This excerpt taken from the LUX 20-F filed Jun 29, 2005.
Issued to Employees. SFAS 123-R requires companies to measure and record compensation expense for stock options and other share-based payment methods based on the instruments fair value. SFAS 123-R is effective for the Company on January 1, 2006. The Company is currently evaluating the impact of the adoption of SFAS 123-R.
In December 2004, the FASB issued SFAS No. 153,