{"id":134524,"date":"2026-10-27T14:03:48","date_gmt":"2026-10-27T05:03:48","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/8522-20261027-01_wp_disclosure_update\/"},"modified":"2026-10-27T14:03:48","modified_gmt":"2026-10-27T05:03:48","slug":"8522-20261027-01_wp_disclosure_update","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-8522\/ir\/8522-20261027-01_wp_disclosure_update\/","title":{"rendered":"Notice Regarding Expected Recognition of Gain on Return of Retirement Benefit Trust (Extraordinary Income)"},"content":{"rendered":"<p>The Bank of Nagoya, Ltd. announced plans to partially terminate a retirement benefit trust and receive a return. The return amount is approximately 8.7 billion yen, and the company expects to record approximately 2.0 billion yen as extraordinary income in both the non-consolidated and consolidated financial statements for the fiscal year ending March 2027. Amounts may fluctuate until they are finalized.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"price_fetched_at":"","company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"8522","jir_company_name":"The Bank of Nagoya, Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-10-27","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/8522-20261027-01.pdf","jir_short_summary":"The Bank of Nagoya, Ltd. announced plans to partially terminate a retirement benefit trust and receive a return. The return amount is approximately 8.7 billion yen, and the company expects to record approximately 2.0 billion yen as extraordinary income in both the non-consolidated and consolidated financial statements for the fiscal year ending March 2027. Amounts may fluctuate until they are finalized.","jir_summary":"### Key Points\nThe Bank of Nagoya, Ltd. has decided to partially terminate and obtain a return from its retirement benefit trust, with completion of the return scheduled for November 11, 2026 (scheduled). The return amount is approximately 8.7 billion yen, and the company expects to recognize approximately 2.0 billion yen as extraordinary income in both its non-consolidated and consolidated financial statements for the fiscal year ending March 2027. However, these amounts will be finalized at the time of return and may change.\n\n### Future Impact and Notes\nThe recognition of extraordinary income is expected to affect results for the fiscal year ending March 2027. Earnings forecasts are being reviewed considering other factors as well, and will be disclosed promptly if necessary. The return amount and the amount of extraordinary income may be disclosed again once finalized.","jir_financial_highlights":"Amount of retirement benefit trust return: approx. 8.7 hundred million yen (Unknown)\nAmount to be recorded as extraordinary income: approx. 2.0 hundred million yen (Unknown)\nReturn date: Scheduled for November 11, 2026 (Unknown)","jir_category":"","jir_hashtags":"#TheBankofNagoya_RetirementBenefitTrustReturnGain, #Disclosure","jir_key_figures":"Amount of retirement benefit trust return: approx. 8.7 hundred million yen\nGain from return of retirement benefit trust: approx. 2.0 hundred million yen (extraordinary income)\nReturn date: 2026-11-11 (scheduled)","jir_meta_title":"The Bank of Nagoya, Ltd. \u2014 Expected Recognition of Gain on Return of Retirement Benefit Trust | Approx. 8.7 billion yen return and approx. 2.0 billion yen extraordinary income expected","jir_meta_description":"The Bank of Nagoya, Ltd. decided to partially terminate and return funds from its retirement benefit trust. The return is approx. 8.7 billion yen, and approx. 2.0 billion yen of extraordinary income is expected in the fiscal year ending March 2027, though final amounts may change.","jir_og_title":"The Bank of Nagoya, Ltd. Expects to Recognize Gain on Return of Retirement Benefit Trust","jir_og_description":"Announced partial termination and return of a retirement benefit trust. The return is approx. 8.7 billion yen, and approx. 2.0 billion yen of extraordinary income is scheduled to be recorded in the fiscal year ending March 2027. Amounts may change when finalized.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":8900,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-134524","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Notice Regarding Expected Recognition of Gain on Return of Retirement Benefit Trust (Extraordinary Income) - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-8522\/ir\/8522-20261027-01_wp_disclosure_update\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-8522\/ir\/8522-20261027-01_wp_disclosure_update\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-8522\/ir\/8522-20261027-01_wp_disclosure_update\/\",\"name\":\"Notice Regarding Expected Recognition of Gain on Return of Retirement Benefit Trust (Extraordinary Income) - 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