[Background]

To require listed companies holding treasury stock above a certain threshold to disclose more specific details, including the status of treasury stock holdings and future disposal plans.

[Main Points]

1. Expansion of Disclosure Scope and Frequency

To expand the scope of disclosure targets from listed companies holding 5% or more of the total issued shares to those holding 1% or more, and to increase the disclosure frequency from once a year to twice a year.

2. Additional Disclosure Item

To additionally require the disclosure of a comparison between the previously announced plan for the acquisition and disposal (or treatment) of treasury stock and the actual implementation status of such acquisition and disposal.