Stock Acquisition Rights Trust Based on Future Performance Evaluations
First written in FY2021. 3 of 5 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2023: 1 of 10 companies on the "Worse" side.
3 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「This makes it possible to determine at a future date the amount of incentives to be allocated based on evaluations of future performance, enabling individual efforts to be rewarded more fully,」
Reiterated a trust-based incentive mechanism for allocating stock acquisition rights to directors, employees, advisers and outsourced service providers based on evaluations of future performance. - FY2023RestatedAnnual report
「Under this trust, Maeyama Natsuko (前山 奈津子) will distribute 80,000 stock acquisition rights under the Second Series to directors and employees of the Company or its affiliates, as well as advisers and outsourced service providers who maintain ongoing contractual relationships with the Company or its affiliates, based on their performance, among those who meet the beneficiary eligibility requirements,」
Reconfirms a trust-based incentive mechanism for allocating stock acquisition rights to directors, employees, advisers and outsourced service providers based on future performance. - FY2023-Q3Additional burden arising from tax-related measuresAnnual report
「Based on the National Tax Agency's position, and following discussions and confirmation with external experts, we decided to pay withholding income tax relating to trust-based stock options that have already been exercised. Because this would result in an additional burden for officers and employees, we also decided that the Company would provide monetary compensation for part of the additional burden.」
For the trust-based stock options, decided to pay withholding income tax following the National Tax Agency's position and to compensate officers and employees for part of their burden, and recorded related expenses of ¥17.389 million and other costs. - FY2022RestatedAnnual report
「Under this trust, Maeyama Natsuko (前山 奈津子) will distribute 80,000 stock acquisition rights under the Second Series, equivalent to 3 shares per right as of the date of filing this document, to directors and employees of the Company or its affiliates, as well as advisers and outsourced service providers who maintain ongoing contractual relationships with the Company or its affiliates, based on their performance, among those who meet the beneficiary eligibility requirements,」
Reiterates a trust-based incentive mechanism for allocating stock acquisition rights to directors, employees, advisers and outsourced service providers based on evaluations of future performance. - FY2021First statedAnnual report
「This arrangement makes it possible to determine at a future date the amount of incentives to be allocated based on evaluations of future performance, enabling the Company to reward individual efforts more fully. It also makes it possible to allocate stock acquisition rights, based on the same criteria, to directors and employees of the Company or its affiliates who are hired in the future, as well as advisers and outsourced service providers who maintain ongoing contractual relationships with the Company or its affiliates, without excessive differences arising based on the timing of their involvement.」
A mechanism for allocating stock acquisition rights to directors, employees, advisers and outsourced service providers based on their future performance.