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Shareholders have been able to elect to receive their
dividends in US dollars, euros or pounds sterling. Holders of ordinary shares
who have validly submitted US dollars, euros or pounds sterling currency
elections by June 5, 2023 will be entitled to a dividend of US$0.2875, €0.2678
or 22.99p per ordinary share, respectively.
Absent any valid election to the contrary, persons holding
their ordinary shares through Euroclear Nederland will receive their dividends
in euros at the euro rate per ordinary share shown above. Absent any valid
election to the contrary, shareholders (both holding in certificated and
uncertificated form (CREST members)) and persons holding their shares through
the Shell Corporate Nominee will receive their dividends in pounds sterling, at
the pound sterling rate per ordinary share shown above.
Euro and pounds sterling dividends payable in cash have been
converted from US dollars based on an average of market exchange rates over the
three dealing days from June 7 to June 9, 2023. This dividend will be payable
on June 26, 2023 to those members whose names were on the Register of Members
on May 19, 2023.
Taxation - cash dividend
If you are uncertain as to the tax treatment of any
dividends you should consult your tax advisor.
Note
A different currency election date may apply to shareholders
holding shares in a securities account with a bank or financial institution
ultimately holding through Euroclear Nederland. This may also apply to other
shareholders who do not hold their shares either directly on the Register of
Members or in the corporate sponsored nominee arrangement. Shareholders can
contact their broker, financial intermediary, bank or financial institution for
the election deadline that applies.