JP2022136447A - Information processing device, information processing method and program - Google Patents

Abstract

To provide an information processing device, an information processing method, and a program for performing processing of exercising stock acquisition rights using an option pool trust mechanism.SOLUTION: In an information processing system, a server device, which is an information processing device, includes a control unit. The control unit receives information on trust of stock acquisition rights of an issuing company before the issuing company is listed. The trust is corporate tax trust. Further, the server device executes processing of exercising the stock acquisition rights in a trust period based on the information on the trust of the stock acquisition rights after listing of the issuing company, and obtains an allocation number of stocks acquired by the processing of exercising the stock acquisition rights to each of a plurality of beneficiaries, based on reference information defined by regulations of the issuing company.SELECTED DRAWING: Figure 5

Description

The present invention relates to an information processing device, an information processing method, and a program.

There is a stock option system as a stock compensation system. A stock option system is a remuneration system in which a company grants directors, etc., "the right to acquire the company's stock at a predetermined price (exercise price)."
Patent Literature 1 discloses a support system for receiving compensation by acquiring stock options.

JP-A-2002-183458

Under the conventional stock option system, the value of stock acquisition rights differs depending on the time of issuance, so there is a difference in value between officers and employees who were granted early after the company was established and officers and employees who were granted later. .
In addition, in the case of stock options that do not meet the tax eligibility requirements, taxation will occur at the time of exercising the rights (when converted to shares) and at the time of selling the shares.

According to one aspect of the present invention, an information processing device is provided. This information processing device has a control unit. The control unit receives information on the trust of stock acquisition rights of the issuing company before the issuing company is listed. The trust is a corporate tax trust. After the issuing company is listed, the stock acquisition rights are exercised during the trust period based on the information on the stock acquisition rights trust. Based on the standard information stipulated by the regulations of the issuing company, the number of shares to be allocated to each of the multiple beneficiaries acquired through the process of exercising stock acquisition rights is calculated.

FIG. 1 is a diagram showing an example of the system configuration of an information processing system. FIG. 2 is a diagram illustrating an example of a hardware configuration of a server device; FIG. 3 is a diagram explaining the option pool trust of this embodiment. FIG. 4 is a diagram for explaining an overview of information processing relating to option pool trust in the information processing system. FIG. 5 is a sequence diagram showing an example of information processing of the information processing system. FIG. 6 is a diagram showing an example of the structure of information relating to the trust of stock acquisition rights. FIG. 7 is a diagram explaining the merits of the option pool trust.

Embodiments of the present invention will be described below with reference to the drawings. Various features shown in the embodiments shown below can be combined with each other.

In this specification, the term "unit" may include, for example, a combination of hardware resources implemented by circuits in a broad sense and software information processing that can be specifically realized by these hardware resources. In addition, although various information is handled in this embodiment, this information is represented by the level of the signal value as a binary bit aggregate composed of 0 or 1, and communication and calculation are performed on a circuit in a broad sense. can be

A circuit in a broad sense is a circuit implemented by appropriately combining at least circuits, circuits, processors, memories, and the like. Application Specific Integrated Circuits (ASICs), programmable logic devices (e.g., Simple Programmable Logic Devices (SPLDs), Complex Programmable Logic Devices (CPLDs), and field It includes a programmable gate array (Field Programmable Gate Array: FPGA).

<Embodiment 1>
1. System Configuration FIG. 1 is a diagram showing an example of the system configuration of an information processing system 1000. As shown in FIG. As shown in FIG. 1, an information processing system 1000 includes a server device 100, a client device 110, and a client device 120 as a system configuration. The client device 110 is a device of a stock acquisition right issuing company. The client device 120 is the device of an officer or employee of a company issuing stock acquisition rights.

Although only one client device 120 is shown in the information processing system 1000 in FIG. 1 for simplification of explanation, the information processing system 1000 includes as many client devices as the number of persons to whom shares are delivered. An example of a device of a company issuing stock acquisition rights is a PC (Personal Computer). An example of a device used by officers and employees of a company issuing stock acquisition rights is a smartphone. But smartphones are just one example. The devices of the officers and employees of the company issuing stock acquisition rights may be PCs or tablet computers. Server device 100 is an example of an information processing device.

2. 2. Hardware Configuration of Server Device 100 FIG. 2 is a diagram showing an example of the hardware configuration of the server device 100. As shown in FIG. The server device 100 includes a control unit 201, a storage unit 202, and a communication unit 203 as a hardware configuration. The control unit 201 is a CPU (Central Processing Unit) or the like, and controls the server device 100 as a whole. The storage unit 202 is a hard disk drive (HDD), a read only memory (ROM), a random access memory (RAM), or the like, and stores data and the like used when the program and the control unit 201 execute processing based on the program. Remember. The functions of the server device 100 and the like are realized by the control unit 201 executing processing based on the programs stored in the storage unit 202 . The communication unit 203 is a NIC (Network Interface Card) or the like, connects the server device 100 to the network 150, and controls communication with other devices (for example, the client device 110 or the like).

