Partial Transition from a Defined-Benefit Pension Plan to a Defined-Contribution Pension Plan
First written in FY2017. 4 of 6 entries say "Restated". Latest entry: FY2019.
21 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「On 1 April 2017, the company changed part of its defined benefit pension plan, a cash-balance-type plan, to a defined contribution pension plan.」
The company continues to disclose in its retirement benefits notes that part of its defined benefit pension plan was changed to a defined contribution pension plan. - FY2018RestatedAnnual report
「Effective 1 April 2017, the company changed part of its defined benefit corporate pension plan to a defined contribution pension plan and applied the “Accounting for Transfers and Other Matters between Retirement Benefit Plans.” The resulting impact of ¥394 million was recognized as extraordinary income in the current consolidated fiscal year.」
The company restates in its annual results the partial change to the defined benefit pension plan and the recognition of ¥394 million in extraordinary income resulting from the change. - FY2018-Q3RestatedAnnual report
「Effective 1 April 2017, the company changed part of its defined benefit corporate pension plan to a defined contribution pension plan and applied the “Accounting for Transfers and Other Matters between Retirement Benefit Plans.” The resulting impact of ¥394 million was recognized as extraordinary income in the third quarter of the current consolidated cumulative period.」
The company restates the partial plan change effective 1 April 2017 and the resulting recognition of ¥394 million in extraordinary income. There has been no new change in the plan change itself. - FY2018-Q2RestatedAnnual report
「Effective 1 April 2017, the company changed part of its defined benefit corporate pension plan to a defined contribution pension plan and applied the “Accounting for Transfers and Other Matters between Retirement Benefit Plans” (ASBJ Guidance No. 1, 16 December 2016). The resulting impact of ¥394 million was recognized as extraordinary income in the second quarter of the current consolidated cumulative period.」
The company restates the partial plan change effective 1 April 2017 and the resulting extraordinary income of ¥394 million. There has been no new change in the status of the plan change itself. - FY2018-Q1AchievedAnnual report
「Effective 1 April 2017, the company changed part of its defined benefit corporate pension plan to a defined contribution pension plan and applied the “Accounting for Transfers and Other Matters between Retirement Benefit Plans” (ASBJ Guidance No. 1, 16 December 2016). The resulting impact of ¥394 million was recognized as extraordinary income in the first quarter of the current consolidated cumulative period.」
The company carried out the partial plan change effective 1 April 2017 and recognized the resulting impact of ¥394 million as extraordinary income. - FY2017First statedAnnual report
「Effective 1 April 2017, the company changed part of its defined benefit corporate pension plan to a defined contribution pension plan and applied the “Accounting for Transfers and Other Matters between Retirement Benefit Plans.”」
The company discloses as a subsequent event that, effective 1 April 2017, part of its defined benefit corporate pension plan was changed to a defined contribution pension plan.