6.b.        RESERVES

 

The breakdown of the item  “Reserves” is as follows:

 



(in thousands of euro)

Share

premium

reserve

Legal

reserve

Statutory

reserves

Reserve for

own shares

held

Reserve Art. 6

D.Lgs. no. 38 of

28/02/2005

Fair value

reserve

First

adoption

of IFRS

reserve

Stock

option

reserve

  

Reserve for

future

capital

increases

Total

reserves

Balance at December 31 2008

33,602

115,969

89

21,487

(74)

--

162,210

12,699

3

345,985

Capital increases

528

--

--

--

--

--

--

--

--

528

Unclaimed dividends as per Art. 23

of Company Bylaws

--

--

14

--

--

--

--

--

--

14

Adjustment for own share transactions

--

--

--

50

 

--

--

--

--

50

Notional cost of stock options credited

--

--

--

--

--

--

--

5,455

--

5,455

Balance at December 31 2009

34,130

115,969

103

21,537

(74)

--

162,210

18,154

3

352,032

Capital increases

--

--

--

--

--

--

--

--

--

--

Unclaimed dividends as per Art. 23

of Company Bylaws

--

--

16

--

--

--

--

--

--

16

Adjustment for own share transactions

--

--

--

--

--

--

--

--

--

 

Notional cost of stock options credited

--

--

--

--

--

--

--

4,335

--

4,335

Movements between reserves

--

--

--

--

--

--

--

(7,482)

--

(7,482)

Balance at December 31 2010

34,130

115,969

119

21,537

(74)

--

162,210

15,007

3

348,901

 

 

 


It should be remembered that on April 30 2010 the Ordinary General Meeting of the Shareholders voted to cancel the previous resolution of April 30 2009 to buy back own shares and to give a new authorization for eighteen months from that date to buy back a maximum of 30,000,000 own shares for a nominal value of € 15,000,000, which shall not in any case exceed one tenth of the share capital of CIR and with a maximum disbursement limit of € 50,000,000.

 

The “Stock option reserve” refers to the value of the notional cost of the stock options assigned to employees, which were approved after November 7 2002. It should be noted that during the year the amount of € 7,482 thousand referring to the notional cost of options exercised, expired or annulled was reclassified to the item “Retained earnings”