Special fund for a special financial incentive system.  H&M, the Swedish group, markets clothes and cosmetics in about 2,000 stores in 37 countries.  It has about 76,000 collaborators and, in 2009, made about 118,697 million Swedish krona (€12,870M).  on September 7^th, its CEO, Stefan Persson, announced the creation of a foundation endowed with 4 million H&M shares for a total value of SEK 1bn (€180.5M).  then, this fund will receive, each year, about 10% of net profit given to the shareholders each year, i.e. for 2008-2009, SEK 42M (€4.5M(.  However, the fund must never account for more than 5% of all H&M shares.  It will be used to provide funds for a bonus given to the company’s employees to reward their involvement.