Transfer of Part of the Defined-Benefit Pension Plan to a Defined-Contribution Pension Plan
First written in FY2019. 2 of 4 entries say "Restated". Latest entry: FY2020-Q3.
24 other companies' latest entry also says "Restated".
- FY2020-Q3RestatedAnnual report
「Effective 1 April 2019, the Company and certain consolidated subsidiaries transferred part of their defined benefit corporate pension plans to defined contribution pension plans and applied the Accounting Treatment for Transfers and Other Changes in Retirement Benefit Plans (Accounting Standards Application Guidance No. 1, 16 December 2016). As a result of this transfer, the Company recorded ¥1,597 million as extraordinary income for the cumulative third quarter of the current consolidated fiscal year.」
The transfer of part of the pension plans effective 1 April 2019 and the resulting recognition of ¥1,597 million in extraordinary income are reiterated. - FY2020-Q2RestatedAnnual report
「Effective 1 April 2019, the Company and certain consolidated subsidiaries transferred part of their defined benefit corporate pension plans to defined contribution pension plans and applied the Accounting Treatment for Transfers and Other Changes in Retirement Benefit Plans (Accounting Standards Application Guidance No. 1, 16 December 2016). As a result of this transfer, the Company recorded ¥1,597 million as extraordinary income for the cumulative second quarter of the current consolidated fiscal year.」
The transfer of part of the pension plans effective 1 April 2019 and the resulting recognition of ¥1,597 million in extraordinary income are reiterated. - FY2020-Q1AchievedAnnual report
「Effective 1 April 2019, the Company and certain consolidated subsidiaries transferred part of their defined benefit corporate pension plans to defined contribution pension plans and applied the Accounting Treatment for Transfers and Other Changes in Retirement Benefit Plans (Accounting Standards Application Guidance No. 1, 16 December 2016). As a result of this transfer, the Company recorded ¥1,597 million as extraordinary income for the cumulative first quarter of the current consolidated fiscal year.」
The Company disclosed the transfer of part of its defined benefit pension plans to defined contribution pension plans effective 1 April 2019 and the resulting recognition of ¥1,597 million in extraordinary income. - FY2019First statedAnnual report
「Effective 1 April 2019, the Company and certain consolidated subsidiaries transferred part of their defined benefit corporate pension plans to defined contribution pension plans and applied the Accounting Treatment for Transfers and Other Changes in Retirement Benefit Plans.」
The transfer of part of the defined benefit pension plans of the Company and certain consolidated subsidiaries to defined contribution pension plans effective 1 April 2019 was disclosed as a subsequent event.