Introduction of a Performance-Linked Share-Based Compensation Plan: Share Delivery Trust (BBT)
First written in FY2018-Q2. 13 of 23 entries say "Restated". Latest entry: FY2026-H1.
27 other companies' latest entry also says "Other".
- FY2026-H1Decrease in shares and carrying value held by the trustAnnual report
「The company’s shares held by the trust are presented as treasury shares in the net assets section of the consolidated balance sheet. The carrying amount and number of these treasury shares were ¥104 million and 82,800 shares, respectively, in the previous consolidated fiscal year, and ¥98 million and 78,200 shares, respectively, in the current interim consolidated accounting period.」
BBT trust-held shares decreased from 82,800 to 78,200 and the carrying amount decreased from ¥104 million to ¥98 million. The purpose and operation of the plan continue unchanged. - FY2025-H1Decrease in shares and carrying value held by the trustAnnual report
「The company’s shares held by the trust are presented as treasury shares in the net assets section of the consolidated balance sheet. The carrying amount and number of these treasury shares were ¥122 million and 97,500 shares, respectively, in the previous consolidated fiscal year, and ¥104 million and 82,800 shares, respectively, in the current interim consolidated accounting period.」
BBT trust-held shares decreased from 97,500 to 82,800 and the carrying amount decreased from ¥122 million to ¥104 million. - FY2024Decrease in trust-held shares due to BBT benefitsAnnual report
「The breakdown of the decrease in treasury shares is as follows: decrease due to benefits under the Stock Benefit Trust (BBT): 10,100 shares」
As benefits under BBT were provided, trust-held shares decreased from 107,600 to 97,500. The company disclosed specific operating results for the performance-linked stock compensation plan. - FY2024-Q3RestatedAnnual report
「The company’s shares held by the trust are presented as treasury shares in the net assets section of the consolidated balance sheet. The carrying amount and number of these treasury shares were ¥135 million and 107,600 shares, respectively, in the previous consolidated fiscal year, and ¥122 million and 97,500 shares, respectively, in the current third-quarter consolidated accounting period.」
The company continued to disclose the operation of BBT and reconfirmed that the trust held 97,500 shares with a carrying amount of ¥122 million. - FY2024-Q2Decrease in shares and carrying value held by the trustAnnual report
「The company’s shares held by the trust are presented as treasury shares in the net assets section of the consolidated balance sheet. The carrying amount and number of these treasury shares were ¥135 million and 107,600 shares, respectively, in the previous consolidated fiscal year, and ¥122 million and 97,500 shares, respectively, in the current second-quarter consolidated accounting period.」
BBT trust-held shares decreased from 107,600 to 97,500 and the carrying amount decreased from ¥135 million to ¥122 million. - FY2024-Q1RestatedAnnual report
「The company’s shares held by the trust are presented as treasury shares in the net assets section of the consolidated balance sheet. The carrying amount and number of these treasury shares were ¥135 million and 107,600 shares, respectively, in the previous consolidated fiscal year, and ¥135 million and 107,600 shares, respectively, in the current first-quarter consolidated accounting period.」
For BBT, the company reconfirmed that the trust’s holdings of 107,600 shares and carrying amount of ¥135 million were unchanged from the end of the previous fiscal year. - FY2023-Q2RestatedAnnual report
「Under this plan, the company’s shares are acquired through the trust using funds contributed by the company, and shares and cash equivalent to the market value of the shares are provided through the trust to eligible officers in accordance with the company’s rules for providing shares to officers. The company’s shares held by the trust were ¥135 million and 107,600 shares in the previous consolidated fiscal year and ¥135 million and 107,600 shares in the current second-quarter consolidated accounting period.」
The company reconfirmed the purpose of BBT, the mechanism for providing benefits through the trust, and that the trust’s holdings of 107,600 shares and carrying amount of ¥135 million were unchanged from the end of the previous fiscal year. - FY2023-Q1RestatedAnnual report
「The company has introduced the performance-linked stock compensation plan, Stock Benefit Trust (BBT), to clarify the linkage between the compensation of the company’s directors and executive officers and the directors of its subsidiaries, excluding outside directors in each case (collectively, the “eligible officers”), and the company’s performance and share value, thereby contributing to improved medium- to long-term performance and increased corporate value. The company’s shares held by the trust are presented as treasury shares in the net assets section of the consolidated balance sheet. The carrying amount and number of these treasury shares were ¥135 million and 107,600 shares, respectively, in the previous consolidated fiscal year, and ¥135 million and 107,600 shares, respectively, in the current first-quarter consolidated accounting period.」