3. Overview FIG. 4 is a diagram explaining the option pool trust of this embodiment. The server device 100 executes processing related to option pool trust. Here, the option pool trust means (1) allocating stock acquisition rights to the trust when the issuing company is unlisted, (2) exercising the stock acquisition rights in the trust at the timing after the issuing company is listed, (3) A system in which shares are issued as an incentive to officers and employees of the issuing company.
By using the option pool trust structure, it becomes possible to uniformly grant shares with the same conditions to employees who joined the company after the trust was established.
FIG. 5 is a diagram for explaining an overview of information processing relating to option pool trust in the information processing system 1000. As shown in FIG.
(1) The issuing company entrusts money to the trustee. This establishes a trust. The trustee pays corporate tax on the entrusted money from the entrusted money.
(2) The trustee pays the entrusted money to the issuing company.
(3) The trustee receives an allotment of stock acquisition rights corresponding to money from the issuing company.
(4) The trustee will exercise the stock acquisition rights based on the trust agreement at the timing after the issuing company is listed.
(5) The trustee receives shares from the issuing company in accordance with the exercise of stock acquisition rights.
(6) The trustee receives confirmation of the beneficiary from the issuing company.
(7) The trustee will deliver the shares to the beneficiary confirmed by the confirmation notice.
(8) Officers and employees sell shares on the stock market.
(9) Officers and employees receive the sale proceeds.

4. Information Processing FIG. 5 is a sequence diagram illustrating an example of information processing in the information processing system 1000 .
In SQ301, the issuing company's client device 110 transmits a trust request for the issuing company's stock acquisition rights to the server device 100 before the issuing company is listed. The timing for transmitting the trust request is, for example, before (1) in FIG. The control unit 201 of the server device 100 receives a trust request for stock acquisition rights of the issuing company before the issuing company is listed. Here, the trust requested in the trust request is a corporate tax trust. The trust request also includes information on the trust of stock acquisition rights. Here, an example of receiving a trust request is shown as an example of accepting a trust request. You may make it accept the input of a request.

FIG. 6 is a diagram showing an example of the structure of information relating to the trust of stock acquisition rights. The information on trust of stock acquisition rights includes issuing company information, stock acquisition right information, scheduled listing date, and trust period information. The issuing company information is information about the issuing company (consignor), and includes the issuing company's name, postal code, address, corporation number, contact information (e-mail address, telephone number, etc.) and the like. The scheduled listing date is the scheduled listing date of the issuing company. Trust period information is period information relating to trust, and includes a trust start date and a trust end date. In addition, information on stock acquisition rights entrusted includes the unit price of stock acquisition rights, total subscription price, exercise price, number of underlying shares per unit, fair value calculation agency, evaluation report, stock acquisition rights It includes information such as the exercise date of the right and the deadline date for determining the beneficiary. That is, the issue price of stock acquisition rights is fixed.

For example, based on a request from the client device 110, the control unit 201 controls the display unit or the like of the client device 110 to display an input screen for inputting information regarding trust of stock acquisition rights. When information is entered on the input screen and a send button or the like is selected, the issuing company's client device 110 transmits a trust request for the issuing company's stock acquisition rights to the server device 100 before the issuing company is listed. do.

In SQ302, control unit 201 stores in storage unit 202 the information regarding the trust of the stock acquisition rights included in the trust request. For example, the values of each item as shown in FIG. 6 are stored in the storage unit 202 .
In SQ303, the control unit 201 performs the exercise based on the information on the stock acquisition rights trust information stored in the storage unit 202 and the information on the real-time clock contained in the control unit 201. , determines whether or not the exercise date of stock acquisition rights has come. When the control unit 201 determines that the exercise date of the stock acquisition rights has arrived, the control unit 201 executes the processing of SQ304. If the control unit 201 determines that the exercise date of the stock acquisition rights has not yet come, it repeats the processing of SQ303. Here, it can be said that the exercise date of the stock acquisition rights has come, which means that the issuing company has been listed. The processing of SQ303 is an example of processing for determining whether or not it is time to exercise stock acquisition rights. Here, the timing for exercising stock acquisition rights is after the issuing company is listed and during the trust period.

In SQ304, the control unit 201 executes processing for exercising the stock acquisition rights during the trust period based on the information regarding the stock acquisition rights trust after the issuing company is listed. For example, the control unit 201 converts the stock acquisition rights into shares based on the exercise date of the stock acquisition rights, the exercise price, the number of target shares per unit, etc., and acquires shares. process. More specifically, the control unit 201 transmits information to the client device 110 to the effect that the right of the stock acquisition rights will be exercised. When the issuing company receives information to the effect that the stock acquisition rights will be exercised, it delivers the shares to the trustee.

