

CONSOLIDATED FINANCIAL REPORT | EXPLANATORY NOTES
244
A total cost of Euro 23 million for the fair value of options granted under this plan has been recognised as
"Personnel costs" in the income statement for the year ended 31 December 2015.
In accordance with IFRS 2, the options allotted have been measured at their grant date fair value. The fair
value of the options has been determined using the following assumptions:
The information memoranda, prepared under art. 114-bis of Legislative Decree 58/98 and describing the
characteristics of the above plan, is publicly available on the Company's website at
http://www.prysmiangroup.com/ ,from its registered offices and from Borsa Italiana S.p.A.
As at 31 December 2015, there are no outstanding loans or guarantees by the Parent Company or its
subsidiaries to any of the directors, senior managers or statutory auditors.
22. AMORTISATION, DEPRECIATION AND IMPAIRMENT
These are detailed as follows: