Revision of the Retirement Lump-Sum Benefit Plan and Partial Transition to a Defined Contribution Pension Plan
First written in FY2025-H1. 1 of 2 entries say "Achieved", first in FY2025. Latest entry: FY2025.
11 other companies' latest entry also says "Achieved".
- FY2025AchievedAnnual report
「当社は、2025年６月30日に同年７月１日を施行日とする退職一時金規程の改訂を行い、退職一時金制度の改定を行っております。これに伴い、退職給付債務が799百万円増加しており、過去勤務費用が同額発生しております。 また、当社は2025年７月１日に退職一時金制度の一部について確定拠出年金制度へ移行したことにより」
前半期に記載された退職一時金規程の改定と、制度の一部の確定拠出年金制度への移行が2025年7月1日付で実施済みとなった。退職給付債務・過去勤務費用799百万円の増加も記載された。 - FY2025-H1First statedAnnual report
「On 30 June 2025, the Company revised its lump-sum retirement benefit regulations, effective 1 July 2025, and revised the lump-sum retirement benefit plan. As a result, the retirement benefit obligation increased by ¥799 million, with an equal amount recognized as past service cost. In addition, on 1 July 2025, the Company transferred part of the lump-sum retirement benefit plan to a defined-contribution pension plan and applied the accounting guidance for transfers between retirement benefit plans, accounting for the transferred portion as a termination of a retirement benefit plan.」
The disclosure first reports the revision of the lump-sum retirement benefit regulations effective 1 July 2025 and the partial transfer to a defined-contribution pension plan, which increased the retirement benefit obligation and past service cost by ¥799 million.