Transfer of Part of the Defined Benefit Pension Plan to the Defined Contribution Pension Plan
First written in FY2018-Q1. 4 of 5 entries say "Restated". Latest entry: FY2019.
21 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「On 1 April 2017, the company transferred its lump-sum retirement benefit plan and part of its defined benefit corporate pension plan to a defined contribution pension plan.」
The company reconfirmed for the full year the transfer of part of its lump-sum retirement benefit plan and defined benefit pension plan to a defined contribution pension plan. - FY2018RestatedAnnual report
「On 1 April 2017, the company transferred its lump-sum retirement benefit plan and part of its defined benefit corporate pension plan to a defined contribution pension plan. Accordingly, it recognized ¥760 million as extraordinary income during the consolidated fiscal year.」
The company reconfirmed for the full year the partial transfer of its retirement benefit plans and the recognition of ¥760 million in extraordinary income. - FY2018-Q3RestatedAnnual report
「On 1 April 2017, the Company transferred part of its defined benefit corporate pension plan to a defined contribution pension plan and applied Accounting Treatment for Transfers Between Retirement Benefit Plans and Other Related Matters (Accounting Standards Application Guidance No. 1). As a result, the Company recognized a special gain of ¥760 million in the cumulative consolidated third quarter under review.」
The company reconfirmed the transfer of part of its defined benefit pension plan to a defined contribution pension plan and the recognition of ¥760 million in extraordinary income. - FY2018-Q2RestatedAnnual report
「On 1 April 2017, the company transferred part of its defined benefit corporate pension plan to a defined contribution pension plan and applied the Accounting Treatment for Transfers between Retirement Benefit Plans and Related Matters (Accounting Standards Implementation Guidance No. 1). Accordingly, the company recognized ¥760 million as extraordinary income during the cumulative second quarter of the current fiscal year.」
The Company reconfirms the partial transfer of the defined benefit pension plan and the resulting recognition of a special gain of ¥760 million. - FY2018-Q1First statedAnnual report
「On 1 April 2017, the company transferred part of its defined benefit corporate pension plan to a defined contribution pension plan and applied the Accounting Treatment for Transfers between Retirement Benefit Plans and Related Matters (Accounting Standards Implementation Guidance No. 1). Accordingly, the company recognized ¥760 million as extraordinary income during the cumulative first quarter of the current fiscal year.」
The company disclosed for the first time the plan transfer dated 1 April 2017 and the related recognition of ¥760 million in extraordinary income.