退職給付に係る資産とは、連結財務諸表上、退職給付から年金資産の額を控除した借方残高（積立状況を示す額）を資産として計上したものです。平成24年改正基準の適用により、連結財務諸表上、従来の前払年金費用を「退職給付に係る資産」という名称で表示します。
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