Shareholder information.

Capital gains tax

A capital gains tax (CGT) liability may arise when you dispose of an asset (e.g. shares) which is worth more when you sell it than when you acquired it.

Over the years the capital structure of GKN plc has changed. Events that may need to be considered when calculating any CGT liability in relation to our shares are set out in the following paragraphs.

2001 demerger of the industrial services businesses

The market values of a GKN ordinary share and a Brambles Industries plc (Brambles) ordinary share on 7 August 2001 (the first day of trading of Brambles shares) to be used to allocate the base cost of GKN ordinary shares acquired since 31 March 1982 are: GKN ordinary shares – 282.5p (43.943224%) and Brambles ordinary shares – 360.375p (56.056776%).

2000 ‘B’ share issue

The market values of a GKN ordinary share and a GKN ‘B’ share on 30 May 2000 (the first day of trading of ‘B’ shares) to be used to allocate the base cost of GKN ordinary shares acquired since 31 March 1982 are: GKN ordinary shares – 914.5p (98.736774%) and GKN ‘B’ shares – 11.7p (1.263226%).

1982 base values

The adjusted 31 March 1982 base value of one GKN ordinary share held immediately before the 2009 capital reorganisation and rights issue was 45.501p. The adjusted base value immediately after the capital reorganisation and rights issue was 47.955p.

This information is provided primarily for the purpose of individual shareholders resident in the UK when calculating their personal tax liability. Shareholders who are in any doubt as to their tax position or who may be subject to tax in a jurisdiction other than the UK should seek professional advice. Neither GKN plc nor our registrar can advise on CGT matters.

Shareholder analysis

Holdings of ordinary shares at 31 December 2011:

    Shareholders   Shares
    Number %   Number
(million)
%
Holdings            
1–500   6,665 28.54   1.4 0.09
501–1,000   3,949 16.91   3.0 0.19
1,001–5,000   9,052 38.76   21.3 1.37
5,001–50,000   2,990 12.80   34.6 2.23
50,001–100,000   133 0.57   9.4 0.61
100,001–500,000   270 1.15   66.3 4.27
500,001–1,000,000   93 0.40   66.3 4.27
above 1,000,000   204 0.87   1,350.8 86.97
    23,356 100.00   1,553.1 100.00
Shareholder type            
Individuals   20,546 87.97   51.5 3.32
Institutions   2,471 10.58   1,489.6 95.91
Other corporates   339 1.45   12.0 0.77
    23,356 100.00   1,553.1 100.00

In addition, GKN held 37.4 million ordinary shares in treasury as at 31 December 2011.