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SHARE-BASED COMPENSATION PLAN (Tables) | 6 Months Ended
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Jun. 30, 2023
SHARE-BASED COMPENSATION PLAN |
Schedule of changes in long term compensation plans | The roll-forward arrangements are set out below:
​ | ​ | ​ | ​ | ​
​ | ​ | Number of shares
​ | ​ | June 30, | ​ | December 31,
​ |  | 2023 |  | 2022
Opening balance | ​ | 7,583,185 | ​ | 5,415,754
Granted during of the period | ​ | 3,318,892 | ​ | 4,152,200
Exercised (1) | ​ | (244,464) | ​ | (1,474,506)
Exercised due to resignation (1) | ​ | (24,743) | ​ | (175,552)
Abandoned/cancelled due to resignation | ​ | (225,126) | ​ | (334,711)
Closing balance | ​ | 10,407,744 | ​ | 7,583,185
​
1) | The average price of the share options exercised and exercised due to termination of employment on June 30, 2023 was R$47.78 (forty seven reais and seventy eight cents) ((R$48.79 (forty eight reais and seventy nine cents) as at December 31, 2022).
Summary of position for restricted share plan | The position is set forth below:
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Date of | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | execution of | ​ | ​ | ​ | Price on | ​ | ​ | ​ | Restricted year for
Program |  | the contract |  | Grant date |  | grant date |  | Shares Granted |  | transfer of shares
2020 | ​ | 01/02/2020 | ​ | 01/02/2021 | ​ | R$ | 51.70 | ​ | 111,685 | ​ | 01/02/2024
2021 | ​ | 01/02/2021 | ​ | 01/02/2022 | ​ | R$ | 53.81 | ​ | 113,161 | ​ | 01/02/2025
2022 | ​ | 01/02/2022 | ​ | 01/02/2023 | ​ | R$ | 52.00 | ​ | 101,164 | ​ | 01/02/2026
2023 | ​ | 01/02/2023 | ​ | 01/02/2023 | ​ | R$ | 49.58 | ​ | 161,355 | ​ | 01/02/2026
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 487,365 | ​ | ​
​
Schedule of amounts corresponding to services received and recognized | 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,
​ |  | 2023 |  | 2022 |  | 2023 |  | 2022
Non-current liabilities | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Provision for phantom stock plan | ​ | 183,589 | ​ | 162,117 | ​ | (32,731) | ​ | (31,389)
Equity | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Stock options granted | ​ | 22,584 | ​ | 20,790 | ​ | (4,159) | ​ | (2,668)
Shares granted | ​ | ​ | ​ | (2,365) | ​ | ​ | ​ | 2,365
​ | ​ | 22,584 | ​ | 18,425 | ​ | (4,159) | ​ | (303)
​ | ​ | ​ | ​ | ​ | ​ | (36,890) | ​ | (31,692)

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