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T.Rad (7236) · InitiativeRestated

Transfer of Part of the Defined-Benefit Corporate Pension Plan to a Defined-Contribution Pension Plan

First written in FY2024-Q1. 4 of 5 entries say "Restated". Latest entry: FY2025-H1.

5entries
2years
0from disclosures
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ProgressHeldSoftenedWorseRestatedFY2024-Q1 – FY2025-H12023: 220232024: 32024
Same theme, other companies
Transition from a Defined-Benefit Corporate Pension Plan to a Defined-Contribution PlanA theme 112 companies write about · 10 as a headwind · 82 as a tailwind

21 other companies' latest entry also says "Restated".

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Showing 14 of the 112 companies compared. The sentences above are computed from all 112.
Full recordFilings, disclosures and news, newest first
  1. FY2025-H1RestatedAnnual report

    「On 1 April 2023, we transferred part of our defined benefit corporate pension plan to a defined contribution corporate pension plan,」

    The accounting treatment related to the pension plan transfer effective 1 April 2023 continues to be disclosed.
  2. FY2024RestatedAnnual report

    「On 1 April 2023, we transferred part of our defined benefit corporate pension plan to a defined contribution corporate pension plan,」

    The transfer of part of the defined benefit corporate pension plan to a defined contribution corporate pension plan effective 1 April 2023, and the fact that no gain or loss arose from the transfer, continue to be disclosed.
  3. FY2024-Q3RestatedAnnual report

    「On 1 April 2023, we transferred part of our defined benefit corporate pension plan to a defined contribution corporate pension plan and applied the “Accounting for Transfers, etc. between Retirement Benefit Plans” (Accounting Standards Implementation Guidance No. 1, 16 December 2016) and the “Practical Treatment of Accounting for Transfers, etc. between Retirement Benefit Plans” (Practical Issues Task Force No. 2, 7 February 2007). No gain or loss arose in connection with the transfer.」

    The transfer of part of the defined benefit corporate pension plan to a defined contribution corporate pension plan effective 1 April 2023, and the fact that no gain or loss arose from the transfer, continue to be disclosed.
  4. FY2024-Q2RestatedAnnual report

    「On 1 April 2023, we transferred part of our defined benefit corporate pension plan to a defined contribution corporate pension plan and applied the “Accounting for Transfers, etc. between Retirement Benefit Plans” (Accounting Standards Implementation Guidance No. 1, 16 December 2016) and the “Practical Treatment of Accounting for Transfers, etc. between Retirement Benefit Plans” (Practical Issues Task Force No. 2, 7 February 2007). No gain or loss arose in connection with the transfer.」

    The transfer of part of the defined benefit corporate pension plan to a defined contribution corporate pension plan effective 1 April 2023, and the fact that no gain or loss arose from the transfer, continue to be disclosed.
  5. FY2024-Q1First statedAnnual report

    「On 1 April 2023, we transferred part of our defined benefit corporate pension plan to a defined contribution corporate pension plan and applied the “Accounting for Transfers, etc. between Retirement Benefit Plans” (Accounting Standards Implementation Guidance No. 1, 16 December 2016) and the “Practical Treatment of Accounting for Transfers, etc. between Retirement Benefit Plans” (Practical Issues Task Force No. 2, 7 February 2007). No gain or loss arose in connection with the transfer.」

    It was disclosed that, effective 1 April 2023, part of the defined benefit corporate pension plan was transferred to a defined contribution corporate pension plan, with no gain or loss arising from the transfer.
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Transfer of Part of the Defined-Benefit Corporate Pension Plan to a Defined-Contribution Pension Plan | T.RAD Co., Ltd. (7236) | Komori