Mitsubishi Electric (TYO:6503) expects to log extraordinary gains of about 210 billion yen in its non-consolidated financial results for the fiscal year ending March 2027.
This follows a partial return of retirement benefit trust assets totalling 300 billion yen on May 29, according to a Tokyo bourse filing on Monday.
The return is possible because the plan assets, including the retirement benefit trust, are overfunded relative to defined benefit obligations-a situation projected to persist.
Under IFRS applied to its consolidated financial statements, however, the gain will be recognized in other comprehensive income rather than in the consolidated statement of profit or loss.
Consequently, the forecasted consolidated financial results for the fiscal year ending March 2027 remain unaffected.