Financial Reporting - Rexel

Date of allocation / beneficiaries
Number of
instruments
originally allocated
Number of options
active as of
December 31, 2011
Options term
Options granted to key managers (“Plan
No.1”)
- on October 28, 2005 2,711,000 32,820 October 28, 2015
- on May 31, 2006 169,236 -
- on October 4, 2006 164,460 -
Options granted to key employees (“Plan
No.2”)
- on November 30, 2005 259,050 215,990
November 30, 2015
- on May 31, 2006 34,550 26,376
Total options granted by Rexel 3,338,296 275,186
15.3 | Share-based payment expenses
Expenses related to free share plans are accounted for in “Distribution and administrative expenses” (except
for the 2007 plan which was accounted for in “Other expenses” in consideration of the non-recurring nature
of the IPO) and are summarized as follows:
For the period ended December 31,
(en millions d'euros) 2011 2010
Plans issued in 2008………………………………………"" - 1.1
Plans issued in 2009………………………………………"" 1.2 3.3
Plans issued in 2010………………………………………"" 6.9 4.5
Plans issued in 2011………………………………………"" 8.8 -
Expense related to employee share purchase plan … (1) 0.3 0.9
Total free share plans expense ……………………" " 17.2 9.8
(1) In 2011, the expense are free shares granted in 2010, related to employee share purchase plan.
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