Performance-Linked Share Compensation Scheme for Directors and Other Officers of Subsidiaries
First written in FY2017. 11 of 25 entries say "Restated". Latest entry: 2026-07-24.
77 other companies' latest entry also says "Advanced".
- 2026-07-24AdvancedGovernance
「Compensation and other remuneration for directors responsible for business execution comprises basic compensation as fixed compensation, performance-linked bonuses as short-term incentive compensation, and performance-linked stock compensation as a medium- to long-term incentive.」
The disclosure specified the planned three-part compensation framework, comprising base compensation, performance-linked bonuses and performance-linked share-based compensation, together with financial indicators such as ROE, operating income and net income attributable to owners of the parent, non-financial indicators such as employee engagement, the percentage of women in management and the GHG emissions reduction rate, and malus and clawback provisions. - FY2026ReframedAnnual report
「Compensation and other remuneration for directors responsible for business execution comprises basic compensation as fixed compensation, performance-linked bonuses as short-term incentive compensation, and performance-linked stock compensation as a medium- to long-term incentive.」
Plans to revise the previous explanation, which centered on stock compensation using profit attributable to owners of the parent as the primary indicator, to a 3-part structure comprising basic compensation, performance-linked bonuses and performance-linked stock compensation. The plan will use ROE, business profit, profit attributable to owners of the parent and non-financial indicators such as employees, women in management and GHG emissions, and will also include malus and clawback provisions. - FY2026-H1Decrease in shares remaining in the BIP trustAnnual report
「The carrying value and number of these treasury shares were ¥2,322 million and 562,964 shares at the end of the previous consolidated fiscal year, and ¥2,132 million and 516,566 shares at the end of the current interim consolidated fiscal period.」
Shares remaining in the officer compensation BIP trust decreased from 562,964 to 516,566, while their carrying value decreased from ¥2,322 million to ¥2,132 million. The plan itself continues. - FY2025Decrease in shares remaining in the BIP trustAnnual report
「The carrying value and number of these treasury shares were ¥2,531 million and 613,045 shares at the end of the previous consolidated fiscal year, and ¥2,322 million and 562,964 shares at the end of the current consolidated fiscal year.」
Shares remaining in the officer compensation BIP trust decreased from 613,045 to 562,964, while their carrying value decreased from ¥2,531 million to ¥2,322 million. The plan has been extended to 31 August 2026, and the maximum number of shares scheduled to be acquired by eligible directors and other officers is 610,000. - FY2025-H1Decrease in shares remaining in the BIP trustAnnual report
「The carrying value and number of these treasury shares were ¥2,531 million and 613,045 shares at the end of the previous consolidated fiscal year, and ¥2,454 million and 594,145 shares at the end of the current interim consolidated fiscal period.」
Shares remaining in the officer compensation BIP trust decreased from 613,045 to 594,145, while their carrying value decreased from ¥2,531 million to ¥2,454 million. The plan itself continues. - FY2024-Q3Decrease in shares remaining in the BIP trustAnnual report
「The carrying value and number of these treasury shares were ¥1,475 million and 374,149 shares at the end of the previous consolidated fiscal year, and ¥1,140 million and 289,611 shares at the end of the current third quarter of the consolidated fiscal year.」
Shares remaining in the officer compensation BIP trust decreased from 374,149 to 289,611, while their carrying value decreased from ¥1,475 million to ¥1,140 million. The plan itself continues. - FY2024-Q2Decrease in shares remaining in the BIP trustAnnual report
「The carrying value and number of these treasury shares were ¥1,475 million and 374,149 shares at the end of the previous consolidated fiscal year, and ¥1,140 million and 289,611 shares at the end of the current second quarter of the consolidated fiscal year.」
