Establishment of Rules Concerning Bonus Funding and Recognition of a Provision for Bonuses
First written in FY2022-Q2. 6 of 7 entries say "Restated". Latest entry: FY2024-Q3.
9 other companies' latest entry also says "Restated".
- FY2024-Q3RestatedAnnual report
「Under current liabilities, advances received for uncompleted work and the bonus provision increased by ¥699 million and ¥951 million, respectively, while accounts payable for operating activities decreased by ¥262 million, accounts payable included in “Other” decreased by ¥1,254 million, and unpaid consumption taxes included in “Other” decreased by ¥126 million.」
Recognition of a bonus provision continued following the establishment of provisions governing bonus funding, and the increase in the provision at the end of the third quarter was ¥951 million. - FY2024-Q2RestatedAnnual report
「Under current liabilities, accounts payable included in “Other” and unpaid consumption taxes decreased by ¥1,293 million and ¥375 million, respectively, due to payments of liabilities and other obligations, while accounts payable for operating activities and the bonus provision increased by ¥495 million and ¥413 million, respectively.」
The company continued recognising a bonus provision following the establishment of provisions governing bonus funding, and the provision had increased by ¥413 million at the end of the second quarter. - FY2023-Q3RestatedAnnual report
「Under current liabilities, advances received for uncompleted work and the bonus provision increased by ¥972 million and ¥781 million, respectively, while accounts payable included in “Other” decreased by ¥1,527 million and current income taxes payable decreased by ¥274 million.」
Recognition of a bonus provision based on the newly established bonus funding provisions continued, and the provision had increased by ¥781 million from the end of the previous fiscal year. - FY2023-Q2RestatedAnnual report
「Under current liabilities, accounts payable for operating activities and the bonus provision increased by ¥597 million and ¥403 million, respectively, while accounts payable included in “Other” decreased by ¥1,644 million and current income taxes payable decreased by ¥367 million due to tax payments.」
The company continued recognising a bonus provision based on the newly established bonus funding provisions, and the provision had increased by ¥403 million at the end of the second quarter. - FY2023-Q1RestatedAnnual report
「Under current liabilities, accounts payable for operating activities and the bonus provision increased by ¥195 million and ¥159 million, respectively, while accounts payable included in “Other” decreased by ¥1,577 million due to payments, and current income taxes payable decreased by ¥462 million due to tax payments.」
The company continued recognising a bonus provision based on the newly established bonus funding provisions, and the provision had increased by ¥159 million at the end of the first quarter. - FY2022-Q3RestatedAnnual report
「Following the establishment of provisions governing bonus funding during the first quarter of the current consolidated fiscal year, the amount of expected bonuses payable to employees corresponding to the service period included in the cumulative third quarter of the current consolidated fiscal year has been recognised as a bonus provision.」
The company continued recognising a bonus provision based on the bonus funding provisions established in the first quarter. The bonus provision at the end of the third quarter was ¥1,006.435 million. Since it will be accounted for as accounts payable at the fiscal year-end, no bonus provision will arise. - FY2022-Q2First statedAnnual report
「Following the establishment of provisions governing bonus funding during the first quarter of the current consolidated fiscal year, the amount of expected bonuses payable to employees corresponding to the service period included in the cumulative second quarter of the current consolidated fiscal year has been recognised as a bonus provision.」
The company established provisions governing bonus funding and recognised the expected bonus payments corresponding to the cumulative second quarter as a bonus provision. The bonus provision at the end of the quarter was ¥493.488 million.