Share-Based Compensation Through the Board Benefit Trust (BBT)
First written in FY2018. 10 of 18 entries say "Restated". Latest entry: FY2026.
37 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「The decrease of 10,300 treasury shares was due to benefit payments under the Stock Benefit Trust (BBT).」
Shares held in trust decreased from 266,600 to 256,300 as a result of BBT benefit payments, indicating progress in the operation of the scheme. - 2026-06-03AdvancedGeneral Meetings of Shareholders
「As of the end of the consolidated fiscal year, the balance was ¥548 million and 256,300 shares.」
The year-end balance of shares remaining in the trust under the stock benefit trust (BBT) is disclosed. The number of shares decreased from the previous year-end, indicating progress in operating the scheme involving benefit payments. - FY2026-H1AdvancedAnnual report
「The company's shares remaining in the trust are recorded as treasury shares under net assets at their carrying amount in the trust, excluding related expenses. The carrying amount and number of these treasury shares were ¥570 million and 266,600 shares, respectively, at the end of the previous consolidated fiscal year, and ¥548 million and 256,300 shares, respectively, at the end of the current interim consolidated fiscal period.」
Shares held in the Stock Benefit Trust (BBT) decreased from 266,600 at the end of the previous fiscal year to 256,300, disclosing the progress of the scheme's operation involving benefit payments. - FY2024-Q2RestatedAnnual report
「The company's shares remaining in the trust are recorded as treasury shares under net assets at their carrying amount in the trust, excluding related expenses. The carrying amount and number of these treasury shares were ¥572 million and 267,400 shares, respectively, at the end of the previous consolidated fiscal year, and ¥570 million and 266,600 shares, respectively, at the end of the second quarter of the current consolidated fiscal year.」
The company continues to disclose the operating status of the Stock Benefit Trust (BBT). At the end of the second quarter, 266,600 shares were held in trust, with a carrying amount of ¥570 million. - FY2024-Q1RestatedAnnual report
「The carrying amount and number of these treasury shares were ¥572 million and 267,400 shares, respectively, at the end of the previous consolidated fiscal year, and ¥570 million and 266,600 shares, respectively, at the end of the first quarter of the current consolidated fiscal year.」
The company continues to disclose the operating status of the Stock Benefit Trust (BBT), with 266,600 shares held in trust and a carrying amount of ¥570 million. - FY2023-Q3RestatedAnnual report
「The company's shares remaining in the trust are recorded as treasury shares under net assets at their carrying amount in the trust, excluding related expenses. The carrying amount and number of these treasury shares were ¥574 million and 268,500 shares, respectively, at the end of the previous consolidated fiscal year, and ¥572 million and 267,400 shares, respectively, at the end of the third quarter of the current consolidated fiscal year.」
The company continues to disclose the operating status of the Stock Benefit Trust (BBT), with 267,400 shares held in trust and a carrying amount of ¥572 million. - FY2023-Q2RestatedAnnual report
「The carrying amount and number of these treasury shares were ¥574 million and 268,500 shares, respectively, at the end of the previous consolidated fiscal year, and ¥572 million and 267,400 shares, respectively, at the end of the second quarter of the current consolidated fiscal year.」
The company continues to disclose the operating status of the Stock Benefit Trust (BBT), with 267,400 shares held in trust and a carrying amount of ¥572 million. - FY2023-Q1RestatedAnnual report
「The carrying amount and number of these treasury shares were ¥574 million and 268,500 shares, respectively, at the end of the previous consolidated fiscal year, and ¥572 million and 267,400 shares, respectively, at the end of the first quarter of the current consolidated fiscal year.」
The company continues to disclose the operating status of the Stock Benefit Trust (BBT), with 267,400 shares held in trust and a carrying amount of ¥572 million. - FY2022AdvancedAnnual report
「The decrease of 6,200 treasury shares was due to the delivery of shares under the Stock Benefit Trust (BBT).」
The BBT delivered 6,200 shares, leaving 268,500 shares held in trust with a carrying amount of ¥574 million. - FY2022-Q2RestatedAnnual report
「The carrying amount and number of these treasury shares were ¥588 million and 274,700 shares, respectively, at the end of the previous consolidated fiscal year, and ¥574 million and 268,500 shares, respectively, at the end of the second quarter of the current consolidated fiscal year.」
The company continues to disclose the operating status of the Stock Benefit Trust (BBT). Shares held in trust totaled 268,500, with a carrying amount of ¥574 million. - FY2021AdvancedAnnual report
