The member continued that close attention should be paid to the fact that corporate earnings results for fiscal 2000 were likely to be affected by the introduction of mark-to-market accounting, which would influence firms' capital accounts, and adjustments for retirement benefits.
One of these members, however, said that corporate profits might be constrained by potential negative factors including firms' write-offs of excessive debts, the changes in accounting rules including the introduction of accounting for retirement benefits and mark-to-market accounting, and downward pressure on prices stemming from global competition.
A buyout of part of the defined benefit pension plan of a consolidated subsidiary, Jervis B. Webb Company(a wholly owned subsidiary of Daifuku North America Holding Company, a company overseeing operations in North America) resulted in retirement benefit expenses of 6,897 million yen(including consolidated adjustment) in extraordinary losses.
Use of the drug during pregnancy is possible only in case, when the intended benefits to the mother outweighs the potential risk to the fetus.
退職給付制度は、会社の財務状況及び従業員のインセンティヴに非常に大きな影響を及ぼす重要な制度です。
Having a good retirement benefit system has a material influence on the company's financial condition, and for employees, it serves as a great incentive to work.
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