Transition of part of the defined-benefit pension plan to a defined-contribution pension plan
First written in FY2018. 2 of 5 entries say "Restated". Latest entry: FY2025.
12 other companies' latest entry also says "Advanced".
- FY2025AdvancedAnnual report
「On 1 January 2025, the Company transferred part of its defined-benefit corporate pension plan to a defined-contribution pension plan and applied the Accounting Treatment for Transfers, etc. between Retirement Benefit Plans (ASBJ Guidance No. 1). In connection with this, ¥237 million was recorded as extraordinary income for the fiscal year.」
Following the 2018 transfer, part of the defined-benefit corporate pension plan was transferred to a defined-contribution plan effective 1 January 2025, and extraordinary income of ¥237 million was recorded. - FY2019-Q3RestatedAnnual report
「On 1 June 2018, the Company transferred part of its defined-benefit corporate pension plan to a defined-contribution pension plan and applied the Accounting Treatment for Transfers, etc. between Retirement Benefit Plans (ASBJ Guidance No. 1). In connection with this, ¥42 million was recorded as extraordinary income for the fiscal year.」
The Company reaffirmed that part of its defined-benefit corporate pension plan was transferred to a defined-contribution pension plan and that ¥42 million in extraordinary income was recorded in connection with the transfer. - FY2019-Q2RestatedAnnual report
「On 1 June 2018, 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 (Accounting Standards Board of Japan, Implementation Guidance No. 1). In connection with this transfer, the Company recorded ¥42 million as extraordinary income for the consolidated fiscal year under review.」
The Company reaffirmed that part of its defined-benefit corporate pension plan was transferred to a defined-contribution pension plan and that ¥42 million in extraordinary income was recorded in connection with the transfer. - FY2019-Q1AchievedAnnual report
「On 1 June 2018, 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 (Accounting Standards Board of Japan, Implementation Guidance No. 1). In connection with this transfer, the Company recorded ¥42 million as extraordinary income during the cumulative first quarter under review.」
The transfer of part of the defined-benefit corporate pension plan to a defined-contribution pension plan was implemented effective 1 June 2018, and ¥42 million was recorded as extraordinary income. - FY2018First statedAnnual report
「Effective 1 June 2018, the Company transferred part of its defined-benefit corporate pension plan to a defined-contribution corporate pension plan.」
As a subsequent event up to the filing date, the Company disclosed the transfer of part of its defined-benefit plan to a defined-contribution plan.