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4 Where the proxy form is executed by an individual it must be signed by that individual or by his or her attorney. 5 Where the proxy form is executed by joint shareholders it may be signed by any of the members, but the vote of the member whose name stands first in the register of members of the company will be accepted to the exclusion of the votes of the other joint holders. 6 Where the proxy form is executed by a corporation it must be either under its seal or under the hand of an officer or attorney duly authorised. 7 If the proxy form is signed and returned without any indication as to how the proxy shall vote, the proxy will exercise his/her discretion as to whether and how he/she votes, as he/she will on any other matters to arise at the meeting. 8 To be valid, the form of proxy together with, if applicable, the power of attorney or other authority under which it is signed, or a certified copy thereof, must be received by Equiniti at Aspect House, Spencer Road, Lancing BN99 6DA not later than 12.30pm on Monday 23 June 2008. 9 The "vote withheld" option is provided to enable a member to abstain from voting on the resolution; however, it should be noted that a "vote withheld" is not a vote in law and will not be counted in the calculation of the proportion of the votes "for" and "against" the resolution. Attendance indication Shareholders who intend to be present at the annual general meeting are requested to place a tick in the box below in order to assist with administrative arrangements. I intend to attend the annual general meeting of Northern Investors Company PLC at 12.30pm on Wednesday 25 June 2008 at the Thistle Hotel, Neville Street, Newcastle upon Tyne NE1 5DF Signed: Date: 2008 BUSINESS REPLY SERVICE Licence No. SEA10850 Third fold and tuck in First Fold EQUINITI ASPECT HOUSE SPENCER ROAD LANCING BN99 6ZR Second fold Designed and produced by The Roundhouse Newcastle upon Tyne Northern Investors Company PLC Northumberland House Princess Square Newcastle upon Tyne NE1 8ER Tel: 0191 244 6000 Fax: 0191 244 6001 E-mail: nic@nvm.co.uk www.nvm.co.uk
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of such person in the space provided. If the proxy is being appointed in relation to less than your full voting entitlement, please enter alongside the proxy holder's name the number of shares in relation to which they are authorised to act as your proxy. If left blank your proxy will be deemed to be authorised in respect of your full voting entitlement (or if this proxy form has been issued in respect of a designated account for a shareholder, the full voting entitlement for that designated account). Any alteration or deletion must be signed or initialled. 2 A member may appoint more than one proxy in relation to a meeting, provided that the proxy is appointed to exercise the rights attached to a different share or shares held by him. To appoint more than one proxy, please contact Equiniti on 0871 384 2030 for (an) additional form(s), or you may photocopy this form. Please indicate alongside the proxy holder's name the number of shares in relation to which they are authorised to act as your proxy. Please also indicate by placing an X in the box provided if the proxy instruction is one of multiple instructions being given. All forms must be signed and returned in the same envelope together. 3 Use of the proxy form does not preclude a member from attending and voting in person. 4 Where the proxy form is executed by an individual it must be signed by that individual or by his or her attorney. 5 Where the proxy form is executed by joint shareholders it may be signed by any of the members, but the vote of the member whose name stands first in the register of members of the company will be accepted to the exclusion of the votes of the other joint holders. 6 Where the proxy form is executed by a corporation it must be either under its seal or under the hand of an officer or attorney duly authorised. 7 If the proxy form is signed and returned without any indication as to how the proxy shall vote, the proxy will exercise his/her discretion as to whether and how he/she votes, as he/she will on any other matters to arise at the meeting. 8 To be valid, the form of proxy together with, if applicable, the power of attorney or other authority under which it is signed, or a certified copy thereof, must be received by Equiniti at Aspect House, Spencer Road, Lancing BN99 6DA not later than 12.30pm on Monday 23 June 2008. 9 The "vote withheld" option is provided to enable a member to abstain from voting on the resolution; however, it should be
