Global Cash Performance Unit (CPU) Plan

The objective of the Global Cash Performance Units (CPU) Plan is to provide top management additional motivation to achieve Henkel’s long-term business targets. As each Cash Performance Unit (CPU) equals the value of one Henkel preferred share, the interests of top management are combined with those of the shareholders.


CPU Plan Top Management (excl. Management Board)

  • Eligible for participation are managers only who belong to the eligible Management Circle and who are not under notice during that performance period of three years.
  • Eligible members of the top management get CPUs within each yearly introduced tranche.
  • The number of CPUs granted depends on achieving set business target figures during the performance period of three years.
  • On expiry of the performance period, the specific number and the value of the CPUs is determined and the corresponding amount is paid in cash.
  • The value of a CPU in each case is the average price of the Henkel preferred share during the 20 stock exchange trading days after the Annual General Meeting following the end of the performance period.
  • In case of exceptional increases in the share price, there is a ceiling value (cap).
  • The total value of CPUs granted to senior executive personnel is remeasured at each balance sheet date and treated as a payroll cost over the performance period.