Recognition of a Provision for Bonuses Based on Expected Bonus Payments
First written in FY2020-Q3. 3 of 12 entries say "Restated". Latest entry: FY2025-H1.
19 other companies' latest entry also says "Other".
- FY2025-H1Updated the interim balance of the provision for bonusesAnnual report
「Provision for bonuses 35 －」
Continuing to recognize the estimated payout amount as a provision for bonuses when the payout amount has not been finalized, and stating that the balance at the end of the current interim consolidated accounting period was zero. - FY2024Updated the balance of the provision for bonusesAnnual report
「Provision for bonuses 35」
Continuing to recognize the estimated payout amount as a provision for bonuses when the payout amount has not been finalized, and stating that the balance at the end of the current consolidated fiscal year was ¥35 million. - FY2024-Q3Updated the balance of the provision for bonusesAnnual report
「This was due to an increase of ¥531 million in the provision for bonuses.」
Continuing to recognize the estimated payout amount as a provision for bonuses when the payout amount has not been finalized, and stating that the balance of the provision for bonuses at the end of the third quarter was ¥531 million. - FY2024-Q2Updated the balance of the provision for bonusesAnnual report
「Provision for bonuses － 43」
Continuing to recognize the estimated payout amount as a provision for bonuses when the payout amount has not been finalized, and stating that the balance of the provision for bonuses at the end of the second quarter was ¥43 million. - FY2024-Q1Updated the balance of the provision for bonusesAnnual report
「Provision for bonuses － 481」
Continuing to recognize the estimated payout amount as a provision for bonuses when the payout amount has not been finalized, and stating that the balance of the provision for bonuses at the end of the first quarter of the current consolidated accounting period was ¥481 million. - FY2023-Q3Updated the balance of the provision for bonusesAnnual report
「Provision for bonuses 438」
Continuing to recognize the estimated payout amount as a provision for bonuses when the payout amount has not been finalized, and stating that the balance of the provision for bonuses at the end of the third quarter of the current consolidated accounting period was ¥438 million. - FY2023-Q1Updated the balance of the provision for bonusesAnnual report
「This was due mainly to increases of ¥375 million in the provision for bonuses, ¥182 million in deposits received (current liabilities, Other), and ¥141 million in accrued consumption taxes and other items.」
Continuing to recognize the estimated payout amount as a provision for bonuses when the payout amount has not been finalized, and stating that the balance of the provision for bonuses at the end of the first quarter of the current fiscal year was ¥375 million. - FY2022-Q3Added the balance of the provision for bonusesAnnual report
「Provision for bonuses 310」
Continuing to recognize the estimated payout amount as a provision for bonuses, and adding the ¥310 million balance of the provision for bonuses at the end of the third quarter of the current consolidated accounting period. - FY2022-Q1RestatedAnnual report
「In the previous consolidated fiscal year, the finalized amount of employee bonuses was recognized as accrued expenses. However, because the payout amount had not been finalized as of the cumulative first quarter of the current consolidated fiscal year, the estimated payout amount was recognized as a provision for bonuses. In the previous consolidated fiscal year, the finalized payout amount of ¥445 million was included in accrued expenses.」
Reaffirming the accounting treatment of recognizing the estimated payout amount as a provision for bonuses when the payout amount has not been finalized. The provision for bonuses at the end of the current quarter was ¥253 million. - FY2021-Q3RestatedAnnual report
「In the previous consolidated fiscal year, the finalized amount of employee bonuses was recognized as accrued expenses. However, because the payout amount had not been finalized as of the cumulative third quarter of the current consolidated fiscal year, the estimated payout amount was recognized as a provision for bonuses.」
Reaffirming the accounting treatment of recognizing the estimated payout amount as a provision for bonuses when the payout amount has not been finalized. - FY2021-Q1RestatedAnnual report
「In the previous consolidated fiscal year, the finalized amount of employee bonuses was recognized as accrued expenses. However, because the payout amount had not been finalized as of the cumulative first quarter of the current consolidated fiscal year, the estimated payout amount was recognized as a provision for bonuses.」
Reaffirming the accounting treatment of recognizing the estimated payout amount as a provision for bonuses when the payout amount has not been finalized. - FY2020-Q3First statedAnnual report
「In the previous consolidated fiscal year, the finalized amount of employee bonuses was recognized as accrued expenses. However, because the payout amount had not been finalized as of the cumulative third quarter of the current consolidated fiscal year, the estimated payout amount was recognized as a provision for bonuses.」
Describing the accounting treatment of recognizing the finalized amount as accrued expenses in the previous consolidated fiscal year and the estimated payout amount as a provision for bonuses for the cumulative third quarter of the current fiscal year.