RBS 2004 Annual Report Download - page 224

222
Shareholder information
Financial calendar
Annual general meeting 20 April 2005 at 2.00 pm,
Edinburgh International Conference Centre,
The Exchange, Morrison Street, Edinburgh
Interim results 4 August 2005
Dividends
Payment dates:
*Ordinary shares (2004 Final) 3 June 2005
Ordinary shares (2005 Interim) October 2005
Cumulative preference shares 31 May and 30 December 2005
Non-cumulative dollar preference shares 31 March, 30 June, 30 September and 30 December 2005
Ex-dividend dates:
Ordinary shares (2004 Final) 9 March 2005
Cumulative preference shares 4 May 2005
Record dates:
Ordinary shares (2004 Final) 11 March 2005
Cumulative preference shares 6 May 2005
* If the necessary approvals are obtained from shareholders at the annual general meeting on 20 April 2005, as an alternative
to cash, a scrip dividend election will be offered and shareholders will receive details of this by letter after that date.
Shareholder enquiries
Shareholdings in the company may be checked by visiting our
website (www.rbs.com/shareholder). You will need the shareholder
reference number printed on your share certificate or tax
voucher to gain access to this information.
Braille and audio Annual Review and
Summary Financial Statement
Shareholders requiring a Braille or audio version of the Annual
Review and Summary Financial Statement should contact the
Registrar on 0870 702 0135.
ShareGift
The company is aware that shareholders who hold a small
number of shares may be retaining these shares because
dealing costs make it uneconomical to dispose of them.
ShareGift, the charity share donation scheme is a free service
operated by The Orr Mackintosh Foundation (registered charity
1052686) to enable shareholders to donate unwanted shares
to charity.
Should you wish to donate your shares to charity in this way
you should contact ShareGift for further information:
ShareGift, The Orr Mackintosh Foundation,
46 Grosvenor Street, London W1K 3HN
Tel: [phone]
www.ShareGift.org
Donating your shares in this way will not give rise to either a
gain or a loss for UK capital gains tax purposes and you may
be able to reclaim UK income tax on gifted shares. Further
information can be obtained from the UK Inland Revenue or
your local tax office.
Capital gains tax
For shareholders who held RBS ordinary shares at 31 March
1982, the market value of one ordinary share held was 103p.
After adjusting for the 1 March 1985 rights issue, the 1 September
1989 capitalisation issue and the bonus issue of Additional
Value Shares on 12 July 2000, the adjusted 31 March 1982
base value of one ordinary share held currently is 46.1p.
For shareholders who held NatWest ordinary shares at 31 March
1982, the market value of one ordinary share held was 85.16p
for shareholders who accepted the basic terms of the RBS
offer. This takes account of the August 1984 and June 1986
rights issues and the June 1989 bonus issue of NatWest ordinary
shares as well as the subsequent issue of Additional Value Shares.
When disposing of shares, shareholders are also entitled to
indexation allowance (to April 1998 only in the case of individuals
and non-corporate holders), which is calculated on the 31
March 1982 value, on the cost of subsequent purchases from
the date of purchase and on the subscription for rights from
the date of that payment. Further adjustments must be made
where a shareholder has chosen to receive shares instead of
cash for dividends. Individuals and non-corporate shareholders
may also be entitled to some taper relief to reduce the amount
of any chargeable gain on disposal of shares.
The information set out above is intended as a general guide
only and is based on current United Kingdom legislation and
Inland Revenue practice as at this date. This information
deals only with the position of individual shareholders who
are resident in the United Kingdom for tax purposes, who are
the beneficial owners of their shares and who hold their
shares as an investment. It does not deal with the position of
shareholders other than individual shareholders,
shareholders who are resident outside the United Kingdom
for tax purposes or certain types of shareholders, such as
dealers in securities.
Shareholder information