In SQ305, the control unit 201 determines whether the beneficiary determination deadline date is before the predetermined date and time based on the information on the beneficiary determination deadline date of the information on the trust of the stock acquisition rights and the information on the real-time clock included in the control unit 201. (eg, one week ago). When the control unit 201 determines that it is before the predetermined date and time of the beneficiary determination deadline date, the control unit 201 executes the processing of SQ306. If the control unit 201 determines that it is not before the predetermined date and time of the beneficiary determination deadline date, the control unit 201 repeats the processing of SQ305.

In SQ306, the control unit 201 transmits a reference information transmission request to the client device 110 based on the contact information of the issuing company. Upon receiving the reference information transmission request, the client device 110 sets predetermined reference information. Here, the reference information includes information of a plurality of beneficiaries and point information of each of the plurality of beneficiaries. The beneficiary information includes the number of beneficiaries, the title of each beneficiary, the name of each beneficiary, and the like. Beneficiaries include those who joined the issuing company after the stock acquisition rights were issued (or after the trust acquisition rights were entrusted). Also, the point information is the points given according to the period of employment of the beneficiary at the issuing company. The standard information is determined in advance based on the internal regulations of the issuing company.
In SQ307, the client device 110 transmits the reference information to the server device 100 that made the request. The control unit 201 of the server device 100 receives the reference information from the client device 110 .
The processing of SQ306 and SQ307 is an example of processing for confirming the determination of the reference information based on the information regarding the trust of stock acquisition rights.
Note that in SQ305 and SQ306, when the control unit 201 determines that a predetermined date and time (for example, one week before) has come before the beneficiary determination deadline date, the control unit 201 transmits a reference information transmission request. However, the control unit 201 determines that the predetermined date and time (for example, one week before) has come before the beneficiary confirmation expiration date, and has not received the reference information (information including the final confirmed beneficiary) from the issuing company. In this case, a reference information transmission request may be transmitted to the client device 110 .

In SQ308, based on the reference information, the control unit 201 obtains the number of shares to be allocated to each of the plurality of beneficiaries, acquired through the process of exercising stock acquisition rights. More specifically, based on the beneficiary information and the point information included in the reference information, the control unit 201 obtains the number of issued shares to be allocated to each of the plurality of beneficiaries. For example, there are three beneficiaries, Mr. A, Mr. B, and Mr. C. Mr. A has 5000 points, Mr. B has 3000 points, and Mr. C has 2000 points. If there are 20,000 shares delivered, the control unit 201 obtains the number of shares to be allocated to each of a plurality of beneficiaries, such as 10,000 shares for Mr. A, 6,000 shares for Mr. B, and 4,000 shares for Mr. C.
In SQ309, the control unit 201 executes processing related to delivery of shares to each of the plurality of beneficiaries based on the obtained allocation number. The processing related to delivery of shares includes, for example, processing of transmitting information including the number of allotted shares to the beneficiary.

According to the present embodiment, stock options with uniform conditions can be pooled in a trust, so that the feeling of unfairness associated with the issuance of stock options can be eliminated. Further, according to the present embodiment, it is possible to defer taxation on the beneficial interest acquired by the officer/employee (beneficiary) until the final sale of the stock.
FIG. 7 is a diagram explaining the merits of the option pool trust.
In FIG. 7, A is the beneficiary's capital gain. Capital gains tax is imposed when shares are sold. In Figure 7, B is the share book value acquired by the beneficiary, which is the issuer's cost (excluding corporate tax on corporate taxable trusts). The smaller the company, the greater the cost-effectiveness.

By using the option pool trust mechanism, the trustee can have the officers enjoy the benefits of the stock price increase due to the stock listing and have the function as an incentive. In addition, it is possible to grant shares under the same conditions not only to current officers, but also to all officers, including those who will join or assume office in the future. The feeling of unfairness (regarding the issue price) due to the timing of joining the company, which occurred in the existing stock option system, does not occur. It can also contribute to the invitation of executives and employees as an attractive incentive plan. In addition, by taking action while the size of the company is relatively small before going public, it is possible to introduce an effective incentive plan while keeping costs down.
In addition, by using the option pool trust structure, beneficiaries can acquire shares of the issuing company free of charge. In addition, shares can be acquired using the acquisition price (book value) as the "issue price + exercise price of stock acquisition rights allotted to the trust". In addition, it is possible to make it so that no tax is levied at the time of delivery of shares, but capital gains tax is levied at the time of sale of the acquired shares.

