RBS 2009 Annual Report Download - page 375

Shareholder information
373RBS Group Annual Report and Accounts 2009
Analyses of ordinary shareholders Number
of shares
At 31 December 2009 Shareholdings – millions %
Individuals 216,834 1,205.3 2.1
Banks and nominee companies 19,579 54,118.0 96.0
Investment trusts 169 37.1 0.1
Insurance companies 223 3.7 0.1
Other companies 1,654 694.6 1.2
Pension trusts 39 2.7 —
Other corporate bodies 99 304.3 0.5
238,597 56,365.7 100.0
Range of shareholdings:
1 – 1,000 75,577 32.9 0.1
1,001 – 10,000 131,549 486.5 0.8
10,001 – 100,000 29,634 673.7 1.2
100,001 – 1,000,000 1,161 320.0 0.6
1,000,001 – 10,000,000 473 1,601.3 2.8
10,000,001 and over 203 53,251.3 94.5
238,597 56,365.7 100.0
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 following:
•the 1 March 1985 rights issue;
•the 1 September 1989 capitalisation issue;
•the bonus issue of Additional Value Shares on 12 July 2000;
•the 8 May 2007 bonus issue;
•the 6 June 2008 rights issue; and
•the 15 September 2008 capitalisation issue,
the adjusted 31 March 1982 base value of one ordinary share held
currently is 83.3p. Further adjustments will be necessary for
shareholders who took up their basic entitlement under the 1 December
2008 and/or 14 April 2009 open offers.
For shareholders who held NatWest ordinary shares at 31 March 1982,
the market vale of one ordinary share held was 91.2p for shareholders
who accepted the basic terms of the RBS offer. This takes account of
the following:
•the August 1984 rights issue of NatWest ordinary shares;
•the June 1986 rights issue of NatWest ordinary shares;
•the June 1989 bonus issue of NatWest ordinary shares;
•the bonus issue of Additional Value Shares on 12 July 2000;
•the 8 May 2007 bonus issue;
•the 6 June 2008 rights issue; and
•the 15 September 2008 capitalisation issue.
Further adjustments to the adjusted 31 March 1982 value will be
necessary for shareholders who took up their basic entitlement under
the 1 December 2008 and/or 14 April 2009 open offers.
The information set out above is intended as a general guide only
and is based on current United Kingdom legislation and HM
Revenue & Customs 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.