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Employee Benefit Plans and Similar Obligations | 12 Months Ended
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Dec. 31, 2019
Text block [abstract] |
Employee Benefit Plans and Similar Obligations |
36. | EMPLOYEE BENEFIT PLANS AND SIMILAR OBLIGATIONS
Note 2.b.10 describes the main characteristics and accounting treatment for benefit plans implemented by the Group.
i. | Retirement plan
The total charges recognized under the Retirement Plan amounted to approximately 133, 87 and 80 for the years ended December 31, 2019, 2018 and 2017, respectively.
ii. | Objective performance bonus programs and performance evaluation programs
The amount charged to expense related to the programs described was 3,790, 2,141 and 1,650 for the years ended December 31, 2019, 2018 and 2017, respectively.
iii. | Share-based benefit plan
Consistent with share-based benefit plans approved in previous years, the Board of Directors:
| • |  | at its meeting held on June 11, 2014, approved the creation of a new share-based benefit plan 2014-2017 effective for 3 years from July 1, 2014 (grant date), with similar characteristics to those of the 2013-2015 plan.
| • |  | at its meeting held on June 8, 2015, approved the creation of a new share-based benefit plan 2015-2018 effective for 3 years from July 1, 2015 (grant date), with similar characteristics to existing plans.
| • |  | at its meeting held on May 10, 2016, approved the creation of a new share-based benefit plan 2016-2019 effective for 3 years from July 1, 2016 (grant date), with similar characteristics to the previously implemented schemes.
| • |  | at its meeting held on May 9, 2017, approved the creation of a new shared-based benefit plan for 2017-2020 effective for 3 years from July 1, 2017 (grant date), with similar characteristics to the previously implemented schemes.
| • |  | at its meeting held on May 8, 2018, approved the creation of a new shared-based benefit plan for 2018-2021 effective for 3 years from July 1, 2018 (grant date), with similar characteristics to the previously implemented schemes.
| • |  | at its meeting held on May 9, 2019, approved the creation of a new shared-based benefit plan for 2019-2022 effective for 3 years from July 1, 2019 (grant date), with similar characteristics to the previously implemented schemes.
The amounts charged to expense in relation to the share-based plans, which are disclosed according to their nature, amounted to 493, 308 and 162 for the fiscal years ended December 31, 2019, 2018 and 2017, respectively. During the fiscal years ended December 31, 2019, 2018 and 2017, the Company has repurchased 411,623, 250,795 and 263,298 of its own shares issued for an amount of 280, 120 and 100, respectively, and has delivered to the beneficiaries of the plan 609,910, 538,252 and 502,996 shares, respectively, for purposes of compliance with the share-based benefit plans. The cost of such repurchases is disclosed in the shareholders’ equity under the name of “ Acquisition cost of Treasury shares”, while the nominal value and its adjustment derived from the monetary restatement made under the Prior Accounting Principles have been reclassified from the accounts “Subscribed capital” and “Adjustment to contributions ” to the “Treasury shares” and “Adjustment to treasury shares” accounts, respectively. Information related to the evolution of the quantity of shares, of the plans at the end of the years ended December 31, 2019, 2018 and 2017, is as follows: Plan 2014-2017
|  | 2019 |  |  | 2018 |  |  | 2017 |
Amount at the beginning of the fiscal year |  |  | — |  |  |  | — |  |  |  | 99,278 |
- Granted |  |  | — |  |  |  | — |  |  |  | 6,269 |
- Settled |  |  | — |  |  |  | — |  |  |  | (105,201 | )
- Expired |  |  | — |  |  |  | — |  |  |  | (346 | )
Amount at end of fiscal year (1) |  |  | — |  |  |  | — |  |  |  | — |
Expense recognized during the fiscal year |  |  | — |  |  |  | — |  |  |  | 8 |
Fair value of shares on grant date (in U.S. dollars) |  |  | — |  |  |  | — |  |  |  | 33.41 |
(1) | The life of the plan in 2017 was 7 months.
