to download the 2012 registration document. - Groupe M6

2012 FINANCIAL STATEMENTS AND RELATED NOTESBased on the attrition rate historically noted, it is also assumed that 20% of options will not be exerciseddue to beneficiaries leaving the Group before the exercise date. The cost of share subscription plans wasrestated based on the actual turnover rate where it differs from the initially selected rate of 20%.The maturity used corresponds to the vesting period (2 years) for all plans granting free shares. Inaddition, it is assumed that 0% to 10% of the shares will not be delivered due to the departure ofbeneficiaries during the vesting period. However, the cost of free share allocation plans is restated at theend of the plans based on the actual departure rate.During the financial year, the balance of options and shares granted changed as follows:Allocation atplan dateMaximumallocationBalance at31/12/2011Change basedonperformanceAllocatedExercisedCancelledBalance at31/12/2012Share subscription plans 3,083,575 3,083,575 2,092,734 - - - (538,625) 1,554,10902/06/2005 635,500 635,500 368,500 - - - (368,500) -06/06/2006 736,750 736,750 445,750 - - - (50,500) 395,25002/05/2007 827,500 827,500 576,000 - - - (56,500) 519,50006/05/2008 883,825 883,825 702,484 - - - (63,125) 639,359Plans granting free shares 1,244,850 1,340,845 824,295 (16,322) 487,750 (390,822) (64,669) 840,23225/03/2010 22,000 22,000 22,000 - - (22,000) - -27/07/2010 328,500 377,775 372,025 - - (339,021) (33,004) -22/12/2010 35,650 48,000 33,050 2,468 - (29,801) (5,717) -26/07/2011 342,700 367,820 359,720 (18,790) - - (21,948) 318,98222/12/2011 28,250 37,500 37,500 - - - (4,000) 33,500-27/07/2012 487,750 487,750 - - 487,750 - - 487,750Cancellations recorded during the year resulted either from beneficiaries leaving the Group before the endof the vesting period or from plans expiring due to market conditions preventing all rights from beingexercised. They may also be due to non-achievement of financial performance targets set on allocatingthe plans.Data relating to the free share allocation plan are reference data corresponding to the achievement ofperformance objectives set within the context of the 2010, 2011 and 2012 plans.9.4. Charge recognised in 2012In light of the data set out above and the assessment of the charge resulting from the free shareallocation plans based on the number of shares probably granted, this resulted in the following impact tothe line personnel costs in the income statement:M6 GROUP - 2012 REGISTRATION DOCUMENT - 181