Transition from a Lump-Sum Retirement Allowance Plan to an Optional Corporate Defined Contribution Pension Plan
First written in FY2022-Q3. 1 of 2 entries say "Restated". Latest entry: FY2022.
6 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「The company changed from a lump-sum retirement allowance plan to a selectable corporate defined contribution pension plan effective 1 October 2021.」
For the full fiscal year, the company also confirmed the transition from a lump-sum retirement allowance plan to a selectable corporate defined contribution pension plan and the recognition of a ¥17.913 million gain on termination of the plan. - FY2022-Q3First statedAnnual report
「As the company changed from a lump-sum retirement allowance plan to a selectable corporate defined contribution pension plan effective 1 October 2021, it has applied Accounting Standard for Retirement Benefits: Accounting Treatment for Transfers between Retirement Benefit Plans and Related Matters (ASBJ Guidance No. 1, 16 December 2016) and Practical Solution on Accounting Treatment for Transfers between Retirement Benefit Plans and Related Matters (ASBJ Practical Issues Task Force No. 2, 7 February 2007). In connection with this, the company recognized a gain on termination of the retirement benefit plan of ¥17.913 million under extraordinary gains during the cumulative third quarter of the fiscal year.」
The company changed from a lump-sum retirement allowance plan to a selectable corporate defined contribution pension plan effective 1 October 2021 and recognized a ¥17.913 million gain on termination of the retirement benefit plan.