UCB SA - BNP Paribas Fortis

The limit placed on employees’ participation in the plan is as follows:
• between 1 per cent. and 10 per cent. of each participant’s compensation;
• US$25,000 per annum per participant; and
• maximum of US$ 5 million total ownership by U.S. employees in all forms of share plans over a
rolling period of 12 months.
As of 31 December 2008, the plan had 544 participants (2007: 621). There are no specific vesting
conditions and the share-based payment expense incurred for this plan is immaterial.
(f) Share savings plan in the UK
The purpose of this plan is to encourage the holding of Ordinary Shares by employees in the UK.
Participants save a certain portion of their salary through payroll deductions and UCB matches every
five Ordinary Shares bought by each participant with one free Ordinary Shares. Ordinary Shares are
held in an account in the employee’s name by an independent company that acts as a trustee.
Employee contributions to the plan are limited to the lower of: 10 per cent. of each participant’s
compensation or £1,500 per annum per participant. As of 31 December 2008, the plan had 119
participants (2007: 105) and the share-based payment expense incurred for this plan is immaterial.
(g) Share-based payment expense
The total share-based payment expense incurred for the UCB Group equity-based compensation plans
amounted to €14 million in 2008 (2007: €10 million).
For a full description of each of the share option plans, the share appreciation rights plan, the share
award plans, the performance share plans, and the options granted in November 2002 which remain
outstanding, please refer to page 64 of the 2008 Annual Report, which is incorporated by reference in
this Prospectus.
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