Feb 22 (Reuters) - C'sMEN Co Ltd 3083.T :
* Says 35 employees took up the offer of the
early-retirement program announced on Jan. 11
* Effective date of retirement is March 14
* A premium will be added to the normal retirement allowance
of eligible applicants
* Says eligible applicants will also have the option to
receive job-placement assistance
Source text in Japanese:http://rrd.me/b45Ct
Further company coverage: 3083.T
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