<Appendix>
The invention may be provided in each of the aspects described below.
In the information processing device, the control unit executes processing related to delivery of shares to each of a plurality of beneficiaries based on the obtained allocation number.
In the information processing device, the issue price of the stock acquisition rights is fixed.
In the information processing device, the reference information also includes information on the plurality of beneficiaries, and the plurality of beneficiaries include persons who joined the issuing company after the issuance of the stock acquisition rights. processing equipment.
In the information processing device, the reference information includes information of the plurality of beneficiaries and point information of each of the plurality of beneficiaries, and the control unit controls the information of the beneficiaries and the points An information processing device that determines the number of allotted shares to be allocated to each of a plurality of beneficiaries based on the information.
In the information processing device, the control unit accepts confirmation of the reference information based on information relating to the trust of the stock acquisition rights, and based on the accepted and confirmed reference information, an information processing device for determining the number of shares to be allocated to each of a plurality of beneficiaries.
In the information processing device, the control unit determines whether or not the timing for exercising the stock acquisition rights has come based on information on the trust of the stock acquisition rights, and the timing for exercising the stock acquisition rights. an information processing device that executes the exercise processing of the stock acquisition rights when it is determined that the
An information processing method executed by an information processing device, wherein information relating to a trust of the stock acquisition rights of the issuing company is received before the issuing company is listed, the trust is a corporate taxation trust, and after the issuing company is listed, the new shares are issued. Stock acquisition rights exercised during the period of trust based on information related to the trust of the subscription rights, and shares acquired through the exercise of the subscription rights to shares based on the standard information stipulated by the regulations of the issuing company. A method of processing information for obtaining an allocation number for each of a plurality of beneficiaries.
A program for causing a computer to function as a control section of the information processing apparatus.
Of course, this is not the only case.

For example, it may be provided as a computer-readable non-temporary storage medium storing the above-described program.
Further, the embodiment and modifications described above may be arbitrarily combined and implemented.

Finally, while various embodiments of the invention have been described, these have been presented by way of example and are not intended to limit the scope of the invention. The novel embodiments can be embodied in various other forms, and various omissions, replacements, and modifications can be made without departing from the scope of the invention. Embodiments and modifications thereof are included in the scope and gist of the invention, and are included in the scope of the invention described in the claims and equivalents thereof.

100: server device 110: client device 120: client device 150: network 201: control unit 202: storage unit 203: communication unit 1000: information processing system

Claims (9)

An information processing device,
having a control unit,
The control unit
Receiving information on the trust of stock acquisition rights of said issuing company prior to listing of said issuing company;
said trust is a corporate taxation trust;
After the issuing company is listed, exercise the stock acquisition rights during the trust period based on the information on the trust of the stock acquisition rights,
Based on the standard information stipulated by the regulations of the issuing company, obtain the number of shares to be allocated to each of the plurality of beneficiaries, acquired by the exercise process of the stock acquisition rights;
Information processing equipment. In the information processing device according to claim 1,
The control unit executes processing related to delivery of shares to each of a plurality of beneficiaries based on the obtained allocation number.
Information processing equipment. In the information processing apparatus according to claim 1 or claim 2,
the issue price of the stock acquisition rights is fixed;
Information processing equipment. In the information processing apparatus according to any one of claims 1 to 3,
the reference information also includes information of the plurality of beneficiaries;
The plurality of beneficiaries include those who joined the issuing company after the issuance of the stock acquisition rights.
Information processing equipment. In the information processing apparatus according to any one of claims 1 to 4,
the reference information includes information of the plurality of beneficiaries and point information of each of the plurality of beneficiaries;
The control unit obtains the number of allocated shares to each of a plurality of beneficiaries based on the beneficiary information and the point information;
Information processing equipment. In the information processing apparatus according to any one of claims 1 to 5,
The control unit
Receiving the determination of the reference information based on the information on the trust of the stock acquisition rights,
Obtaining the number of shares to be allocated to each of a plurality of beneficiaries based on the received and confirmed reference information, the shares acquired by the exercise processing of the stock acquisition rights;
Information processing equipment. In the information processing apparatus according to any one of claims 1 to 6,
The control unit
Determining whether or not the timing for exercising the stock acquisition rights has come based on information related to the trust of the stock acquisition rights, and if it is determined that the timing for exercising the stock acquisition rights has come, the stock acquisition rights perform the exercise of the
The timing for exercising the stock acquisition rights is after the listing of the issuing company and during the trust period,
Information processing equipment. An information processing method executed by an information processing device,
Receiving information on the trust of stock acquisition rights of said issuing company prior to listing of said issuing company;
said trust is a corporate taxation trust;
After the issuing company is listed, exercise the stock acquisition rights during the trust period based on the information on the trust of the stock acquisition rights,
Based on the standard information stipulated by the regulations of the issuing company, obtain the number of shares to be allocated to each of the plurality of beneficiaries, acquired by the exercise process of the stock acquisition rights;
Information processing methods. A program for causing a computer to function as a control unit of the information processing apparatus according to any one of claims 1 to 7.

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