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SHARE-BASED COMPENSATION PLAN | 6 Months Ended
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Jun. 30, 2021
SHARE-BASED COMPENSATION PLAN |
SHARE-BASED COMPENSATION PLAN | 22.SHARE-BASED COMPENSATION PLAN For the six-month period ended June 30, 2021, the Company had 3 (three) share-based, long-term compensation plans, (i) Phantom stock option plan (“PS”) and (ii) Share Appreciation Rights (“SAR”), both settled in local currency and (iii) common stock options, settled in shares. The characteristics and measurement method of such each plan were disclosed in the annual financial statements for the year ended December 31, 2020 and have not been changed during the period of 2021. 22.1.Long term compensation plans (“PS and SAR”) The rollforward is set forth below: ​
​ | ​ | ​ | ​ | ​
​ | ​ | June 30, | ​ | December 31,
​ |  | 2021 |  | 2020
​ | ​ | Number of outstanding options
Beginning balance | ​ | 5,772,356 | ​ | 5,996,437
Granted during of the period | ​ | 1,871,944 | ​ | 1,770,384
Exercised (1) | ​ | (1,057,087) | ​ | (1,789,413)
Exercised due to resignation (1) | ​ | (47,328) | ​ | (21,253)
Abandoned / prescribed due to resignation | ​ | (260,886) | ​ | (183,799)
Ending balance | ​ | 6,278,999 | ​ | 5,772,356
1) | The average price for share options exercised and exercised due to termination of employment, for the six-month period ended June 30, 2021 was R$60,30 (sixty Brazilian Reais and thirty cents) (R$43.14 (forty-three Brazilian Reais and fourteen cents) as of December 31, 2020).
22.2 Common stock option plan The position is set forth below: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Deadline for the | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | options to become | ​ | Price on | ​ | ​ | ​ | Restricted year for
Program |  | Date of grant |  | exercisable |  | grant date |  | Shares Granted |  | transfer of shares
Program 4 | ​ | 01/02/2018 | ​ | 01/02/2019 | ​ | R$ | 39.10 | ​ | 130,435 | ​ | 01/02/2022
Program 2020 | ​ | 01/02/2020 | ​ | 01/02/2021 | ​ | R$ | 51.70 | ​ | 106,601 | ​ | 01/02/2024
​ 22.3 Balances and result The amounts corresponding to the services received and recognized are set forth below: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Liabilities and Equity | ​ | Statement of income and Equity
​ | ​ | June 30, | ​ | December 31, | ​ | June 30, | ​ | June 30,
​ |  | 2021 |  | 2020 |  | 2021 |  | 2020
Non-current liabilities | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Provision for phantom stock plan | ​ | 212,500 | ​ | 195,135 | ​ | (77,253) | ​ | (49,143)
Equity | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Stock option granted | ​ | 13,033 | ​ | 10,612 | ​ | (2,421) | ​ | (1,480)
Total general and administrative expenses from share-based transactions | ​ | ​ | ​ | ​ | ​ | (79,674) | ​ | (50,623)
​

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