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).