Of your two choices, it's "recorded". Did you do a search? That sentence and variations of it appear quite a lot. For instance:
https://www.linguee.com/japanese-english/translation/見込.html

You can see terms like "recognized," "stated," and yes, "recorded" just in the examples there. Hope that helps.

Retirement benefit allowance... Estimates are made at the end of the current consolidated fiscal year to prepare employee retirement benefit.

I would use "posted" for 計上. It is an accounting term and is widely used in the text part of financial statements as well as in financial news articles.

By the way, "at the end of the current consolidated fiscal year" should come immediately after "retirement benefit obligations" as they estimated how much retirement benefit obligations they would have as at the end of the fiscal year, and have posted that amount in the financial statements.

Various terms are in use, but the proper term for 計上 in the language of accounting is "to recognize," as in "pension plan contributions are recognized as expenses." (URL see below.)

Please check your proposed translation. The reference to the end of term relates to the amount retirement benefit obligations expected at that point in time, not to the time of accounting recognition.

Hence:

In order to provide for employee retirement benefits… … the Company recognizes retirement benefit provisions based on the expected consolidated retirement benefit obligations at the end of the current fiscal year.