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Japan Electronic Materials (6855) · InitiativeRestated

Transition from a Lump-Sum Retirement Allowance Plan to a Defined-Contribution Pension Plan

First written in FY2018-Q1. 3 of 4 entries say "Restated". Latest entry: FY2021.

4entries
5years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2018-Q1 – FY20212017: 220172018: 120182019: 020192020: 020202021: 12021
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".

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Showing 14 of the 34 companies compared. The sentences above are computed from all 34.
Full recordFilings, disclosures and news, newest first
  1. FY2021RestatedAnnual report

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

    The plan introduced after the transition from the retirement lump-sum plan to the defined contribution pension plan remains in place. Contributions required under the defined contribution plan were ¥94 million in FY2021.
  2. FY2018-Q3RestatedAnnual report

    「The company changed its retirement lump-sum plan to a defined contribution pension plan on 1 April 2017 and applied the Accounting Treatment for Transfers, etc. between Retirement Benefit Plans (ASBJ Guidance No. 1). As a result of the transition, the company recognized an extraordinary gain of ¥87 million in the nine months ended 31 December of the current fiscal year.」

    The transition on 1 April 2017 and recognition of the ¥87 million extraordinary gain were reiterated. No new stage of the transition was indicated.
  3. FY2018-Q2RestatedAnnual report

    「The company changed its retirement lump-sum plan to a defined contribution pension plan on 1 April 2017 and applied the Accounting Treatment for Transfers, etc. between Retirement Benefit Plans (ASBJ Guidance No. 1). As a result of the transition, the company recognized an extraordinary gain of ¥87 million in the six months ended 30 September of the current fiscal year.」

    The transition on 1 April 2017 and recognition of the ¥87 million extraordinary gain were disclosed again. The transition itself had already been implemented by the previous quarter, and no new stage of the transition was indicated.
  4. FY2018-Q1First statedAnnual report

    「The company changed its retirement lump-sum plan to a defined contribution pension plan on 1 April 2017 and applied the Accounting Treatment for Transfers, etc. between Retirement Benefit Plans (ASBJ Guidance No. 1). As a result of the transition, the company recognized an extraordinary gain of ¥87 million in the first quarter of the current fiscal year.」

    The plan transition was implemented on 1 April 2017, resulting in recognition of an extraordinary gain of ¥87 million.
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Transition from a Lump-Sum Retirement Allowance Plan to a Defined-Contribution Pension Plan | JAPAN ELECTRONIC MATERIALS CORPORATION (6855) | Komori