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SHARE-BASED COMPENSATION PLAN | 6 Months Ended
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Jun. 30, 2023
SHARE-BASED COMPENSATION PLAN |
SHARE-BASED COMPENSATION PLAN | 22.SHARE-BASED COMPENSATION PLAN For the six-month period ended June 30, 2023, the Company has 3 (three) share-based, long-term compensation plans: (i) Phantom stock option plan (“PS”); (ii) Share Appreciation Rights (“SAR”), both settled in local currency; and (iii) restricted shares, settled in shares. The characteristics and measurement method of each plan were disclosed in the annual financial statements for the year ended December 31, 2022 (Note 22), which did not change during the six-month period ended June 30, 2023. 22.1.Long term compensation plans (“PS and SAR”) 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$48.79 (forty eight reais and seventy nine cents) as at December 31, 2022).
22.2.Restricted shares plan The position is set forth below:
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Date of | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | execution of | ​ | ​ | ​ | Price on | ​ | ​ | ​ | Restricted year for
Program |  | the contract |  | Grant date |  | grant date |  | Shares Granted |  | transfer of shares
2020 | ​ | 01/02/2020 | ​ | 01/02/2021 | ​ | R$ | 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 | ​ | ​
​ 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,
​ |  | 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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