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Annual Report 2004 TFG Capital Investment Engineering TFG CAPITAL AG AT A GLANCE Key data on the company in thousand Operating income EBITDA Write-down on financial assets and securities classified as current assets EBIT Net profit/loss for the year Cash flow Net Asset Value (as of December 31) 2000 44,376 31,011 10,673 20,338 17,613 56,764 206,040 Subgroup 2001 2002 10,029 13,498 ­ 980 6,726 105,492 54,719 ­ 105,968 ­ 47,814 ­ 105,273 ­ 47,727 ­ 24,646 ­ 15,232 80,740 41,470 2003 9,380 4,989 6,226 ­ 1,300 ­ 1,607 ­ 7,416 37,510 2004 7,103 565 493 ­ 12 212 ­ 5,394 39,595 Key data on the TFG share respectively on the end of December2000 Share price in (closing rate Frankfurt's floor) Earnings per share (DVFA/SG) in Liquid funds and securities per share in Number of outstanding shares Market capitalisation in thousand Freefloat in % 2001 28.00 2.73 6.29 9,901,000 277,228 83.12 2002 4.70 ­ 9.52 3.50 11,000,000 51,700 84.24 2003 0.96 ­ 4.40 2.14 11,000,000 10,560 84.24 2004 1.77 ­ 0.06 2.11 11,000,000 19,470 77.00 2.05 0.02 1.97 11,898,500 24,392 76.00 4b27is PERSPECTIVES Letter to the shareholders Key events Impulses for the future The TFG Portfolio The share 4 6 8 10 26 MANAGEMENT 2b389is REPORT Market Business development Employees Portfolio Net assets and financial position 30 32 33 33 34 Segment reporting 35 Company's risk situation 35 Outlook
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rate Frankfurt's floor) Earnings per share (DVFA/SG) in Liquid funds and securities per share in Number of outstanding shares Market capitalisation in thousand Freefloat in % 2001 28.00 2.73 6.29 9,901,000 277,228 83.12 2002 4.70 ­ 9.52 3.50 11,000,000 51,700 84.24 2003 0.96 ­ 4.40 2.14 11,000,000 10,560 84.24 2004 1.77 ­ 0.06 2.11 11,000,000 19,470 77.00 2.05 0.02 1.97 11,898,500 24,392 76.00 4b27is PERSPECTIVES Letter to the shareholders Key events Impulses for the future The TFG Portfolio The share 4 6 8 10 26 MANAGEMENT 2b389is REPORT Market Business development Employees Portfolio Net assets and financial position 30 32 33 33 34 Segment reporting 35 Company's risk situation 35 Outlook 38 ANNUAL FINANCIAL 4b606is STATEMENTS Balance sheet Income statement Cash flow statement Notes 42 44 45 46 Corporate governance 62 Auditor's report 64 Supervisory Board report 65 Perspectives ­ Letter to the shareholders To our shareholders and stakeholders, 4 At this point in our Company's last annual report, we announced our expectation that TFG Capital AG would return to profitability. Following the heavy losses of the previous three years, some of you may have greeted this with scepticism. However, we were confident that we had stabilised the Company at a level that formed the basis for future growth. Admittedly, earnings of EUR 212,000 can hardly be described as "ample", and are nowhere near the level of previous years. Nonetheless, we are not so arrogant as to refer to the profit as "peanuts". The first year of the post-restructuring era is now behind us. It was a challenge the likes of which the Company and its employees never had to face before. Our target for 2004 was to preserve the existing substance of the Company. The result for the two divisions, Private and
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38 ANNUAL FINANCIAL 4b606is STATEMENTS Balance sheet Income statement Cash flow statement Notes 42 44 45 46 Corporate governance 62 Auditor's report 64 Supervisory Board report 65 Perspectives ­ Letter to the shareholders To our shareholders and stakeholders, 4 At this point in our Company's last annual report, we announced our expectation that TFG Capital AG would return to profitability. Following the heavy losses of the previous three years, some of you may have greeted this with scepticism. However, we were confident that we had stabilised the Company at a level that formed the basis for future growth. Admittedly, earnings of EUR 212,000 can hardly be described as "ample", and are nowhere near the level of previous years. Nonetheless, we are not so arrogant as to refer to the profit as "peanuts". The first year of the post-restructuring era is now behind us. It was a challenge the likes of which the Company and its employees never had to face before. Our target for 2004 was to preserve the existing substance of the Company. The result for the two divisions, Private and Public, shows that this has been achieved. With our strategy of a balanced portfolio made up of investments with capital tie-ups of different lengths and different opportunity / risk profiles, we will stabilise the income situation of the Company. However, at TFG, there hardly ever seems to be a financial year that is not impacted by extraordinary events. On 11 February this year, Oliver Borrmann and Ralph Günther were appointed to the Company's Management Board after F. Michael Stallmann resigned with immediate effect. At the same time, Mr. Stallmann sold a 12.5% stake to Berlin-based bmp AG, where Messrs. Borrmann and Günther also serve as management board members. At the instigation of the new shareholder, an early-stage investment specialist, the reorientation of TFG towards the venture capital business was announced. There was also talk of merging the two companies. However, as result of various developments, the new Management Board members were dismissed on 3 May 2005. You, dear shareholders, have made your views on the future of the Company clear to us in recent months in many letters and e-mails. TFG can count itself lucky to have such a committed and informed group of