The company continued to disclose the purpose and operation of BBT and reconfirmed that the trust held 107,600 shares with a carrying amount of ¥135 million. - FY2022AdvancedAnnual report
「For performance-linked compensation for the company’s directors, the company has introduced the Stock Benefit Trust (BBT) performance-linked stock compensation plan, with operating profit continuing to serve as the performance-linked metric. The plan will continue to grant points to eligible participants each period according to performance achievement, using weights established for each director position, and to provide shares and cash based on accumulated points when directors retire.」
For BBT, the company specified the plan design, under which operating profit is the performance-linked metric and benefits are provided based on position-specific weights, performance achievement in each period, and accumulated points at retirement. - FY2022-Q2Decrease in shares and carrying value held by the trustAnnual report
「The company’s shares held by the trust are presented as treasury shares in the net assets section of the consolidated balance sheet. The carrying amount and number of these treasury shares were ¥160 million and 127,300 shares, respectively, in the previous consolidated fiscal year, and ¥135 million and 107,600 shares, respectively, in the current second-quarter consolidated accounting period.」
BBT trust-held shares decreased from 127,300 to 107,600 and the carrying amount decreased from ¥160 million to ¥135 million. - FY2022-Q1RestatedAnnual report
「The company’s shares held by the trust are presented as treasury shares in the net assets section of the consolidated balance sheet. The carrying amount and number of these treasury shares were ¥160 million and 127,300 shares, respectively, in the previous consolidated fiscal year, and ¥160 million and 127,300 shares, respectively, in the current first-quarter consolidated accounting period.」
The company continued to disclose the BBT performance-linked stock compensation plan, including the trust’s holdings of 127,300 shares and carrying amount of ¥160 million. - FY2021RestatedAnnual report
「The company’s shares held by the trust are presented as treasury shares in the net assets section of the consolidated balance sheet. The carrying amount and number of these treasury shares were ¥166 million and 131,700 shares, respectively, in the previous consolidated fiscal year, and ¥160 million and 127,300 shares, respectively, in the current consolidated fiscal year.」
The company continued to disclose the purpose and operation of BBT and reconfirmed that the trust held 127,300 shares with a carrying amount of ¥160 million. - FY2021-Q3RestatedAnnual report
「The company has introduced the performance-linked stock compensation plan, Stock Benefit Trust (BBT), to clarify the linkage between the compensation of the company’s directors and executive officers and the directors of its subsidiaries, excluding outside directors in each case (collectively, the “eligible officers”), and the company’s performance and share value, thereby contributing to improved medium- to long-term performance and increased corporate value. The company’s shares held by the trust are presented as treasury shares in the net assets section of the consolidated balance sheet. The carrying amount and number of these treasury shares were ¥166 million and 131,700 shares, respectively, in the previous consolidated fiscal year, and ¥160 million and 127,300 shares, respectively, in the current third-quarter consolidated accounting period.」
The company continued to disclose the purpose and operation of BBT and reconfirmed that the trust held 127,300 shares with a carrying amount of ¥160 million. - FY2021-Q2Decrease in shares and carrying value held by the trustAnnual report
「The company’s shares held by the trust are presented as treasury shares in the net assets section of the consolidated balance sheet. The carrying amount and number of these treasury shares were ¥166 million and 131,700 shares, respectively, in the previous consolidated fiscal year, and ¥160 million and 127,300 shares, respectively, in the current second-quarter consolidated accounting period.」
Under the BBT performance-linked stock compensation plan, trust-held shares decreased from 131,700 to 127,300 and the carrying amount decreased from ¥166 million to ¥160 million. - FY2021-Q1RestatedAnnual report
「The company’s shares held by the trust are presented as treasury shares in the net assets section of the consolidated balance sheet. The carrying amount and number of these treasury shares were ¥166 million and 131,700 shares, respectively, in the previous consolidated fiscal year, and ¥166 million and 131,700 shares, respectively, in the current first-quarter consolidated accounting period.」
For the BBT performance-linked stock compensation plan, the company reconfirmed that the trust held 131,700 shares with a carrying amount of ¥166 million. - FY2020-Q3RestatedAnnual report
