Expensing of past service costs associated with the revision of the retirement benefit plan
First written in FY2018-Q1. 1 of 4 entries say "Materialised", first in FY2018-Q2. Latest entry: FY2019.
1 other company's latest entry also says "Achieved".
- FY2019AchievedAnnual report
「For the current consolidated fiscal year (1 April 2018 to 31 March 2019), there were no applicable matters.」
No additional lump-sum expense was recognized in the current fiscal year for the past service costs associated with the revision of the retirement benefit plan, which were recognized in full as an extraordinary loss in the previous fiscal year. - FY2018-Q3RestatedAnnual report
「The main factors behind the increase in non-current liabilities were increases from the end of the previous fiscal year of ¥422 million in liabilities related to retirement benefits and ¥106 million in deferred tax liabilities.」
After the recognition of past service costs associated with the revision of the retirement benefit plan, liabilities related to retirement benefits increased by ¥422 million from the end of the previous fiscal year. - FY2018-Q2MaterialisedAnnual report
「The Company revised part of its wage regulations, concerning retirement benefits, effective 1 July 2017, and expanded its retirement benefit plan. The amount of past service costs arising from this revision that was recognized in full has been recorded as an extraordinary loss under “retirement benefit expenses.”」
The ¥428 million in past service costs associated with the planned expansion of the retirement benefit plan in the previous filing was actually recognized as an extraordinary loss in the second quarter. - FY2018-Q1First statedAnnual report
「The company revised part of its wage regulations, concerning retirement benefits, effective 1 July 2017 and expanded its retirement benefit plan. The resulting past service obligation of ¥428 million, representing an increase in the retirement benefit obligation, was scheduled to be recognized in full as an extraordinary loss in the second quarter.」
The expansion of the retirement benefit plan resulted in past service costs of ¥428 million, scheduled to be recognized in full as an extraordinary loss in the second quarter.