Allocation Agreement Means

1) in the case of a corporate transaction that: (a) excludes a consolidation, merger or merger in which the corporation is not the permanent company, or (b) the exchange of shares (kabushiki-kokan) or the transfer of shares (kabushiki-iten) which aims to make the company a 100% subsidiary of another company participating in the corporation, including a liquidation or liquidation of the company. , the sale of all or substantially of all the assets of the company153 , a corporate spin-off or similar transaction may lead the company (x) to execute an agreement by the entity resulting from such a transaction, provided that a holder of share acquisition rights has the right to exercise the rights to acquire shares during the life of the , the class and amount of shares and other securities and receivables resulting from this transaction by a holder of the number of shares in the share acquisition rights could have been exercised or (y) exercised with immediate effect immediately after the date of the transaction, any right to acquire shares not taking place immediately prior to the transaction (whether exercised or not). 2. In the event that the company enters into a final agreement or makes a decision by decision of the board of directors or by the agreement of the shareholders at general meeting 153 in order to carry out one (1) or more of the transactions or events described in the previous paragraph, the company may give the qualified person the opportunity to exercise his or her rights to acquire shares at least twenty days in advance , if these acquisition rights are transferred or exercised immediately before and subject to the conclusion of this transaction or such event. 5 The distribution or designation of a thing for a specific purpose or place. Under the Fiduciary Act, the allocation of cash dividends from a share representing the capital of a trust to a beneficiary generally means that dividends are considered income to be paid to the beneficiary.