Covering a Deficit in Retained Earnings Using Capital Surplus
First written in FY2020-Q1. 1 of 2 entries say "Restated". Latest entry: FY2020-Q3.
16 other companies' latest entry also says "Restated".
- FY2020-Q3RestatedAnnual report
「Pursuant to a resolution at the annual general meeting of shareholders held on 26 June 2019, the Company, effective on the same date, reduced other capital surplus included in capital surplus by ¥381 million out of ¥554 million and transferred the same amount to retained earnings included in retained earnings carried forward, thereby compensating for the deficit in retained earnings.」
The Company reiterated the measure of transferring ¥381 million of other capital surplus to retained earnings carried forward to compensate for the deficit. - FY2020-Q1First statedAnnual report
「Pursuant to a resolution at the annual general meeting of shareholders held on 26 June 2019, the Company, effective on the same date, reduced other capital surplus included in capital surplus by ¥381 million out of ¥554 million and transferred the same amount to retained earnings included in retained earnings carried forward, thereby compensating for the deficit in retained earnings.」
The Company reduced other capital surplus by ¥381 million out of ¥554 million and transferred it to retained earnings carried forward to compensate for the deficit in retained earnings.