Changes in the amounts recognized as assets and liabilities related to defined benefit corporate pension plans
First written in FY2022-Q3. 1 of 7 entries say "Advanced", first in FY2022. Latest entry: FY2026.
10 other companies' latest entry also says "Other".
- FY2026Increase in retirement benefit assets and decrease in liabilitiesAnnual report
「Liability related to retirement benefits ¥973.015 million ¥831.074 million Asset related to retirement benefits ¥244.123 million ¥467.985 million」
The asset related to retirement benefits increased from ¥244 million to ¥468 million, while the liability related to retirement benefits decreased from ¥973 million to ¥831 million. - FY2024Increase in retirement benefit assets and broadly unchanged liabilitiesAnnual report
「Liability related to retirement benefits 928,373 929,719 Asset related to retirement benefits 200,272 306,873」
The asset related to retirement benefits increased from ¥200 million to ¥307 million, while the liability related to retirement benefits increased from ¥928 million to ¥930 million. - FY2024-Q3Increase in retirement benefit assets and liabilitiesAnnual report
「Asset related to retirement benefits 200,272 202,927 Liability related to retirement benefits 928,373 937,131」
The asset related to retirement benefits increased from ¥200 million at the end of the previous fiscal year to ¥203 million, while the liability related to retirement benefits increased from ¥928 million to ¥937 million. - FY2023Decrease in retirement benefit assets and increase in liabilitiesAnnual report
「Asset related to retirement benefits 228,203 200,272 Liability related to retirement benefits 884,368 928,373」
The asset related to retirement benefits decreased from ¥228 million to ¥200 million, while the liability related to retirement benefits increased from ¥884 million to ¥928 million. - FY2023-Q3Quarterly increase in retirement benefit assets and liabilitiesAnnual report
「Asset related to retirement benefits 228,203 239,262 Liability related to retirement benefits 884,368 923,717」
At the end of the quarter, the asset related to retirement benefits was ¥239 million and the liability was ¥924 million, both increasing from the end of the previous fiscal year. - FY2022AdvancedAnnual report
「Under the Company's defined benefit corporate pension plan, the excess of pension assets over retirement benefit obligations was recognized as an asset related to retirement benefits from the current consolidated fiscal year.」
The accounting treatment of recognizing the excess amount under the defined benefit corporate pension plan as an asset was reflected for the full year, with an asset related to retirement benefits of ¥228 million and a liability related to retirement benefits of ¥884 million recognized. - FY2022-Q3First statedAnnual report
「This was primarily because, although the excess of pension assets over retirement benefit obligations under the Company's defined benefit corporate pension plan was recognized as an asset related to retirement benefits from the current consolidated cumulative period, depreciation and amortization of property, plant and equipment and intangible assets progressed, and deposits and guarantee deposits decreased as construction cooperation deposits were recovered.」
The Company stated that, from the current consolidated cumulative period, the excess of pension assets under the defined benefit corporate pension plan was recognized as an asset related to retirement benefits. The balance sheet shows an asset related to retirement benefits of ¥235 million and a liability related to retirement benefits of ¥866 million.