Shares remaining in the officer compensation BIP trust decreased from 374,149 to 289,611, while their carrying value decreased from ¥1,475 million to ¥1,140 million. The plan itself continues. - FY2023-Q2RestatedAnnual report
「The Company has introduced a stock compensation plan (the “Plan”) for its representative directors, with the aim of further heightening their motivation to improve corporate value and performance and providing incentives to increase shareholder value. In addition, with respect to the officer compensation systems of the Company's subsidiaries 阪急電鉄㈱, 阪神電気鉄道㈱ and 阪急阪神不動産㈱ (collectively, the “Covered Subsidiaries”), we have adopted the Plan for full-time directors and executive officers and other officers of each Covered Subsidiary, excluding outside directors and non-residents of Japan, and, in the case of 阪急阪神不動産㈱, also excluding employees of other companies seconded to that company.」
Continues to disclose the officer compensation BIP trust plan covering the representative directors of the holding company and officers and other eligible persons of the 3 Covered Subsidiaries. Shares remaining in the trusts total 374,149, with a carrying value of ¥1,475 million. - FY2023-Q1RestatedAnnual report
「The Company has introduced a stock compensation plan (the “Plan”) for its representative directors, with the aim of further heightening their motivation to improve corporate value and performance and providing incentives to increase shareholder value. In addition, with respect to the officer compensation systems of the Company's subsidiaries 阪急電鉄㈱, 阪神電気鉄道㈱ and 阪急阪神不動産㈱ (collectively, the “Covered Subsidiaries”), we have adopted the Plan for full-time directors and executive officers and other officers of each Covered Subsidiary, excluding outside directors and non-residents of Japan, and, in the case of 阪急阪神不動産㈱, also excluding employees of other companies seconded to that company.」
Continues the officer compensation BIP trust plan covering the representative directors of the holding company and officers and other eligible persons of the 3 Covered Subsidiaries. Shares remaining in the trusts total 399,468, with a carrying value of ¥1,575 million, unchanged from the end of the previous consolidated fiscal year. - FY2022ReframedAnnual report
「The Company had introduced a stock compensation plan for directors, excluding directors who are Audit and Supervisory Committee members, who served as chairperson or president. Pursuant to a resolution of the 184th Annual General Meeting of Shareholders held on 15 June 2022, the eligible recipients were changed to representative directors.」
Changed the eligible recipients under the holding company's stock compensation plan from the chairperson and president to representative directors, and set the maximum number of shares scheduled to be acquired by eligible directors and other officers at 500,000. - FY2022-Q3RestatedAnnual report
「The Plan uses a structure known as an officer compensation BIP (Board Incentive Plan) trust, under which shares of the Company and cash equivalent to the proceeds from the sale of the Company's shares are delivered and paid according to the recipient's position and other factors.」
Continues the BIP trust-based stock compensation plan covering the chairperson and president of the holding company and officers and other eligible persons of 阪急電鉄, 阪神電気鉄道 and 阪急阪神不動産. Shares remaining in the trusts total 399,468, with a carrying value of ¥1,575 million. - FY2022-Q2RestatedAnnual report
「The Plan uses a structure known as an officer compensation BIP (Board Incentive Plan) trust, under which shares of the Company and cash equivalent to the proceeds from the sale of the Company's shares are delivered and paid according to the recipient's position and other factors.」
Continues to disclose the BIP trust-based stock compensation plan covering the chairperson and president of the holding company and officers and other eligible persons of 阪急電鉄, 阪神電気鉄道 and 阪急阪神不動産. - FY2021AdvancedAnnual report
「Trust period Extended from 1 September 2020 to 31 August 2023」
Extended the term of the officer compensation BIP trust to 31 August 2023 and continued the plan with a maximum of 460,000 shares scheduled to be acquired by eligible directors and other officers. - FY2021-Q3RestatedAnnual report
