Partial Transition from a Defined-Benefit Pension Plan to a Defined-Contribution Pension Plan
First written in FY2021-Q3. 6 of 8 entries say "Restated". Latest entry: FY2025.
22 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「The Company had established a contractual defined benefit corporate pension plan, but changed part of it to a defined contribution pension plan on 1 April 2021. The contractual defined benefit corporate pension plan continues to apply to former employees.」
The plan structure following the change from part of the defined benefit pension plan to a defined contribution pension plan implemented on 1 April 2021 continues to be disclosed. - FY2023-Q1RestatedAnnual report
「As a result of changing part of the defined benefit corporate pension plan to a defined contribution pension plan during the previous fiscal year, only retired former employees remained in the defined benefit corporate pension plan, eliminating the average remaining service period,」
The Company states that, based on the partial transfer of the defined benefit pension plan completed during the previous fiscal year, it changed the accounting treatment for retirement benefits during the quarter. - FY2022RestatedAnnual report
「As a result of changing part of the defined benefit corporate pension plan to a defined contribution pension plan on 1 April 2021, the Company applied the Accounting Treatment for Transfers Between Retirement Benefit Plans and the Practical Treatment of Accounting for Transfers Between Retirement Benefit Plans and processed the portion transferred to the defined contribution pension plan as a partial termination of the retirement benefit plan. As a result, the Company recognised a ¥277.018 million gain on revision of retirement benefit plans as an extraordinary gain during the fiscal year.」
The completed pension plan change implemented on 1 April 2021 continues to be disclosed, and a ¥277.018 million gain on revision of retirement benefit plans was recognised as a result. - FY2022-Q3RestatedAnnual report
「As a result of changing part of the defined benefit corporate pension plan to a defined contribution pension plan on 1 April 2021,」
The change from part of the defined benefit corporate pension plan to a defined contribution pension plan has been completed, and a ¥277.018 million gain on revision of retirement benefit plans has been recognised as a result. - FY2022-Q2RestatedAnnual report
「As a result of changing part of the defined benefit corporate pension plan to a defined contribution pension plan on 1 April 2021,」
The change from part of the defined benefit corporate pension plan to a defined contribution pension plan has been completed, and a ¥277.018 million gain on revision of retirement benefit plans has been recognised as a result. - FY2022-Q1RestatedAnnual report
「As a result of changing part of the defined benefit corporate pension plan to a defined contribution pension plan on 1 April 2021,」
The change from part of the defined benefit corporate pension plan to a defined contribution pension plan has been completed, resulting in the recognition of a ¥277.018 million gain on revision of retirement benefit plans. - FY2021AchievedAnnual report
「As a result of changing part of the defined benefit corporate pension plan to a defined contribution pension plan on 1 April 2021,」
The change from part of the defined benefit pension plan to a defined contribution pension plan, which had been disclosed as planned through the previous quarter, was implemented on 1 April 2021. The Company expects to record a ¥277.018 million extraordinary gain in the following fiscal year. - FY2021-Q3First statedAnnual report
「The Company plans to change part of its existing defined benefit pension plan to a defined contribution pension plan on 1 April 2021.」
The planned change from part of the existing defined benefit pension plan to a defined contribution pension plan on 1 April 2021 is disclosed as a material subsequent event.