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Scrip Dividend Programme
Royal Dutch Shell plc (“Shell”) provides eligible shareholders with a choice to receive dividends in cash or in shares via a Scrip Dividend Programme (“the Programme”).
Shell provides shareholders with a choice to receive dividends in cash or in shares via a Scrip Dividend Programme (the “Programme”).
Under the Programme shareholders can increase their shareholding in Shell by choosing to receive new shares instead of cash dividends if declared by the Board. Only new A Shares will be issued under the Programme, including to shareholders who currently hold B Shares.
Joining the Programme may offer a tax advantage in some countries compared with receiving cash dividends. In particular, dividends paid out as shares will not be subject to Dutch dividend withholding tax (currently 15 per cent) and will not generally be taxed on receipt by a UK shareholder or a Dutch corporate shareholder.
Shareholders who elect to join the Programme will increase the number of shares held in Shell without having to buy existing shares in the market, thereby avoiding associated dealing costs.
Shareholders who do not join the Programme will continue to receive in cash any dividends declared by Shell. For further information on the Programme please refer to the document(s) below that is/are relevant to the way in which you hold your shares or contact the applicable institution listed on the second tab.
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THE DOCUMENTS ARE INTENDED FOR AND SHOULD BE READ ONLY BY THOSE HOLDING SHARES IN THE FOLLOWING WAYS |
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Chairman's letter to Shareholders
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| Q&A Booklet for Shareholders with share certificates and CREST Shareholders
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| Online Election Form for Shareholders with share certificates and RDS Corporate Nominee Participants
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As applicable:
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| Q&A Booklet for RDS Corporate Nominee Participants
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Shareholders who wish to speak to someone about the Programme, please see below:
| Ways of holding shares | Who to contact for help | How to contact them |
|---|---|---|
Holders of share certificates, holders of shares held through CREST or the RDS Corporate Nominee |
Company’s registrar, Equiniti
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Phone: |
Registered ADS holders
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The Bank of New York Mellon
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Phone: |
Holders of shares through a securities account with a bank or another financial institution holding ultimately through Euroclear Nederland
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Your bank or financial institution using their usual contact details or alternatively contact our Agent, Royal Bank of Scotland N.V.
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The Royal Bank of Scotland N.V. |
Beneficial ADS holders
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Your bank, broker or financial intermediary through which you hold your ADSs. |
Usual contact details
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Shareholders who hold their shares by any other method please contact your bank, broker or financial institution using their usual contact details
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Your bank, broker or financial institution
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Usual contact details
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If you are not sure how you hold your shares or who you should contact from the institutions listed
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Company’s registrar, Equiniti
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Phone: |
The following information relates to tax basis for shares or ADSs issued under the scrip dividend programme.
UKThe Market price of RDSA and RDSB on the London Stock Exchange on the dividend payment date as calculated in accordance with S272 (3)(b) of the Taxation of Chargeable Gains Act 1992 is shown in the table below. US
Under Shell’s Scrip Dividend Program, holders of A ADSs and B ADSs can elect to receive a dividend in cash or in A ADSs. In accordance with IRS rules, Shell reports the U.S. tax basis of A ADSs distributed as part of the scrip program. The table below summarizes that U.S. tax basis information. Additional information (as described in Internal Revenue Code Sec. 6045B) is contained in the attached files following the summary table.
| Payment date | UK Tax basis RDSA | UK Tax basis RDSB | US Tax Basis |
US Tax Basis |
|---|---|---|---|---|
| GBpence | GBpence | USD ($) | Supporting Documentation | |
| Q3 2012 20 Dec 2012 |
2139.80 | 2199.80 | 69.70 | Q3 2012 |
| Q2 2012 20 Sept 2012 |
2,196.00 | 2,259.50 | 71.18 | Q2 2012 |
| Q1 2012 21 Jun 2012 |
2,130.80 | 2,210.8 | 66.52 | Q1 2012 |
| Q4 2011 22 Mar 2012 |
2,220.80 | 2,243.8 | 71.51 | Q4 2011 |
| Q3 2011 16 Dec 2011 |
2,275.30 | 2,342.80 | 71.75 | Q3 2011 |
| Q2 2011 19 Sep 2011 |
2,057.30 | 2,081.30 | 65.39 | Q2 2011 |
| Q1 2011 27 Jun 2011 |
2,125.30 | 2,126.30 | 68.99 | Q1 2011 |
| Q4 2010 25 Mar 2011 |
2,257.80 | 2,257.80 | 73.51 | Q4 2010 |
| Q3 2010 17 Dec 2010 |
2,070.80 | 2,069.30 | 65.30 | Q3 2010 |
