Warabeya Nichiyo Holdings (2918) · FactUpdate to the amount recognized
Change in the Method of Calculating Retirement Benefit Obligations
First written in FY2017-Q3. . Latest entry: FY2017.
2entries
1years
0from disclosures
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Same theme, other companies
Recognition of liabilities and extraordinary loss due to a change in the method for calculating retirement benefit obligationsA theme 36 companies write about · 26 as a headwind · 2 as a tailwind
The whole theme swung hardest in 2019: 1 of 7 companies on the "Worse" side.
4 other companies' latest entry also says "Other".
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Showing 14 of the 36 companies compared. The sentences above are computed from all 36.Full recordFilings, disclosures and news, newest first
- FY2017Update to the amount recognizedAnnual report
「As a result of this change, ¥362 million was recorded as a liability for retirement benefits, with the same amount recorded as retirement benefit expense under operating expenses.」
The full-year liability and expense recorded in connection with the change in the method of calculating retirement benefit obligations are stated at ¥362 million. - FY2017-Q3First statedAnnual report
「Beginning with the third quarter of the current consolidated fiscal year, the calculation method has been changed. As a result, ¥334 million was recorded as a liability for retirement benefits at the beginning of the third quarter of the current consolidated fiscal year, with the same amount recorded as retirement benefit expense under operating expenses.」
Following an intra-group organisational restructuring dated 1 September 2016, the method of calculating retirement benefit obligations was changed from the simplified method to the standard method, and a liability and expense of ¥334 million were recorded at the beginning of the period.