Recognition of a Provision for Bonuses Relating to Expected Bonus Payments
First written in FY2019-Q3. 3 of 14 entries say "Restated". Latest entry: FY2026.
20 other companies' latest entry also says "Other".
- FY2026Slight increase in provision for bonusesAnnual report
「Provision for bonuses 225,053 227,640」
The balance of the provision for bonuses edged up from ¥225.053 million at the end of the previous fiscal year to ¥227.640 million at the end of the current fiscal year. - FY2026-H1Decrease in provision for bonusesAnnual report
「Provision for bonuses 225,053 223,456」
The balance of the provision for bonuses decreased from ¥225.053 million at the end of the previous fiscal year to ¥223.456 million at the end of the current interim consolidated accounting period. - FY2025Slight increase in provision for bonusesAnnual report
「Provision for bonuses 224,248 225,053」
The balance of the provision for bonuses edged up from ¥224.248 million at the end of the previous fiscal year to ¥225.053 million at the end of the current fiscal year. - FY2025-H1Increase in Provision for BonusesAnnual report
「Provision for bonuses 224,248 269,564」
The provision for bonuses increased from ¥224.248 million at the end of the previous consolidated fiscal year to ¥269.564 million at the end of the current interim consolidated accounting period. - FY2024Increase in Provision for BonusesAnnual report
「Provision for bonuses 211,046 224,248」
The provision for bonuses increased from ¥211.046 million at the end of the previous fiscal year to ¥224.248 million at the end of the current fiscal year. - FY2024-Q3Decrease in provision for bonusesAnnual report
「Provision for bonuses 211,046 142,222」
The provision for bonuses decreased from ¥211.046 million at the end of the previous consolidated fiscal year to ¥142.222 million at the end of the current third quarter. - FY2024-Q2Increase in Provision for BonusesAnnual report
「Provision for bonuses 211,046 249,127」
The provision for bonuses increased from ¥211.046 million at the end of the previous consolidated fiscal year to ¥249.127 million at the end of the current second quarter. - FY2024-Q1Increase in Provision for BonusesAnnual report
「Provision for bonuses 211,046 381,845」
The provision for bonuses increased from ¥211.046 million at the end of the previous consolidated fiscal year to ¥381.845 million at the end of the current first quarter. - FY2023Increase in Provision for BonusesAnnual report
「Provision for bonuses － 211,046」
The provision for bonuses, which had no balance at the end of the previous fiscal year, was recognized at ¥211.046 million at the end of the current fiscal year. Because it became difficult to finalize the payment amount, the amount attributable to the current fiscal year among the expected payments was recognized as a provision. - FY2023-Q3Provision for bonuses balance recognizedAnnual report
「Provision for bonuses － 109,960」
The provision for bonuses, which had no balance at the end of the previous fiscal year, was recognized at ¥109.960 million at the end of the current third-quarter accounting period. - FY2021-Q3RestatedAnnual report
「In the previous consolidated fiscal year, the confirmed amount of employee bonuses, ¥169.352 million, was recognized as accrued expenses under “Other” current liabilities. As the payment amount had not been finalized during the current third-quarter cumulative consolidated accounting period, the amount attributable to the current third-quarter cumulative consolidated period among the expected bonus payments was recognized as a provision for bonuses.」
The Company reconfirms the treatment of recognizing the amount attributable to the current quarterly cumulative period as a provision for bonuses when the bonus payment amount has not been finalized. - FY2020-Q3RestatedAnnual report
「In the previous consolidated fiscal year, the confirmed amount of employee bonuses, ¥158.676 million, was recognized as accrued expenses under “Other” current liabilities. As the payment amount had not been finalized during the current third-quarter cumulative consolidated period, the amount attributable to the period among the expected bonus payments was recognized as a provision for bonuses.」
The Company reconfirms the treatment of recognizing the amount attributable to the period as a provision for bonuses when the payment amount has not been finalized. The provision for bonuses at the end of the current third quarter was ¥80.324 million. - FY2019RestatedAnnual report
「Breakdown of deferred tax assets by major cause: Accrued bonuses ¥50.819 million」
The Company reports deferred tax assets related to accrued bonuses but does not report any new change in the treatment of the provision for bonuses established in the previous quarter. - FY2019-Q3First statedAnnual report
「In the previous consolidated fiscal year, the confirmed amount of employee bonuses, ¥158.881 million, was recognized as accrued expenses under “Other” current liabilities. As the payment amount had not been finalized during the current third-quarter cumulative consolidated period, the amount attributable to the period among the expected bonus payments was recognized as a provision for bonuses.」
The Company describes the accounting treatment of recognizing the confirmed bonus amount as accrued expenses in the previous consolidated fiscal year and recognizing the amount attributable to the period among expected payments as a provision for bonuses during the current third-quarter cumulative consolidated period.