FINANCIAL AND ACCOUNTING INFORMATION 18.2 Share-based payment expenses Expenses related to free share plans accounted for in “Distribution and administrative expenses” are summarized as follows: FOR THE YEAR ENDED DECEMBER 31, (in millions of euros) 2017 2016 Plans issued in 2013 0.2 0.2 Plans issued in 2014 (1.3) 2.1 Plans issued in 2015 (0.9) 4.3 Plans issued in 2016 3.6 2.1 Plans issued in 2017 3.1 – Expense related to employee share purchase plan 0.7 1.7 Total free share plans expense 5.4 10.5 19. Earnings per share Information on the earnings and number of ordinary and potential dilutive shares included in the calculation is presented below: FOR THE YEAR ENDED DECEMBER 31, 2017 2016 Net income attributed to ordinary shareholders (in millions of euros) 105.8 137.9 Weighted average number of ordinary shares (in thousands) 301,841 300,773 Potential dilutive shares in connection with payments of dividends (in thousands) – – Non-dilutive potential shares (in thousands) 685 698 Weighted average number of issued common shares adjusted for non-dilutive potential shares (in thousands) 302,526 301,471 Basic earning per share (in euros) 0.35 0.46 Dilutive potential shares (in thousands) 354 573 • of which share options (in thousands) – 82 • of which bonus shares (in thousands) (1) 354 492 Weighted average number of common shares adjusted for dilutive potential shares (in thousands) 302,880 302,044 Fully diluted earnings per share (in euros) 0.35 0.46 (1)The number of potential dilutive shares does not take into account the free shares whose allocation is subject to future performance or market conditions not yet met at the balance sheet date. 20. Provisions and other non-current liabilities AS OF DECEMBER 31, (in millions of euros) 2017 2016 Provisions 46.2 71.8 Derivatives 1.7 3.3 Other non-current liabilities (1) 8.4 9.7 Provisions and other non-current liabilities 56.3 84.8 (1)I ncluding employee profit sharing related payables in France in the amount of €8.4 million (€9.7 million at December 31, 2016). REXEL 2017 – REGISTRATION DOCUMENT 246