Elementis Interim Report 2001
  Information for calculation of capital gains tax
Chromium

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First day of trading of redeemable B shares
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
3.3
2.1
3.1
Redeemable B share price on the first day of trading
0.625p
0.625p
0.500p
Ordinary share price on the same day
67.0p
70.0p
79.0p
Apportionment percentage for the calculation of capital gains tax:
Ordinary shares
97.01%
98.16%
98.08%
Redeemable B shares
(apportioned to the number of redeemable B shares issued for each ordinary share held)
2.99%
1.84%
1.92%



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