395,025 second-tranche Performance Rights were granted in 2007. In 2007, the cash amount from 15,500 of the first and second tranches of Performance Rights was paid out on an extraordinary basis in accordance with the terms and conditions of the plan. Total payments amounted to EUR1.6 million (2006: EUR0.1 million). 4,349 first- and second-tranche Performance Rights expired in the 2007 fiscal year. Provisions for the plan totaled EUR67.8 million at year-end (2006: EUR8.9 million). Each provision is prorated for the respective period elapsed of the total three-year term. The total expense for the E.ON Share Performance Plan amounted to EUR60.5 million in 2007 (2006: EUR9.0 million).

The first and second tranches were not yet payable on an ordinary basis on the balance sheet date.