Ck San-Etsu (5757) · RiskRestated
Risk of loss compensation under the employee shareholding association trust-type ESOP
First written in FY2025. 1 of 2 entries say "Restated". Latest entry: FY2026-H1.
2entries
1years
0from disclosures
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Same theme, other companies
Company Repayment Risk from a Decline in the Share Price of an Employee Stock Ownership Trust’s HoldingsA theme 77 companies write about · 77 as a headwind · 0 as a tailwind
11 other companies' latest entry also says "Restated".
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Showing 14 of the 77 companies compared. The sentences above are computed from all 77.Full recordFilings, disclosures and news, newest first
- FY2026-H1RestatedAnnual report
「During the interim consolidated accounting period, there were no new business or other risks, nor any significant changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The Company determined that there had been no new occurrence or material change relating to the risk of loss compensation under the employee shareholding association trust-type ESOP. - FY2025First statedAnnual report
「If the employee shareholding association trust is unable to repay its borrowings in full because the Company's share price declines, the Company will repay the remaining debt to the lending trust bank under the loss compensation agreement. Employees of the Group who participate in the employee shareholding association will not bear this burden.」
For the employee shareholding association trust-type ESOP, the Company specifically disclosed as a new risk the loss compensation agreement under which it will repay the remaining debt if the trust is unable to repay its borrowings in full because of a decline in the share price.