「The performance-linked portion, referred to as "share-based compensation," is a scheme under which, at designated times each fiscal year and in accordance with the Officers' Share Benefit Regulations, points are awarded based on revenue, operating profit, ordinary profit, net income and return on equity, with the number of points determined according to the recipient's position and degree of performance achievement, among other factors. Upon retirement from office, shares and cash are provided based on the accumulated points. At the 66th Annual General Meeting of Shareholders held on 19 June 2018, it was resolved that the number of points awarded would be capped at 31 thousand points per year.」
The company has provided specific disclosure on the BBT's performance-linked calculation policy, which uses revenue, operating profit, ordinary profit, net income and ROE, as well as the annual cap of 31 thousand points. - FY2020RestatedAnnual report
「The company records the shares remaining in the trust as treasury shares under net assets at their carrying amount in the trust, excluding incidental costs. At the end of the current consolidated fiscal year, the carrying amount and number of these treasury shares were ¥588 million and 274,700 shares, respectively.」
The Stock Benefit Trust (BBT) continues to operate, with 274,700 shares held in trust and a carrying amount of ¥588 million. - FY2020-Q3RestatedAnnual report
「The carrying amount and number of these treasury shares were ¥588 million and 275,000 shares, respectively, at the end of the previous consolidated fiscal year and ¥588 million and 274,700 shares, respectively, at the end of the third quarter of the current consolidated fiscal year.」
For the Board Benefit Trust (BBT), the filing continues to describe the operating status of the 274,700 shares held by the trust with a carrying amount of ¥588 million. - FY2020-Q2RestatedAnnual report
「The carrying amount and number of these treasury shares were ¥588 million and 275,000 shares, respectively, at the end of the previous consolidated fiscal year and ¥588 million and 274,700 shares, respectively, at the end of the second quarter of the current consolidated fiscal year.」
For the Board Benefit Trust (BBT), the filing continues to describe the operating status of the 274,700 shares held by the trust with a carrying amount of ¥588 million. - FY2020-Q1RestatedAnnual report
「The carrying amount and number of these treasury shares were ¥588 million and 275,000 shares, respectively, at the end of the previous consolidated fiscal year and ¥588 million and 275,000 shares, respectively, at the end of the first quarter of the current consolidated fiscal year.」
For the Board Benefit Trust (BBT), the filing continues to describe the operating status of the 275,000 shares held by the trust with a carrying amount of ¥588 million. - FY2019-Q3AdvancedAnnual report
「The company records the shares remaining in the trust as treasury shares under net assets at their carrying amount in the trust, excluding incidental costs. At the end of the third quarter of the current consolidated fiscal year, the carrying amount and number of these treasury shares were ¥588 million and 275,000 shares, respectively.」
For the Board Benefit Trust (BBT), the company records 275,000 shares held by the trust with a carrying amount of ¥588 million, indicating that the scheme has moved into the operational phase. - FY2019-Q1AdvancedAnnual report
「In connection with the introduction of the Board Benefit Trust (BBT) announced on 14 May 2018, the company resolved at a board meeting held on 30 July 2018 to dispose of treasury shares through a third-party allotment as described below. The disposal date is 15 August 2018, the number of shares to be disposed of is 275,000 common shares, and the disposal price is ¥2,141 per share, for a total of ¥588,775,000.」
For operation of the Board Benefit Trust (BBT), the company resolved to dispose of 275,000 treasury shares through a third-party allotment to Trust Account E. The scheme has moved into the implementation phase, but the disposal date is after the filing date and the disposal has not been completed. - FY2018First statedAnnual report
「At a board meeting held on 14 May 2018, the company resolved to introduce a new stock compensation scheme for directors and executive officers, the Board Benefit Trust (BBT), in connection with which the proposal was approved at the 66th annual general meeting of shareholders held on 19 June 2018. Benefits are provided at a rate of 1 share per point.」
The company resolved to introduce a stock compensation scheme that links the compensation of directors and executive officers to shareholder value and raises awareness of improving performance and increasing corporate value over the medium to long term. The trust agreement and monetary trust were scheduled for August 2018.