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Investor Presentaiton

c. Capital stock is represented by registered shares with no par value. The Company's capital stock must be represented by a minimum of 3,000,000,000 shares and a maximum of 100,000,000,000 shares. At December 31, 2013 and 2012, an analysis of historical paid-in stock and the number of shares representing it is as follows: Changes in the stock option plan are as follows: December 31, December 31, Capital stock 2013 2012 Fixed minimum capital Ps. Variable capital 5,591,362 Ps. 37,215,773 5,591,362 37,381,747 Total Ps. 42,807,135 Ps. 42,973,109 Number of freely subscribed common shares: 17,627,200,951 17,721,594,867 Weighted average Number of shares price per share (pesos) Balance at January 1, 2012 Granted 261,291,765 19.27 37,202,679 39.79 Exercised ( 41,817,426) 14.82 Cancelled 6,031,950) 29.54 Balance at December 31, 2012 250,645,068 22.81 Granted 38,214,955 39.21 Exercised ( 55,080,437) 15.52 ( 9,002,077) 35.67 224,777,509 26.87 During the year ended December 31, 2013, WALMEX repurchased 96,000,000 (27,084,540 in 2012 of its own shares, of which 2,167,000 were cancelled as per the resolution adopted at the shareholders' meeting held on March 27, 2012). As a result of the share repurchases, the Company's historical capital stock was reduced by Ps. 233,133 (Ps. 65,670 in 2012). The difference between the theoretical value and the repurchase cost of the shares acquired was reflected against retained earnings. d. Distributed earnings and capital reductions that exceed the net taxed profits account (CUFIN per its acronym in Spanish) and restated contributed capital account (CUCA per its acronym in Spanish) balances are subject to income tax, in conformity with Articles 11 and 89 of the Mexican Income Tax Law. At December 31, 2013 and 2012, the total balance of these two tax accounts is Ps. 143,033,415 and Ps. 135,398,711, respectively. e. The employee stock option plan fund consists of 231,976,659 WALMEX shares, which have been placed in a trust created for the plan. The total compensation cost charged to operating results in the years ended December 31, 2013 and 2012 was Ps. 351,898 and Ps. 342,957, respectively, which represented no cash outlay for the Company. Cancelled Balance at December 31, 2013 Shares available for option grant: At December 31, 2013 7,199,150 1,962,028 At December 31, 2012 2013 Financial and Social Responsibility Report 82
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