Mercedes 2009 Annual Report Download - page 215

Consolidated Financial Statements |Notes to Consolidated Financial Statements |211
The changes in other reserves directly recognized in equity attrib-
utable to minority interest are as follows:
20. Share-based payment
As of December 31, 2009, the Group has the 2006-2009 Perfor-
mance Phantom Share Plans (PPSP) and the Stock Option Plans
(SOP) outstanding. The Stock Appreciation Rights (SAR) Plan from
previous years expired on February 24, 2009 without affecting
the consolidated statement of income (loss) in 2009. The exercis-
able stock options of 2003 and 2004 are equity-settled share-
based payment instruments and are measured at fair value at the
date of grant. The PPSP are cash-settled share-based payment
instruments and are measured at their respective fair values at the
balance sheet date.
The PPSP are paid off at the end of the stipulated holding period;
earlier, pro-rated payoff is possible only if certain defined condi-
tions are met. The PPSP 2005 was paid off as planned in the first
quarter of 2009.
The effects of share-based payment arrangements on the con-
solidated statement of income (loss) and statement of financial
position were as follows (before income taxes):
2007
Net of
taxesTaxes
Before
Taxes
2008
Net of
taxesTaxes
Before
taxes
2009
Net of
taxesTaxes
Before
taxes
(12)
(2)
83
69
–
1
–
1
(12)
(3)
83
68
43
(1)
(73)
(31)
–
1
38
39
43
(2)
( 111 )
(70)
(7)
–
110
103
–
–
(38)
(38)
(7)
–
148
141
in millions of €
Unrealized gains (losses) from currency
translation adjustments
Unrealized gains (losses) from financial
assets available for sale
Unrealized gains (losses) from investments
accounted for using the equity method
Other comprehensive income (loss)
Provision
at December 31,
20082009
Remuneration
expense / (income)
20072009 2008
in millions of €
161
4
39
24
228
31
–
–
1
32
(75)
–
(8)
(18)
(101)
72
–
–
–
72
73
–
–
–
73
PPSP
MTI
SAR
SOP