Incentive Programs

Executive stock options serve several key functions in modern enterprises:

They align key personnel with the Company’s long-term objectives They bridge the gap between shareholders and management, reducing agency costs through managerial share ownership They incentivize performance by tying compensation directly to specific targets and performance conditions They optimize payroll and cash outlay for the Company They mitigate tax burdens for option holders They establish an ownership-driven corporate culture They enhance the Company’s employer attractiveness in the talent market

What should the roadmap for building an executive stock option plan look like?

Incentive plan design begins with defining core assumptions and setting strategic goals Shareholders identify key employees vital to the Company’s success Selection of financial instruments and their exercise prices Establishment of vesting conditions required for option exercise Definition of the exercise window and plan duration Drafting of detailed plan regulations in collaboration with legal counsel Cost optimization and P&L impact analysis under IFRS Incentive plan valuation and fair value accounting Monitoring and administration of stock option execution Proactive alignment with external auditors regarding valuation methodology and accounting treatment

Our Value Proposition We provide a comprehensive range of advisory services to ensure a seamless and effective implementation of executive stock option plans:

Advisory on designing stock option plans aligned with Company strategy and business needs Plan design structured in cooperation with statutory auditors to minimize P&L cost impact under IFRS 2 Fair value valuation of incentive plans using recognized models under IFRS 2 Legal advisory for plan implementation (drafting plan regulations, shareholder resolutions, etc.) Executive workshops and training to maximize instrument value and cultivate an ownership mindset among beneficiaries