Covering the Accumulated Deficit in Retained Earnings Brought Forward Using Capital Reserves and Other Sources
First written in FY2017. 1 of 3 entries say "Achieved", first in FY2018-Q1. Latest entry: FY2018.
- FY2018Cited as achievedAnnual report
「Transfer from Capital Surplus to Retained Earnings」
前年度に計画・実施した資本準備金等から繰越利益剰余金への振替による欠損填補を株主資本等変動計算書で実績として確認している。 - FY2018-Q1AchievedAnnual report
「当社は、平成29年６月29日開催の第68回定時株主総会の決議により、同年６月30日付で、会社法第448条第１項の規定に基づき、資本準備金3,038百万円を減少し、同額をその他資本剰余金に振り替えるとともに、利益準備金554百万円（全額）を減少し、同額を繰越利益剰余金に振り替え、また、会社法第452条の規定に基づき別途積立金及びその他資本剰余金を繰越利益剰余金に振り替え、欠損の填補を行いました。」
資本準備金・利益準備金等を繰越利益剰余金へ振り替える欠損填補を平成29年６月30日付で実施し、前年度に示した計画が完了している。 - FY2017First statedAnnual report
「To offset this deficit and secure flexibility and agility in future capital policy, the Company will reduce the capital reserve pursuant to Article 448, Paragraph 1 of the Companies Act and transfer the same amount to other capital surplus, reduce the legal reserve of retained earnings and transfer the same amount to retained earnings brought forward, and transfer the reserve for special purposes and other capital surplus to retained earnings brought forward pursuant to Article 452 of the Companies Act.」
The Company decided to transfer capital reserves, legal reserves and other funds to retained earnings brought forward to offset the ¥3,893.504 million deficit at the end of the fiscal year ended March 2017, with 30 June 2017 as the effective date.