Executive bonuses - yakuinshoyo

Japanese: 役員賞与 - やくいんしょうよ

This refers to remuneration of a temporary nature paid to executives such as directors and auditors. It is distributed from the profits earned by the company, and in that respect it is the same as dividends paid to shareholders and investors. It is a type of success fee, and differs from executive remuneration, which is a regular salary and refers to labor compensation paid based on the company's regulations (articles of incorporation, salary regulations, etc.). The amount of executive remuneration is determined in advance, but the amount of executive bonuses is not fixed each term. At the end of the fiscal year, directors prepare a proposal for the bonus amount as part of a profit allocation plan, just like dividends, and the proposal is approved at the general shareholders' meeting and general members' meeting.

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

取締役や監査役などの役員に支払われる臨時的性格をもつ報酬をいう。会社が稼得した利益から配分され，その点で株主や出資者への配当と同じである。それは，一種の成功報酬を意味し，会社の規程(定款，給与規程など)に基づき支払われる労働報酬を意味する，経常的な給与である役員報酬とは異なる。役員報酬はあらかじめ額が決まっているが，役員賞与の額は毎期一定せず，事業年度末に取締役が配当などと同様に利益処分案の一環として賞与額の案を作成し，株主総会や社員総会の承認をうけて決定される。

出典　株式会社平凡社世界大百科事典第２版について　情報

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