This excerpt taken from the LUX 6-K filed Jun 29, 2006.
5. ADOPTION OF STATEMENT OF FINANCIAL ACCOUNTING STANDARDS NO. 123-R, "SHARE-BASED PAYMENT"
As of January 1, 2006, the Company has adopted SFAS 123-R in accordance with the transitional guidance as prescribed in the statement. As such, the previous unearned compensation as of December 31, 2005 of Euro 48.6 million has been charged against the appropriate equity accounts. Euro 1.5 million of additional compensation costs expense relating to the annual stock option grants was included in general and administrative expense for the first quarter of 2006.
Euro 0.3 million and Euro 9.2 million of compensation costs associated with the Company's October 2004 Performance Plan grants and a September 2004 shareholder grant, respectively, were included in general and administrative expense for the first quarter of 2006.