Incentive programmes


Share-based long-term incentive plan

The 2013, 2014, 2015, 2016, 2017 and 2018 AGM approved the Board’s proposal relating to the introduction of a share-based long-term incentive plan .

Under the share-based long-term incentive plans, the entity receives services from employees as consideration for equity instruments (shares) of the Group. The fair value of the employee services received in exchange for the grant of the shares is recognized as an expense. The total amount to be expensed is determined by reference to the fair value of the shares granted:

  • including any market performance conditions (for example, an entity´s share price); and
  • including the impact of any service and non-market performance vesting conditions (for example, profitability, sales growth targets and remaining as an employee of the entity over a specified time period).

Long term share based program for Group Management

The participation of Group Management in the share based long term program is described on this page.


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