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Updated details on exercise conditions, and handling upon abolition\/cancellation. Based on independent valuation, confirmed that this does not constitute a favorable issuance.","jir_summary":"### Section Heading\n\u66d9\u30d6\u30ec\u30fc\u30ad\u5de5\u696d has changed the issuance terms for stock-compensation-type stock options targeting directors, corporate officers, and senior managers. The purpose of the change is to improve the incentive function for medium- to long-term corporate value, reviewing the handling upon loss of exercise eligibility and the definition of the eligible period. We have obtained confirmation that, based on external fair value assessments, this does not constitute an advantageous issuance.\n\n### Section 2 Heading\nThe change includes: \u2460 revisions to the terms for exercising the new stock options for the mid-term (A) and long-term (B) options, particularly the introduction of a 70% threshold for exercising during the abolition\/withdrawal of the medium-term management plan, clarification of restrictions on exercise upon loss of rights, and rationalization of handling when legitimate reasons such as retirement are recognized. 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