Transfer of Part of the Retirement Benefit Plan to a Defined Contribution Pension Plan
First written in FY2023-Q1. 2 of 4 entries say "Restated". Latest entry: FY2023.
12 other companies' latest entry also says "Advanced".
- FY2023AdvancedAnnual report
「Effective 1 June 2022, the company changed its retirement allowance plan and transferred part of its defined benefit corporate pension plan to a defined contribution pension plan.」
Following the transfer of part of its defined benefit pension plan to a defined contribution pension plan, the company recognized a ¥24.192 million gain on the revision of the plan during the fiscal year. - FY2023-Q3RestatedAnnual report
「Effective 1 June 2022, the company revised its retirement benefit plan and transferred part of its defined benefit pension plan to a defined contribution pension plan. For the accounting treatment of this transition, the company applied the Accounting Standard for Accounting Treatment for Transfers between Retirement Benefit Plans and the Practical Solution on Accounting Treatment for Transfers between Retirement Benefit Plans, and recognized a ¥24.192 million gain on the revision of the retirement benefit plan as extraordinary income in the cumulative third quarter under review.」
The company continues to disclose the partial transition of its retirement benefit plan effective 1 June 2022 and recognized a ¥24.192 million gain on the revision of the plan. - FY2023-Q2RestatedAnnual report
「Effective 1 June 2022, the company revised its retirement benefit plan and transferred part of its defined benefit pension plan to a defined contribution pension plan. For the accounting treatment of this transition, the company applied the Accounting Standard for Accounting Treatment for Transfers between Retirement Benefit Plans and the Practical Solution on Accounting Treatment for Transfers between Retirement Benefit Plans, and recognized a ¥24.192 million gain on the revision of the retirement benefit plan as extraordinary income in the cumulative second quarter under review.」
The company continues to disclose the partial transition of its retirement benefit plan effective 1 June 2022 and recognized a ¥24.192 million gain on the revision of the plan in the cumulative second quarter under review. - FY2023-Q1First statedAnnual report
「Effective 1 June 2022, the company revised its retirement benefit plan and transferred part of its defined benefit pension plan to a defined contribution pension plan.」
Effective 1 June 2022, the company transferred part of its defined benefit pension plan to a defined contribution pension plan and recognized a ¥24.192 million gain on the revision of the retirement benefit plan in the first quarter under review.