Elementis
Annual Report 2002
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Information for calculation of capital gains tax

First day of trading of redeemable B shares   2 November
2002
  2 May
2002
  2 November
2001
  2 May
2001
  2 November
2000
  2 May
2000
 
Number of redeemable B shares issued of 1 penny nominal value for each ordinary share held   1.1   1.0   2.1   3.3   2.1   3.1  
Redeemable B share price on the first day of trading   0.875 p 0.875 p 0.750 p 0.625 p 0.625 p 0.500 p
Ordinary share price on the same day   24.75 p 31.5 p 30.0 p 67.0 p 70.0 p 79.0 p
Apportionment percentage for the calculation of capital gains tax:                          
Ordinary shares   96.36 % 97.30 % 95.02 % 97.01 % 98.16 % 98.08 %
Redeemable B shares (apportioned to the number of redeemable B shares issued for each ordinary share held)   3.64 % 2.70 % 4.98 % 2.99 % 1.84 % 1.92 %
                           
 
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