NEW GAME PLUS DETAILS
1. You can start a NG+ in two ways:
- Getting Game Over by running out of days.
- Completing the game by defeating the final boss.
2. When you start a NG+, the following carries over:
- All items, except quest items.
- All weapons, except one sword which you get in final dungeon.
- All shields, except one shield which you get in final dungeon.
-  Accumulated statistic bonuses, GP and ATB increments, as well as item  slots. Even if you completed quest X on first play, complete it again on  second play for a second (smaller) statistic boost.
- Gil obtained.
- All garbs and decorations collected.
- GP abilities obtained.
- Any and all quest progression is not carried over.
- Enemies killed counter for Omega versions is not carried over.
3. When you start a NG+ from a save on which you defeated final boss, you get following bonuses:
- You can choose HARD mode.
-  You gain the ability to upgrade shields and weapons at the weapon  stores. To upgrade a weapon or shield, you need cash and upgrade  materials. Mats are either dropped by enemies of bought from certain  shops. Weapons and shields can also be downgraded, if you so choose.
-  Accessories are upgraded a bit differently. To cite an example: when  you get to Luxerion for the first time, you begin just before the north  train station. Look to your left to spot a ladder. Climb it and jump to  nearby railing to find a treasure ball with accessory inside. When you  open this same treasure ball again on NG+, the accessory you got on  first round will get upgraded. You can upgrade it one more time on NG++.  However, on NG+++ you will then get cash instead.
- Weapon stores carry more powerful equipment if you play on HARD.
- Damage output is increased in certain way (not exactly sure on tutorial that appeared with that, sorry I'm lacking details).
-  FORCED NEW GAME+: When you get back in the Ark after 2nd day, you'll  find an item which resembles a green hourglass. Examining this hourglass  and confirming your choice twice will immediately suspend your current  game progression. Make a save and use it to start the game from  beginning (with stuff I described that carries over, of course). This is  much better than having to manually truck through the days.