Transfer of Part of a Defined Benefit Pension Plan to a Defined Contribution Plan
First written in FY2022-Q2. 2 of 5 entries say "Restated". Latest entry: FY2023-Q3.
25 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「Effective 1 April 2022, the Company revised its retirement benefit plan and transferred part of its defined benefit pension plan to a defined contribution pension plan. For the accounting treatment of the transition, the Company applied the Accounting Treatment for Transfers, etc. between Retirement Benefit Plans, … and recorded a gain on revision of the retirement benefit plan of ¥189 million as extraordinary income in the current first-quarter consolidated accounting period.」
The Company reconfirmed that it had transferred part of its defined benefit pension plan to a defined contribution pension plan and recorded a gain on revision of the plan of ¥189 million. - FY2023-Q1AchievedAnnual report
「Effective 1 April 2022, the Company revised its retirement benefit plan and transferred part of its defined benefit pension plan to a defined contribution pension plan. For the accounting treatment of the transition, the Company applied the Accounting Treatment for Transfers, etc. between Retirement Benefit Plans, … and recorded a gain on revision of the retirement benefit plan of ¥189 million as extraordinary income in the current first-quarter consolidated accounting period.」
The Company transferred part of its defined benefit pension plan to a defined contribution pension plan effective 1 April 2022 and recorded a gain on revision of the plan of ¥189 million as extraordinary income. - FY2022AdvancedAnnual report
「The impact of this transition on the financial position and operating results is currently being assessed, but the Company expects to record a gain on revision of the retirement benefit plan of ¥189 million as extraordinary income in the first quarter of the fiscal year ending March 2023, arising from the transition of the plan.」
The plan to transfer part of the defined benefit pension plan to a defined contribution pension plan effective 1 April 2022 was quantified, with the expected gain on revision of the plan specified as ¥189 million to be recorded in the first quarter of the fiscal year ending March 2023. - FY2022-Q3RestatedAnnual report
「At a meeting of the Board of Directors held on 22 October 2021, the Company resolved to transfer part of its existing defined benefit pension plan to a defined contribution pension plan effective 1 April 2022.」
The Company reconfirmed its policy of transferring part of the defined benefit pension plan to a defined contribution pension plan effective 1 April 2022, and stated that the amount of the impact was still being calculated. - FY2022-Q2First statedAnnual report
「At a meeting of the Board of Directors held on 22 October 2021, the Company resolved to transfer part of its existing defined benefit pension plan to a defined contribution pension plan effective 1 April 2022.」
The Board of Directors resolved to transfer part of the existing defined benefit pension plan to a defined contribution pension plan effective 1 April 2022. The impact of the transition on the financial position and operating results was still being calculated.