「The company has introduced the performance-linked stock compensation plan, Stock Benefit Trust (BBT), to clarify the linkage between the compensation of the company’s directors and executive officers and the directors of its subsidiaries, excluding outside directors in each case (collectively, the “eligible officers”), and the company’s performance and share value, thereby contributing to improved medium- to long-term performance and increased corporate value. The company’s shares held by the trust are presented as treasury shares in the net assets section of the consolidated balance sheet. The carrying amount and number of these treasury shares were ¥171 million and 136,200 shares, respectively, in the previous consolidated fiscal year, and ¥166 million and 131,700 shares, respectively, in the current third-quarter consolidated accounting period.」
The company continued to disclose the purpose and operation of BBT and reconfirmed that the trust held 131,700 shares with a carrying amount of ¥166 million. - FY2020-Q2Decrease in shares and carrying value held by the trustAnnual report
「The company’s shares held by the trust are presented as treasury shares in the net assets section of the consolidated balance sheet. The carrying amount and number of these treasury shares were ¥171 million and 136,200 shares, respectively, in the previous consolidated fiscal year, and ¥166 million and 131,700 shares, respectively, in the current second-quarter consolidated accounting period.」
The company disclosed that, under the Stock Benefit Trust (BBT) performance-linked stock compensation plan, trust-held shares decreased from 136,200 to 131,700 and the carrying amount decreased from ¥171 million to ¥166 million. - FY2020-Q1RestatedAnnual report
「The company’s shares held by the trust are presented as treasury shares in the net assets section of the consolidated balance sheet. The carrying amount and number of these treasury shares were ¥171 million and 136,200 shares, respectively, in the previous consolidated fiscal year, and ¥171 million and 136,200 shares, respectively, in the current first-quarter consolidated accounting period.」
For the BBT performance-linked stock compensation plan, the company reconfirmed that the trust held 136,200 shares with a carrying amount of ¥171 million. - FY2019-Q3RestatedAnnual report
「At the end of the third-quarter consolidated accounting period, the company’s shares held by the trust were presented as treasury shares in the net assets section of the consolidated balance sheet. The carrying amount was ¥171 million and the number of shares was 136,200.」
The company continued to disclose the purpose and operation of the BBT performance-linked stock compensation plan and reconfirmed that the trust held 136,200 shares with a carrying amount of ¥171 million. - FY2019-Q2RestatedAnnual report
「The company has introduced the performance-linked stock compensation plan, Stock Benefit Trust (BBT), to clarify the linkage between the compensation of the company’s directors and executive officers and the directors of its subsidiaries, excluding outside directors in each case (collectively, the “eligible officers”), and the company’s performance and share value, thereby contributing to improved medium- to long-term performance and increased corporate value. At the end of the second-quarter consolidated accounting period, the company’s shares held by the trust were presented as treasury shares in the net assets section of the consolidated balance sheet. The carrying amount was ¥171 million and the number of shares was 136,200.」
The company reconfirmed the purpose and operation of BBT, which links compensation to performance and share value, including the trust’s holdings of 136,200 shares and carrying amount of ¥171 million. - FY2018AdvancedAnnual report
「Using ¥172 million placed in a money trust by the company on 31 August 2017, Mizuho Trust & Banking Co., Ltd., the trustee of the trust, through its re-trustee Asset Management Service Trust Bank, Ltd. (Trust E Account), acquired 136,200 shares of the company through the market between 31 August and 31 October 2017.」
The company disclosed that, for BBT, it acquired 136,200 shares between 31 August and 31 October 2017 using ¥172 million as funding, thereby proceeding with the specific operation of the plan. - FY2018-Q3RestatedAnnual report
「At the end of the third-quarter consolidated accounting period, the company’s shares held by the trust were presented as treasury shares in the net assets section of the consolidated balance sheet. The carrying amount was ¥171 million and the number of shares was 136,200.」
As an update on the operation of the performance-linked stock compensation plan, Stock Benefit Trust (BBT), the company disclosed that the trust held 136,200 shares at the end of the third quarter, with a carrying amount of ¥171 million. - FY2018-Q2First statedAnnual report
「The company has introduced the performance-linked stock compensation plan, Stock Benefit Trust (BBT), to clarify the linkage between the compensation of the company’s directors and executive officers and the directors of its subsidiaries, excluding outside directors in each case (collectively, the “eligible officers”), and the company’s performance and share value, thereby contributing to improved medium- to long-term performance and increased corporate value.」
The company newly described a plan linking compensation for eligible officers to performance and share value, with the aim of improving medium- to long-term performance and increasing corporate value. At the end of the second quarter, the trust held 988,000 shares, with a carrying amount of ¥122 million.