to download Telecom Italia Annual Report 2011 - Company Reporting

Effects on the income statement and statement of financial position
Compensation plans which call for payment in equity instruments are recorded at fair value which
represents the cost of such instruments at the grant date and is recorded in the separate income
statements under Employee benefits expenses over the period between the grant date and the vesting
period with a contra-entry to the equity reserve “Other equity instruments”. The part of the plans which
call for the payment of compensation in cash is recorded in liabilities as the contra-entry of “Employee
benefits expenses”; at the end of each year the liabilities is measured at fair value.
Plan
(millions of euros)
Plan grant
date
Total fair value at
grant date, of which
component:
Total fair value at
December 31,
2011, of which
component:
At December 31, 2011
Effect on
separate
consolidated
income
state -
ment
2011 (*)
Equity Debt Equity Debt Other equity
instruments
reserve
Paid-in
capital
Other
reserves
Cumulative
costs,
including
those of year
Total effect on
equity (*)
Telecom Italia S.p.A
TOP 2008 Plan 4/15/2008 3 - 2 - 2 - 1 (3) - -
Performance Share
Granting 2008–2011 8/8/2008 3 - - - - - 2 (2) - -
Broad-based Plan 7/29/2010 12 - - - - 7 5 (12) - (4)
LTI Plan 2010-2015 7/29/2010 1 2 1 2 - - - (2) (2) (1)
LTI Plan 2011 7/7/2011 4 7 4 8 1 - - (3) (2) (3)
Tim Participações S.A.
Tim Participações stock
option plan 8/5/2011 5 - 5 2 - - (2) - (2)
(*) The effects on equity and on the separate consolidated income statement are gross of the tax effect and refer to the share attributable to owners
of the Parent and to non-controlling interests.
Telecom Italia Group
Consolidated Financial Statements
Note 40 – Equity compensations plans 286