「The Company has introduced a stock compensation plan (the “Plan”) for directors, excluding directors who are Audit and Supervisory Committee members, who serve as chairperson or president, with the aim of further heightening their motivation to improve corporate value and performance and providing incentives to increase shareholder value. In addition, with respect to the officer compensation systems of the Company's subsidiaries 阪急電鉄㈱, 阪神電気鉄道㈱ and 阪急阪神不動産㈱ (collectively, the “Covered Subsidiaries”), we have adopted the Plan for full-time directors and executive officers and other officers of each Covered Subsidiary, excluding outside directors and non-residents of Japan, and, in the case of 阪急阪神不動産㈱, also excluding employees of other companies seconded to that company.」
Continues the stock compensation BIP trust plan covering the chairperson and president of the holding company and officers of the 3 Covered Subsidiaries. The Company's shares remaining in the trusts total 412,368, with a carrying value of ¥1,626 million. - FY2021-Q2RestatedAnnual report
「The Company has introduced a stock compensation plan (the “Plan”) for directors, excluding directors who are Audit and Supervisory Committee members, who serve as chairperson or president, with the aim of further heightening their motivation to improve corporate value and performance and providing incentives to increase shareholder value. In addition, with respect to the officer compensation systems of the Company's subsidiaries 阪急電鉄㈱, 阪神電気鉄道㈱ and 阪急阪神不動産㈱ (collectively, the “Covered Subsidiaries”), we have adopted the Plan for full-time directors and executive officers and other officers of each Covered Subsidiary, excluding outside directors and non-residents of Japan, and, in the case of 阪急阪神不動産㈱, also excluding employees of other companies seconded to that company.」
Continues to disclose the stock compensation BIP trust plan covering the chairperson and president of the holding company and officers of 阪急電鉄, 阪神電気鉄道 and 阪急阪神不動産. - FY2020-Q3RestatedAnnual report
「The Company has introduced a stock compensation plan (the “Plan”) for directors who serve as chairperson or president, with the aim of further heightening their motivation to improve corporate value and performance and providing incentives to increase shareholder value. In addition, with respect to the officer compensation systems of the Company's subsidiaries 阪急電鉄㈱, 阪神電気鉄道㈱ and 阪急阪神不動産㈱ (collectively, the “Covered Subsidiaries”), we have adopted the Plan for full-time directors and executive officers of each Covered Subsidiary, excluding outside directors and non-residents of Japan, and, in the case of 阪急阪神不動産㈱, also excluding employees of other companies seconded to that company.」
Continues to disclose the officer compensation BIP trust plan covering the chairperson and president of the holding company and officers of the 3 Covered Subsidiaries. Shares remaining in the trusts total 367,308, with a carrying value of ¥1,479 million. - FY2019RaisedAnnual report
「The Company introduced a stock compensation plan (the “Plan”) pursuant to a resolution of the 181st Annual General Meeting of Shareholders held on 13 June 2019. The eligible recipients are the Company's directors who serve as chairperson or president.」
Introduced a stock compensation plan covering the chairperson and president of the holding company, in addition to the Covered Subsidiaries 阪急電鉄, 阪神電気鉄道 and 阪急阪神不動産. The maximum number of shares scheduled to be acquired by eligible directors and other officers is 522,000. - FY2019-Q3RestatedAnnual report
「However, with respect to the officer compensation systems of the Company's subsidiaries 阪急電鉄㈱, 阪神電気鉄道㈱ and 阪急阪神不動産㈱ (collectively, the “Covered Subsidiaries”), we have adopted a stock compensation plan using a trust funded with the Company's shares (the “Plan”) for full-time directors and executive officers of each Covered Subsidiary, excluding outside directors and non-residents of Japan, and, in the case of 阪急阪神不動産㈱, also excluding employees of other companies seconded to that company. The Plan is intended to heighten awareness of contributing to improved medium- to long-term performance and increased corporate value. The applicable period is the 3 fiscal years from the fiscal year ending 31 March 2018 to the fiscal year ending 31 March 2020.」
