6 NOTE 15. Marketable securities This item breaks down as follows: € millions 31.12.2021 31.12.2020 31.12.2019 L’Oréal shares - - - Financial instruments/Premiums paid on options 33.4 63.9 22.6 Gross value 33.4 63.9 22.6 L’Oréal shares - - - Financial instruments/Premiums paid on options - - - Impairment - - - NET VALUE 33.4 63.9 22.6 Since 31 December 2019, there are no longer any unclaimed treasury shares. NOTE 16. Maturity of receivables € millions 1 year or less More than 1 year Gross Impairment Net Loans and other receivables 30.5 3.1 33.6 -0.4 33.2 Other financial assets 5.2 - 5.2 - 5.2 Trade accounts receivable 773.5 - 773.5 -3.3 770.2 Other current assets, of which 516.8 - 516.8 -1.8 515.0 Tax and employee-related receivables (1) 442.3 - 442.3 - 442.3 Other receivables 74.5 - 74.5 -1.8 72.7 Prepaid expenses 84.4 - 84.4 - 84.4 (1) Including a corporate income tax receivable in the amount of €100.9 million and a fine of €189.5  million paid to the French competition authority on 28 April 2015. Accrual accounts included in receivables amounts are as follows: € millions 31.12.2021 31.12.2020 31.12.2019 Trade accounts receivable 2.0 1.2 1.5 Other receivables 23.1 19.1 14.1 TOTAL 25.1 20.3 15.6 NOTE 17. Stock purchase or subscription options – Free shares 17.1. Share subscription or purchase options As at 31 December  2021, there were no more stock options plans in force. 17.2. Free shares The table below summarises data relating to the free share plan. Grant date Vesting date Number of shares granted Number of shares issued/allotted Number of shares not finally vested Stock subscription plans Stock purchase plans 22.04.2015 23.04.2019 860,150 706,937 - 20.04.2016 21.04.2020 906,100 835,725 - 20.04.2017 21.04.2021 906,000 742,276 - 17.04.2018 18.04.2022 931,000 350 885,625 18.04.2019 19.04.2023 843,075 200 823,900 14.10.2020 15.10.2024 713,660 200 712,515 07.10.2021 08.10.2025 588,750 - 588,750 For the conditional grant of shares, the plan provides for a four-year vesting period after which vesting is effective and final, subject to meeting the conditions of the plan. After this vesting period, a two-year mandatory holding period applies for French residents, for plans prior to 1 January 2016, during which the shares cannot be sold. L ’ ORÉAL I UNIVERS AL REGISTRATION DOCUMENT 2021 359 PARENT COMPANY FINANCIAL STATEMENTS Notes to the financial statements of L’Oréal SA