Transition from a Lump-Sum Retirement Benefit Plan to a Corporate Defined-Contribution Pension Plan
First written in FY2022-Q2. 1 of 2 entries say "Achieved", first in FY2022-Q3. Latest entry: FY2022-Q3.
9 other companies' latest entry also says "Achieved".
- FY2022-Q3AchievedAnnual report
「In December 2021, the company and its domestic consolidated subsidiaries transitioned from a lump-sum retirement benefit plan to a defined contribution pension plan and applied the Accounting Treatment for Transfers, etc. between Retirement Benefit Plans (ASBJ Guidance No. 1) and the Practical Solution on Accounting Treatment for Transfers, etc. between Retirement Benefit Plans (Practical Issues Task Force No. 2). The impact of the transition was recorded as a gain on revision of retirement benefit plans of ¥62 million for the cumulative nine months of the current consolidated fiscal year.」
The company completed the transition from a lump-sum retirement benefit plan to a defined contribution pension plan in December 2021 and recorded a ¥62 million gain on revision of retirement benefit plans related to the transition. - FY2022-Q2First statedAnnual report
「The company and its domestic consolidated subsidiaries plan to transition from a lump-sum retirement benefit plan to a corporate defined contribution pension plan in December 2021 and apply the Accounting Treatment for Transfers, etc. between Retirement Benefit Plans and the Practical Solution on Accounting Treatment for Transfers, etc. between Retirement Benefit Plans.」
The company and its domestic consolidated subsidiaries first disclosed plans to transition from a lump-sum retirement benefit plan to a corporate defined contribution pension plan in December 2021. The impact on profit or loss from the transition was under evaluation.