IFRS PRACTICAL IMPLEMENTATION GUIDE AND WORKBOOK
Management share option plan (MSOP)'
Tranche /I 120001
Tranche I 1/ 9991
Tranche III 1200I )
Tranche IV (2002)
Tran che V (2003)
Exercise oriel! in €
Exercise price ill e
Share
Exercise price in £
Exercise tuiss: in €
Exercis e nrice ill €
price in f
t!.u.!lJJlil 266,550 163,450
Ml mber 355, 100
Numb er 342,850
Numb er 340,850 204,550
Number 88,000
Originally issued
--
21.75
37,95
Outstanding as at J an , 1,2005 Forfeited during the period Exercised during the period May 2005
17,450
55,700
90.85 82,500
5,900
135.1 1
350
2.56
1,500
3,700
2.56
38.00
2,500
2.56
--
3,950
2.56 2.56 2.56 2.56 2.56 2.56 4.00
23,400
2.56 2.56 2.56 2.56 2.56 2.56 4.00 4.00 4.00 4.00
56,225 7 1,700 21,950 50,945 50,945 50,945
72.67
0
137.44 143.48 155.80
0
82,950 13,450 61,150 6 1, 150 61,150
116.26 153.96 153.96 153.96 153.96 107.14
800
9,500 3,400
Aug. 2005 Nov. 2005
2.56 41,900 38.76 14,400 38.76 23,700 38.76 23,700 38.76 23,700
2.56 2,56 2.56 2.56 2.56 4.00
2,100
10,250 10.250 10,250
17,900 17,900 17,900
Outstanding as at Dec. 31, 2005 Exercisable as at Dec. 3 1. 2005 Outstanding as at J an 1,2006
Forfeited during the period Exercised during the period May 2006'
1,450
400
400
26.84
1.350
0
149.20 146.52 149.84
32,200
107.14
1,150
4.00
2,850 1.750
10,320 4,250 4,400
4.00 10,150
4.00 4.00
-- --
--
0
32.68 43.84
4,000
Aug. 2006' Nov. 2006'
0 0
650
4.00
750
1,750 4.00
--
--
27,500
Expired during the period
107.14
0
0
0
0
-- --
4,()() 4.00
Outstanding as at Dec. 31, 2006 2 Exercisable as at Dec. 3 1. 2006 2
4,00 4.00
0 0
8,050 8,050
12,150 12,150
4.00 4.00
30,625 30,625
43.84 43.84
7,800 7,800
I III the table the exercise period is relevant, 110/ the paym ent date 1 Due to the share split effective May 2006. one option is now equivalent to four shares (see also Note 22).
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