Transition to a defined contribution pension plan
First written in FY2017-Q2. 1 of 2 entries say "Achieved", first in FY2017-Q3. Latest entry: FY2017-Q3.
46 other companies' latest entry also says "Achieved".
- FY2017-Q3AchievedAnnual report
「Of this amount, on 1 September 2016, the defined-benefit corporate pension plan was changed to a defined-contribution pension plan. For the accounting treatment associated with the change, the company applied the Accounting Treatment for Transfers, etc. between Retirement Benefit Plans (Accounting Standards Implementation Guidance No. 1, 31 January 2002). As a result of this change, the company recorded a loss on the revision of the retirement benefit plan of ¥234.345 million as an extraordinary loss during the nine months ended 31 December 2016.」
The company completed the change from a defined-benefit corporate pension plan to a defined-contribution pension plan effective 1 September 2016, and recorded a loss on the revision of the retirement benefit plan of ¥234.345 million during the nine months ended 31 December 2016. - FY2017-Q2First statedAnnual report
「Of this amount, on 1 September 2016, the defined-benefit corporate pension plan was changed to a defined-contribution pension plan. For the accounting treatment associated with the change, the company applied the Accounting Treatment for Transfers, etc. between Retirement Benefit Plans (Accounting Standards Implementation Guidance No. 1, 31 January 2002). As a result of this change, the company recorded a loss on the revision of the retirement benefit plan of ¥223.636 million as an extraordinary loss during the six months ended 30 September 2016.」
On 1 September 2016, the company changed from a defined-benefit corporate pension plan to a defined-contribution pension plan. In connection with the change, it recorded a loss on the revision of the retirement benefit plan of ¥223.636 million.