Plan 2015-2018
|  | 2019 |  |  | 2018 |  |  | 2017 |
Amount at the beginning of the fiscal year |  |  | — |  |  |  | 162,051 |  |  |  | 339,459 |
- Granted |  |  | — |  |  |  | — |  |  |  | 2,682 |
- Settled |  |  | — |  |  |  | (155,385 | ) |  |  | (168,814 | )
- Expired |  |  | — |  |  |  | (6,666 | ) |  |  | (11,276 | )
Amount at end of fiscal year (1) |  |  | — |  |  |  | — |  |  |  | 162,051 |
Expense recognized during the fiscal year |  |  | — |  |  |  | 12 |  |  |  | 26 |
Fair value of shares on grant date (in U.S. dollars) |  |  | — |  |  |  | 19.31 |  |  |  | 19.31 |
(1) | The life of the plan in 2018 was 7 months, whereas the remaining life as of December 31, 2017 was 7 months.
Plan 2016-2019
|  | 2019 |  |  | 2018 |  |  | 2017 |
Amount at the beginning of the fiscal year |  |  | 183,080 |  |  |  | 393,972 |  |  |  | 682,307 |
- Granted |  |  | — |  |  |  | — |  |  |  | — |
- Settled |  |  | (180,478 | ) |  |  | (189,303 | ) |  |  | (228,981 | )
- Expired |  |  | (2,602 | ) |  |  | (21,589 | ) |  |  | (59,354 | )
Amount at end of fiscal year (1) |  |  | — |  |  |  | 183,080 |  |  |  | 393,972 |
Expense recognized during the fiscal year |  |  | 21 |  |  |  | 54 |  |  |  | 59 |
Fair value of shares on grant date (in U.S. dollars) |  |  | 16.99 |  |  |  | 16.99 |  |  |  | 16.99 |
(1) | The life of the plan in 2019 was 7 months, whereas the remaining life of the plan was 7 months as of December 31, 2018, and between 7 and 19 months as of December 31, 2017.
Plan 2017-2020
|  | 2019 |  |  | 2018 |  |  | 2017 |
Amount at the beginning of the fiscal year |  |  | 375,552 |  |  |  | 644,949 |  |  |  | — |
- Granted |  |  | — |  |  |  | — |  |  |  | 646,149 |
- Settled |  |  | (182,445 | ) |  |  | (193,564 | ) |  |  | — |
- Expired |  |  | (9,906 | ) |  |  | (75,833 | ) |  |  | (1,200 | )
Amount at end of fiscal year (1) |  |  | 183,201 |  |  |  | 375,552 |  |  |  | 644,949 |
Expense recognized during the fiscal year |  |  | 98 |  |  |  | 142 |  |  |  | 69 |
Fair value of shares on grant date (in U.S. dollars) |  |  | 20.26 |  |  |  | 20.26 |  |  |  | 20.26 |
(1) | The average remaining life of the plan is 7 months as of December 31, 2019, between 7 and 19 months as of December 31, 2018 and between 7 and 31 months as of December 31, 2017.
Plan 2018-2021
|  | 2019 |  |  | 2018 |  |  | 2017 |
Amount at the beginning of the fiscal year |  |  | 761,512 |  |  |  | — |  |  |  | — |
- Granted |  |  | — |  |  |  | 761,512 |  |  |  | — |
- Settled |  |  | (246,987 | ) |  |  | — |  |  |  | — |
- Expired |  |  | (6,067 | ) |  |  | — |  |  |  | — |
Amount at end of fiscal year (1) |  |  | 508,458 |  |  |  | 761,512 |  |  |  | — |
Expense recognized during the fiscal year |  |  | 212 |  |  |  | 100 |  |  |  | — |
Fair value of shares on grant date (in U.S.dollars) |  |  | 13.60 |  |  |  | 13.60 |  |  |  | — |
(1) | The average remaining life of the plan is between 7 and 19 months as of December 31, 2019 and between 7 and 31 months as of December 31, 2018.
Plan 2019-2022
|  | 2019 |  |  | 2018 |  |  | 2017 |
Amount at the beginning of the fiscal year |  |  | — |  |  |  | — |  |  |  | — |
- Granted |  |  | 758,690 |  |  |  | — |  |  |  | — |
Amount at end of fiscal year (1) |  |  | 758,690 |  |  |  | — |  |  |  | — |
Expense recognized during the fiscal year |  |  | 189 |  |  |  | — |  |  |  | — |
Fair value of shares on grant date (in U.S. dollars) |  |  | 9.97 |  |  |  | — |  |  |  | — |
(1) | The average remaining life of the plan is between 7 and 31 months as of December 31, 2019.
Moreover, the 2019-2022 Plan was supplemented with an additional dollar amount, with the same vesting as the shares, to be paid in pesos at the exchange rate in force on the date of such vesting. This supplement has no significant effects.

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