Transition from a Defined-Benefit Corporate Pension Plan to a Defined-Contribution Pension Plan
First written in FY2023-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023.
21 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「As the Company transitioned its defined benefit corporate pension plan to a defined contribution pension plan on 1 April 2022, it applied the Accounting Treatment for Transfers, etc. between Retirement Benefit Plans and the Practical Treatment of Accounting for Transfers, etc. between Retirement Benefit Plans, and accounted for the portion transferred to the defined contribution pension plan as a settlement of the retirement benefit plan.」
It reconfirms for the full fiscal year the transition from the defined benefit corporate pension plan to the defined contribution pension plan carried out on 1 April 2022 and the related accounting treatment. - FY2023-Q3RestatedAnnual report
「As the Company transitioned its defined benefit corporate pension plan to a defined contribution pension plan on 1 April 2022, it applied the Accounting Treatment for Transfers, etc. between Retirement Benefit Plans and the Practical Treatment of Accounting for Transfers, etc. between Retirement Benefit Plans, and accounted for the portion transferred to the defined contribution pension plan as a settlement of the retirement benefit plan. The resulting impact of this transition was recorded as ¥8 million in extraordinary income during the cumulative third quarter of the current consolidated fiscal year.」
It restates the transition from the defined benefit corporate pension plan to the defined contribution pension plan carried out on 1 April 2022 and the resulting ¥8 million in extraordinary income. - FY2023-Q2RestatedAnnual report
「As the Company transitioned its defined benefit corporate pension plan to a defined contribution pension plan on 1 April 2022, it applied the Accounting Treatment for Transfers, etc. between Retirement Benefit Plans and the Practical Treatment of Accounting for Transfers, etc. between Retirement Benefit Plans, and accounted for the portion transferred to the defined contribution pension plan as a settlement of the retirement benefit plan. The resulting impact of this transition was recorded as ¥8 million in extraordinary income during the cumulative second quarter of the current consolidated fiscal year.」
It restates the transition from the defined benefit corporate pension plan to the defined contribution pension plan carried out on 1 April 2022 and the resulting ¥8 million in extraordinary income. - FY2023-Q1First statedAnnual report
「As the Company transitioned its defined benefit corporate pension plan to a defined contribution pension plan on 1 April 2022, it applied the Accounting Treatment for Transfers, etc. between Retirement Benefit Plans and the Practical Treatment of Accounting for Transfers, etc. between Retirement Benefit Plans, and accounted for the portion transferred to the defined contribution pension plan as a settlement of the retirement benefit plan. The resulting impact of this transition was recorded as ¥8 million in extraordinary income during the cumulative first quarter of the current consolidated fiscal year.」
On 1 April 2022, the Company transitioned from a defined benefit corporate pension plan to a defined contribution pension plan and accounted for the transferred portion as a settlement of the plan. The resulting impact of the transition, ¥8 million, was recorded as extraordinary income.