Transfer of Part of a Defined Benefit Corporate Pension Plan to a Defined Contribution Corporate Pension Plan
First written in FY2021-Q1. 1 of 2 entries say "Achieved", first in FY2021-Q1. Latest entry: FY2021-Q3.
1 other company's latest entry also says "Cited as achieved".
- FY2021-Q3Cited as achievedAnnual report
「Effective 1 April 2020, the Company transferred part of its defined benefit corporate pension plan to a defined contribution corporate pension plan. In connection with this transfer, it applied "Accounting for Transfers and Other Changes between Retirement Benefit Plans" (Accounting Standards Implementation Guidance No. 1, 16 December 2016) and "Practical Solution on Accounting for Transfers and Other Changes between Retirement Benefit Plans" (Practical Issues Task Force No. 2, 7 February 2007). The transfer had no impact on profit or loss.」
Regarding the transfer of part of the defined benefit corporate pension plan effective 1 April 2020, the Company restated that the plan change had been completed and had no impact on profit or loss. - FY2021-Q1AchievedAnnual report
「Effective 1 April 2020, the Company transferred part of its defined benefit corporate pension plan to a defined contribution corporate pension plan. In connection with this transfer, it applied "Accounting for Transfers and Other Changes between Retirement Benefit Plans" (Accounting Standards Implementation Guidance No. 1, 16 December 2016) and "Practical Solution on Accounting for Transfers and Other Changes between Retirement Benefit Plans" (Practical Issues Task Force No. 2, 7 February 2007). The transfer had no impact on profit or loss.」
Effective 1 April 2020, the Company transferred part of its defined benefit corporate pension plan to a defined contribution corporate pension plan and completed the plan change. It stated that there was no impact on profit or loss.