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PhoenixBio (6190) · InitiativeRestated

Transition from a lump-sum retirement benefit plan to a defined-contribution pension plan

First written in FY2017-Q2. 3 of 5 entries say "Restated". Latest entry: FY2020.

5entries
5years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017-Q2 – FY20202016: 12017: 220172018: 120182019: 020192020: 12020
Same theme, other companies
Transition of Retirement Benefit Plan to Defined Contribution Pension PlanA theme 34 companies write about · 0 as a headwind · 26 as a tailwind

6 other companies' latest entry also says "Restated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 34 companies compared. The sentences above are computed from all 34.
Full recordFilings, disclosures and news, newest first
  1. FY2020RestatedAnnual report

    「The company has adopted a defined contribution pension plan to fund employee retirement benefits.」

    The defined contribution pension plan transitioned from the retirement lump-sum allowance system remains in place.
  2. FY2018RestatedAnnual report

    「The company has adopted a defined contribution pension plan to fund employee retirement benefits.」

    The defined contribution pension plan transitioned from the retirement lump-sum allowance system remains in place.
  3. FY2017RestatedAnnual report

    「Effective 1 September 2016, the company changed from a lump-sum retirement benefit plan to a defined contribution pension plan and, in connection with this transition, recognized an extraordinary loss of ¥2.941 million for the consolidated fiscal year.」

    The retirement benefit plan transition and the associated extraordinary loss of ¥2.941 million were also confirmed for the full year.
  4. FY2017-Q3Recognition of an extraordinary loss associated with the transitionAnnual report

    「Effective 1 September 2016, the company changed from a lump-sum retirement benefit plan to a defined contribution pension plan and applied the Accounting Treatment for Transitions between Retirement Benefit Plans and Related Matters and the Practical Treatment of Accounting for Transitions between Retirement Benefit Plans and Related Matters. In connection with this transition, it recognized an extraordinary loss of ¥2.941 million in the cumulative third quarter of the consolidated fiscal year.」

    The company disclosed recognition of an extraordinary loss of ¥2.941 million associated with the retirement benefit plan transition already implemented.
  5. FY2017-Q2First statedAnnual report

    「Effective 1 September 2016, the company changed from a lump-sum retirement benefit plan to a defined contribution pension plan and applied the Accounting Treatment for Transitions between Retirement Benefit Plans and Related Matters and the Practical Treatment of Accounting for Transitions between Retirement Benefit Plans and Related Matters.」

    Effective 1 September 2016, the company changed its retirement benefit plan and applied the accounting treatment associated with the transition.
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Transition from a lump-sum retirement benefit plan to a defined-contribution pension plan | PhoenixBio Co.,Ltd. (6190) | Komori