KOTAEL信託股份有限公司（總部：東京都千代田區，代表董事：工藤宏明，以下簡稱「本公司」）宣布，作為其信託型股票選擇權的新產品線，已開始提供「1日圓股票選擇權信託（退休所得型）」（以下簡稱「1日圓SO信託（退休所得型）」），這是一種支援股票報酬制度的股票連動型退休金制度。本制度的首個案例預計將導入至東京證券交易所Prime市場上市公司株式會社鎌倉新書（總部：東京都中央區京橋2丁目14-1，代表董事社長COO：小林 史生）。
1. 「1日圓SO信託（退休所得型）」制度概要
「1日圓SO信託（退休所得型）」是一種新的制度，旨在透過獎勵機制來補充傳統現金給付型退休金制度，並向董事及員工提供與企業價值（股價）連動的股票報酬型退休金。
關於本制度
發行公司設立信託，並以無償第三者認購的方式向受託人KOTAEL信託發行1日圓股票選擇權（行使價為1日圓的新股預約權）。發行公司將根據貢獻度向對象者（董事及職員）授予點數，在對象者離職或退休時，信託將交付相當於點數的股票選擇權。對象者將在離職或退休後10天內行使權利取得股票。
由於這是行使價為1日圓的全價值設計，因此離職或退休時的股價將直接轉化為實際領取的價值，有效激勵員工在職期間提升企業價值。
制度圖示
制度特點
與企業價值連動
由於是行使價為1日圓的全價值設計，離職時的股價將直接與領取金額掛鉤。這實現了股東與員工在提升企業價值方面的利益一致，促進企業價值的長期提升。
提升全體員工參與度
由於退休時領取的報酬與股價連動，因此能激勵從高階主管到一般員工的全員，共同致力於提升企業價值。
強化人才留任
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常見問題
What is the "1 Yen SO Trust (Retirement Income Type)"?
It is a new stock price-linked retirement benefit scheme that complements traditional cash-based retirement plans. It provides executives and employees with retirement benefits in the form of stock options, with the value directly linked to the company's stock price at the time of retirement.
How does the "1 Yen SO Trust" work?
The company establishes a trust and issues 1 yen stock options to the trustee. Employees receive points based on their contributions, and upon retirement, they receive stock options from the trust corresponding to these points. They can then exercise these options to acquire company stock.
What is the benefit of the "1 Yen SO Trust" for the company?
It aligns the interests of employees with shareholders by linking retirement benefits to stock price, thereby incentivizing employees to contribute to the company's long-term value growth. It also helps in enhancing company-wide engagement and talent retention.
Why is the exercise price set at 1 yen?
Setting the exercise price at 1 yen makes it a 'full-value' stock option. This means the value received by the employee upon exercising the option is directly tied to the stock price at that time, maximizing the incentive to increase corporate value.
Who is eligible to receive benefits under this scheme?
The scheme is designed for executives and employees, with points awarded based on their contributions. The stock options are delivered upon their retirement or resignation.