Continues to disclose the trust-based stock compensation plan covering 阪急電鉄, 阪神電気鉄道 and 阪急阪神不動産, with an applicable period from the fiscal year ending March 2018 to the fiscal year ending March 2020. - FY2019-Q2RestatedAnnual report
「However, with respect to the officer compensation systems of the Company's subsidiaries 阪急電鉄㈱, 阪神電気鉄道㈱ and 阪急阪神不動産㈱ (collectively, the “Covered Subsidiaries”), we have adopted a stock compensation plan using a trust funded with the Company's shares (the “Plan”) for full-time directors and executive officers of each Covered Subsidiary, excluding outside directors and non-residents of Japan, and, in the case of 阪急阪神不動産㈱, also excluding employees of other companies seconded to that company. The Plan is intended to heighten awareness of contributing to improved medium- to long-term performance and increased corporate value. The applicable period is the 3 fiscal years from the fiscal year ending 31 March 2018 to the fiscal year ending 31 March 2020.」
Continues to disclose the stock compensation plan covering 阪急電鉄, 阪神電気鉄道 and 阪急阪神不動産, with an applicable period of 3 years from the fiscal year ending March 2018 to the fiscal year ending March 2020. The Company's shares remaining in the trusts total 377,008, with a carrying value of ¥1.519 billion. - FY2019-Q1AdvancedAnnual report
「However, with respect to the officer compensation systems of the Company's subsidiaries 阪急電鉄㈱, 阪神電気鉄道㈱ and 阪急阪神不動産㈱ (collectively, the “Covered Subsidiaries”), we have adopted a stock compensation plan using a trust funded with the Company's shares (the “Plan”) for full-time directors and executive officers of each Covered Subsidiary, excluding outside directors and non-residents of Japan, and, in the case of 阪急阪神不動産㈱, also excluding employees of other companies seconded to that company. The Plan is intended to heighten awareness of contributing to improved medium- to long-term performance and increased corporate value.」
In addition to 阪急電鉄 and 阪神電気鉄道, 阪急阪神不動産 was added as a Covered Subsidiary, expanding the scope of the performance-linked stock compensation plan. The applicable period is the 3 years from the fiscal year ending March 2018 to the fiscal year ending March 2020. - FY2018-Q2RestatedAnnual report
「We have adopted a performance-linked stock compensation plan using a trust funded with the Company's shares (the “Plan”) to clarify the linkage with the Group's performance and shareholder value and to heighten awareness of contributing to improved medium- to long-term performance and increased corporate value. The applicable period is the 3 fiscal years from the fiscal year ending 31 March 2018 to the fiscal year ending 31 March 2020.」
Continues to disclose the subsidiaries' officer compensation BIP trust plan as a 3-year plan intended to link compensation to performance and shareholder value and improve medium- to long-term performance. The shares held by the trusts total 376,300, with a carrying value of ¥1.503 billion. - FY2018-Q1RestatedAnnual report
「From the first quarter of the current fiscal year, the Company's subsidiaries 阪急電鉄㈱ and 阪神電気鉄道㈱ introduced officer compensation BIP trusts. The Company's shares held by these trusts are recorded as treasury shares in the quarterly consolidated financial statements.」
Discloses the accounting treatment from the first quarter of the current fiscal year for the subsidiaries' officer compensation BIP trust plan, as well as 376,300 shares held by the trusts, with a carrying value of ¥1.503 billion. - FY2017First statedAnnual report
「With respect to the officer compensation systems of the Company's subsidiaries 阪急電鉄㈱ and 阪神電気鉄道㈱, we have adopted performance-linked stock compensation plans using trusts funded with the Company's shares. The plan for 阪急電鉄㈱ covers full-time directors and executive officers, while the plan for 阪神電気鉄道㈱ covers full-time directors. The applicable period is the 3 fiscal years from the fiscal year ending 31 March 2018 to the fiscal year ending 31 March 2020. The maximum number of shares is 250,000 for 阪急電鉄㈱ and 200,000 for 阪神電気鉄道㈱.」
Discontinued the subsidiaries' former stock-based stock option plans and transitioned to trust-based performance-linked compensation using the Company's shares. The applicable period is 3 years, and the maximum number of shares scheduled for acquisition is also disclosed.