Transfer of part of a defined-benefit pension plan to a defined-contribution pension plan
First written in FY2023-Q1. 1 of 3 entries say "Restated". Latest entry: FY2026.
47 other companies' latest entry also says "Achieved".
- FY2026AchievedAnnual report
「Effective 1 April 2022, part of the defined-benefit corporate pension plan was transferred to a defined-contribution pension plan. Asset transfers associated with the transition amounted to ¥758 million, and the transfers were completed in fiscal 2025.」
Asset transfers associated with the transition from part of the defined-benefit pension plan to a defined-contribution pension plan were completed in fiscal 2025. - FY2023-Q3RestatedAnnual report
「Following the partial transition from the defined-benefit corporate pension plan to a defined-contribution pension plan on 1 April 2022, the Bank applied the accounting standards on transfers between retirement benefit plans and the related practical guidance, and accounted for the transferred portion as a partial termination of the retirement benefit plan. As a result, a gain on the revision of the retirement benefit plan of ¥440 million was recognized as extraordinary income during the cumulative nine-month consolidated period.」
The Bank continues to disclose the transition from part of the defined-benefit corporate pension plan to a defined-contribution pension plan effective 1 April 2022, together with the recognition of a ¥440 million gain on the revision of the retirement benefit plan. - FY2023-Q1First statedAnnual report
「Following the partial transition from the defined-benefit corporate pension plan to a defined-contribution pension plan on 1 April 2022, the Bank applied the accounting standards on transfers between retirement benefit plans and the related practical guidance, and accounted for the transferred portion as a partial termination of the retirement benefit plan. As a result, a gain on the revision of the retirement benefit plan of ¥440 million was recognized as extraordinary income during the cumulative first-quarter consolidated period.」
On 1 April 2022, part of the defined-benefit corporate pension plan was transferred to a defined-contribution pension plan and accounted for as a partial termination of the retirement benefit plan. Accordingly, a gain on the revision of the retirement benefit plan of ¥440 million was recognized as extraordinary income.