Introduction of an Equity Compensation Framework Through Stock Benefit and BIP/ESOP Trusts
First written in FY2023-Q2. 3 of 4 entries say "Advanced", first in FY2023. Latest entry: FY2026-H1.
77 other companies' latest entry also says "Advanced".
- FY2026-H1AdvancedAnnual report
「Increase resulting from the issuance of shares through a paid third-party allotment dated 25 August 2025. Issue price: ¥547.5 Amount recorded as capital: ¥273.75 Allottee: The Master Trust Bank of Japan, Ltd. (Executive Compensation BIP Trust Account, 76,765 units)」
The Company conducted a paid third-party allotment to the executive compensation BIP trust account on 25 August 2025, continuing and giving concrete form to the share-based compensation framework through the BIP trust. - FY2025AdvancedAnnual report
「During the current consolidated fiscal year, 3,147,543 points were awarded, with a weighted-average fair value of ¥373 as of the award date.」
The Company awarded 3,147,543 points under J-ESOP during the fiscal year and continued to operate the equity-based employee incentive plan. - FY2023AdvancedAnnual report
「From the current consolidated fiscal year, the Company and certain subsidiaries introduced a stock-based compensation plan for directors.」
The Company introduced stock-based compensation through a BIP trust for directors, a share delivery plan for executive officers and employees, and LINE's J-ESOP, and awarded 1,107,202 BIP trust points, 2,187,747 share delivery points and 23,958,880 J-ESOP points during the fiscal year. - FY2023-Q2First statedAnnual report
「Increase from the issuance of shares through a paid third-party allotment in connection with the introduction of a stock benefit trust (J-ESOP), dated 18 August 2022. Increase from the issuance of shares through a paid third-party allotment in connection with the introduction of an executive compensation BIP trust and a share-grant ESOP trust, dated 18 August 2022.」
On 18 August 2022, the company introduced a stock benefit trust (J-ESOP), an executive compensation BIP trust and a share-grant ESOP trust. Through paid third-party allotments, it issued 26,358,100 shares under J-ESOP and 7,531,200 shares under the BIP/ESOP trusts.