会計年度末時点の未移換額201百万円は、未払金に計上している。」
退職一時金制度の一部を確定拠出年金制度へ移行する施策と、1,032百万円を4年間で移換する計画を継続している。 - FY2021First statedAnnual report
「Effective 2 February 2021, the Company transferred part of its lump-sum retirement benefit plan to a defined contribution pension plan and applied the Implementation Guidance on Accounting for Transfers between Retirement Benefit Plans (ASBJ Guidance No. 1, 16 December 2016). In connection with this transfer, the Company recognized a gain on settlement of retirement benefit plans of ¥532 million as extraordinary income for the consolidated fiscal year under review.」
On 2 February 2021, the Company transferred part of its lump-sum retirement benefit plan to a defined contribution pension plan and recognized a ¥532 million gain on settlement of the retirement benefit plan. The asset transfer amount was ¥1,032 million, scheduled to be transferred over 4 years.