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SHARE-BASED COMPENSATION PLAN | 6 Months Ended
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Jun. 30, 2022
SHARE-BASED COMPENSATION PLAN |
SHARE-BASED COMPENSATION PLAN | 22.SHARE-BASED COMPENSATION PLAN For the six-month period ended June 30, 2022, 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, 2021 (Note 22), which did not change during the six-month period ended June 30, 2022. 22.1.Long term compensation plans (“PS and SAR”) The rollforward is set forth below: ​
​ | ​ | ​ | ​ | ​
​ | ​ | Number of shares
​ | ​ | June 30, | ​ | December 31,
​ |  | 2022 |  | 2021
Beginning balance | ​ | 5,415,754 | ​ | 5,772,356
Granted during of the period | ​ | 3,614,475 | ​ | 1,906,343
Exercised (1) | ​ | (972,562) | ​ | (1,860,334)
Exercised due to resignation (1) | ​ | (154,851) | ​ | (86,196)
Abandoned / prescribed due to resignation | ​ | (245,785) | ​ | (316,415)
Ending balance | ​ | 7,657,031 | ​ | 5,415,754
​
1) | The average price for share options exercised and exercised due to termination of employment, for the six-month period ended June 30, 2022 was R$57,18 (fifty-seven reais and eighteen cents) ( (R$60,30 (sixty Brazilian Reais and thirty cents) as of December 31, 2021).
22.2 Restricted shares plan The position is set forth below: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Date of the | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | execution of | ​ | ​ | ​ | Price on | ​ | ​ | ​ | Restricted year for
Program |  | the contract |  | Grant date |  | grant date |  | Shares Granted |  | transfer of shares
2020 | ​ | 01/02/2020 | ​ | 01/02/2021 | ​ | R$ | 51.70 | ​ | 106,601 | ​ | 01/02/2024
2021 | ​ | 01/02/2021 | ​ | 01/02/2022 | ​ | R$ | 53.81 | ​ | 108,010 | ​ | 01/02/2025
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 214,611 | ​ | ​
​ In the six-month period ended June 30, 2022, the 2018 Program had its lockup period concluded and, therefore, the granting of 130,435 shares was carried out in counterpart to the treasury shares (Note 24.2). ​ 22.3 Measurement assumptions 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,
​ |  | 2022 |  | 2021 |  | 2022 |  | 2021
Non-current liabilities | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Provision for phantom stock plan | ​ | 144,267 | ​ | 166,998 | ​ | (31,389) | ​ | (77,253)
Equity | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Stock option granted | ​ | 18,123 | ​ | 15,455 | ​ | (2,668) | ​ | (2,421)
Shares Granted | ​ | (2,365) | ​ | ​ | ​ | 2,365 | ​ | ​
​ | ​ | 15,758 | ​ | 15,455 | ​ | (303) | ​ | (2,421)
​ | ​ | ​ | ​ | ​ | ​ | (31,692) | ​ | (79,674)
​

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