Transfer of Part of a Defined-Benefit Pension Plan to a Defined-Contribution Pension Plan
First written in FY2020-Q2. 2 of 3 entries say "Achieved", first in FY2020-Q3. Latest entry: FY2020.
46 other companies' latest entry also says "Achieved".
- FY2020AchievedAnnual report
「The impact of this transition was recognized as a gain on revision of retirement benefit plans in extraordinary income for the current consolidated fiscal year.」
Regarding the transfer of part of the defined benefit corporate pension plan to a defined contribution pension plan carried out on 1 October 2019, the impact of ¥441 million was recognized in extraordinary income and the accounting treatment was completed. - FY2020-Q3AchievedAnnual report
「The impact of this transition was recognized as ¥441 million in extraordinary income for the nine-month period of the current consolidated fiscal year.」
Accounting treatment for the transfer of part of the defined benefit corporate pension plan to a defined contribution pension plan on 1 October 2019 was completed, and the resulting impact of ¥441 million was recognized in extraordinary income. - FY2020-Q2First statedAnnual report
「On 1 October 2019, the Bank transitioned part of its defined benefit corporate pension plan to a defined contribution pension plan. As a result, it applied the Accounting Treatment for Transfers between Retirement Benefit Plans and the Practical Treatment of Accounting for Transfers between Retirement Benefit Plans, and accounted for the transferred portion as a partial settlement of the retirement benefit plan.」
Part of the defined benefit corporate pension plan was transferred to a defined contribution pension plan on 1 October 2019. The amount of the resulting impact was still being evaluated as of the filing date.