Change in the Method of Calculating Retirement Benefit Obligations Due to an Increase in the Number of Employees
First written in FY2017-Q1. 3 of 5 entries say "Restated". Latest entry: FY2018.
The whole theme swung hardest in 2019: 1 of 7 companies on the "Worse" side.
1 other company's latest entry also says "Cited as achieved".
- FY2018Cited as achievedAnnual report
「From the previous fiscal year, the Company changed its method of calculating retirement benefit obligations from the simplified method to the principal method.」
The change in the method of calculating retirement benefit obligations is cited as having been implemented from the previous fiscal year. No extraordinary loss related to the change was recognized in the current fiscal year. - FY2017RestatedAnnual report
「From the current fiscal year, the Company changed its method of calculating retirement benefit obligations from the simplified method to the principal method. This change was made to improve the accuracy of the calculation of retirement benefit obligations following the increase in the number of employees and to provide a more appropriate allocation of retirement benefit expenses to each period. As a result of the change, the liability for retirement benefits at the beginning of the current fiscal year increased by ¥143.260 million, and the same amount was recognized as an extraordinary loss.」
The change in the method of calculating retirement benefit obligations due to the increase in the number of employees and the recognition of an extraordinary loss of ¥143.260 million continued to be disclosed for the full year. - FY2017-Q3RestatedAnnual report
「From the first quarter of the current fiscal year, the Company changed its method of calculating retirement benefit obligations from the simplified method to the principal method. This change was made to improve the accuracy of the calculation of retirement benefit obligations following the increase in the number of employees and to provide a more appropriate allocation of retirement benefit expenses to each period. As a result of the change, the liability for retirement benefits at the beginning of the cumulative third quarter of the current fiscal year increased by ¥143.260 million, and the same amount was recognized as an extraordinary loss.」
The change in the method of calculating retirement benefit obligations and the resulting recognition of an extraordinary loss of ¥143.260 million continued to be disclosed. - FY2017-Q2RestatedAnnual report
「From the first quarter of the current fiscal year, the Company changed its method of calculating retirement benefit obligations from the simplified method to the principal method. This change was made to improve the accuracy of the calculation of retirement benefit obligations following the increase in the number of employees and to provide a more appropriate allocation of retirement benefit expenses to each period. As a result of the change, the liability for retirement benefits at the beginning of the cumulative second quarter of the current fiscal year increased by ¥143.260 million, and the same amount was recognized as an extraordinary loss.」
The change in the method of calculating retirement benefit obligations and the resulting recognition of an extraordinary loss of ¥143.260 million continued to be disclosed. - FY2017-Q1First statedAnnual report
「This change was made to improve the accuracy of the calculation of retirement benefit obligations following the increase in the number of employees and to provide a more appropriate allocation of retirement benefit expenses to each period. As a result of the change, the liability for retirement benefits at the beginning of the first quarter of the current fiscal year increased by ¥143.260 million, and the same amount was recognized as an extraordinary loss.」
The method of calculating retirement benefit obligations was changed against a backdrop of an increase in the number of employees, and an extraordinary loss of ¥143.260 million was recognized.