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As of January 1 
607 
508 
New options and options recognized previously in accordance with IFRS 9 
– 
19 
Options exercised 
(a) 
(123) 
(125) 
Changes in the present value of outstanding options 
24 
79 
As of December 31 
(b)
 
508 
482 
(a) Carrying amount at the closing date of the previous period for options exercised and for which payment has been made. 
(b) Several options, none of which individually exceeds €200 million. In most cases, the strike price is an earnings multiple. 
Note 5. Associates 
Note 5.1. Accounting principles 
Accounting treatment 
All companies in which the Group exercises a significant influence, directly or indirectly, are accounted for using the equity method. 
Under this method, the Group recognizes in the carrying amount of the shares held in the associated or jointly-controlled entity the 
acquisition-related cost of the shares adjus
ted by its proportionate share of changes in the entity’s net assets since its acquisition. 
Upon the acquisition of investments accounted for using the equity method, the acquisition price of the shares is allocated on a fair 
value basis to the identifiabl
e assets acquired and liabilities assumed. The difference between the acquisition price and the Group’s 
share in the fair value of the assets acquired and liabilities assumed represents goodwill, which is added to the carrying amount of the 
shares. 
The main components of Net income of associates are: 
• 
the Group’s share of the profits or losses of its associates, calculated on the basis of estimates; 
• 
gains or losses on disposals of shareholdings in associates; 
• 
the revaluation reserve resulting from a loss of influence where there is no disposal of shares; 
• 
impairment of investments in associates.