Scheduled repayment of 15.4 billion yen from partial termination of the retirement benefit trust on March 3, 2026, with an expected special gain of approximately 11.2 billion yen recognized in the standalone financial results for the fiscal year ending March 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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":"7731","jir_company_name":"Nikon Corporation","jir_importance":"\u2605\u2605\u2606\u2606\u2606","jir_publication_date":"2026-02-25","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/02\/7731-20260225-01.pdf","jir_short_summary":"Scheduled repayment of 15.4 billion yen from partial termination of the retirement benefit trust on March 3, 2026, with an expected special gain of approximately 11.2 billion yen recognized in the standalone financial results for the fiscal year ending March 2026.","jir_summary":"### Overview of Partial Termination of Retirement Benefit Trust\nNikon Corporation resolved at the board of directors meeting held on February 25, 2026, to partially terminate the retirement benefit trust assets due to a surplus in pension assets including those for retirement benefit obligations. The scheduled repayment date is March 3, 2026, with an expected repayment amount of 15.4 billion yen.\n\n### Impact on Profit and Accounting Treatment\nIn the standalone financial results for the fiscal year ending March 2026, a special gain of approximately 11.2 billion yen from the repayment of the retirement benefit trust is expected to be recorded. However, since consolidated financial statements comply with IFRS, there will be no impact on the consolidated income statement. The amount of the gain will be finalized at the time of repayment and may fluctuate going forward.","jir_financial_highlights":"Expected Repayment Amount from Retirement Benefit Trust: 15.4 billion yen (Unknown)\nExpected Special Gain Recognition: Approx. 11.2 billion yen (Unknown)\nScheduled Repayment Date: 2026-03-03 (Unknown)","jir_category":"","jir_hashtags":"#NikonCorporation, #general_ir, #JapaneseStocks","jir_key_figures":"Expected Repayment Amount: 15.4 billion yen\nExpected Special Gain Recognition: Approx. 11.2 billion yen (Standalone Results)\nScheduled Repayment Date: 2026-03-03","jir_meta_title":"Nikon Corporation Announces Scheduled 15.4 Billion Yen Repayment from Partial Termination of Retirement Benefit Trust","jir_meta_description":"Nikon Corporation plans a 15.4 billion yen repayment from the partial termination of the retirement benefit trust on March 3, 2026, expecting to record approximately 11.2 billion yen in special gains in the standalone financial results.","jir_og_title":"Nikon Corporation to Repay 15.4 Billion Yen via Partial Termination of Retirement Benefit Trust","jir_og_description":"Nikon announced a scheduled repayment of 15.4 billion yen through the partial termination of its retirement benefit trust and expects to record 11.2 billion yen in special gains in its standalone financial results.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":7802,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"general_ir","footnotes":""},"sector":[],"importance":[],"class_list":["post-31069","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n