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Public, shows that this has been achieved. With our strategy of a balanced portfolio made up of investments with capital tie-ups of different lengths and different opportunity / risk profiles, we will stabilise the income situation of the Company. However, at TFG, there hardly ever seems to be a financial year that is not impacted by extraordinary events. On 11 February this year, Oliver Borrmann and Ralph Günther were appointed to the Company's Management Board after F. Michael Stallmann resigned with immediate effect. At the same time, Mr. Stallmann sold a 12.5% stake to Berlin-based bmp AG, where Messrs. Borrmann and Günther also serve as management board members. At the instigation of the new shareholder, an early-stage investment specialist, the reorientation of TFG towards the venture capital business was announced. There was also talk of merging the two companies. However, as result of various developments, the new Management Board members were dismissed on 3 May 2005. You, dear shareholders, have made your views on the future of the Company clear to us in recent months in many letters and e-mails. TFG can count itself lucky to have such a committed and informed group of people among its shareholders. You can be sure that the TFG team will continue to stand by its company and stick to the investment approach established last year. Our results for 2004 show that this approach of focusing more strongly on listed small caps on account of the general market situation was a good decision. In addition, investments in unlisted companies are resulting from our status as an investment holding company alone. However, with regard to new investments in the private investments sector, we will concentrate primarily on companies that are looking for a financial investor with the necessary expertise and sufficient capital for their expansion. Companies in very early development phases are only of interest to us in exceptional cases. Breaking into the black in 2004 was only the start. We intend to build on this and gradually increase income by further enhancing the value of our equity holding portfolio. In addition, the next few years will again be characterised by expansion of the Company. In this respect, we would like to thank you for your loyalty, and are determined to be able to report mostly good news to you for the current year. Andrea Lengeling Member of the Executive Board 5 Perspectives ­ Key events Transfer of the business operations of TFG Venture Capital AG, the former personally liable partner,
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presented to us, within the framework of our own audit and following an extensive report by the auditors on the audit of the annual financial statements for 2004, we approved the result of the audit of the annual financial statements. We agree with the proposal of the Management Board to transfer 50% of the net income for the financial year 2004 of EUR 211,664.14 to the other revenue reserves, in accordance with the Articles of Association. Furthermore, we propose to the Annual General Meeting the transfer of the remaining net income of EUR 105,832.07 to the other revenue reserves as well. In this case, the cost of a distribution would clearly exceed the income available for distribution. Composition of the Supervisory Board and the Management Board Effective 31 December 2003, J. Wolfgang Posselt resigned his position on the Supervisory Board. In his place, Dr. Michael Tigges, Düsseldorf, was appointed as a member of the Supervisory Board by way of court resolution, effective 20 February 2004. On 11 February 2005, F. Michael Stallmann resigned his position on the Management Board with immediate effect. The Supervisory Board accepted his resignation and appointed Oliver Borrmann and Ralph Günther as new Management Board members of TFG Capital AG also with effect from 11 February 2005. Effective 11 March 2005, Xaver Zimmerer resigned his position on the Supervisory Board. At the request of TFG shareholders, Dr. Robert Orth was appointed as his successor by way of resolution by the Gelsenkirchen Local Court from 31 March 2005 onwards. Frankfurt / Main, April 25, 2005 The Supervisory Board Heinrich Fischer Chairman 66 Contact TFG Capital AG Unternehmensbeteiligungsgesellschaft Ophoffstraße 22 45768 Marl Phone Fax e-Mail Internet 02365 978 0­ 0 02365 978 0­ 33 info@tfg.de www.tfg.de Imprint Text TFG Capital AG, Marl IR.on AG, Köln Design IR.on AG, Köln Photo evidence Rüdiger Nehmzow, Düsseldorf (1) Archive IR.on AG (14) TFG Capital AG Unternehmensbeteiligungsgesellschaft Marl www.tfg.de
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Code, the Supervisory Board reviewed its own efficiency. In particular, this review focused on the timely and comprehensive information process of the Supervisory Board, its composition and cooperation. In January 2004, the Management Board and the Supervisory Board issued an updated declaration of conformity in accordance with Article 161 AktG, and made this permanently accessible to the shareholders of TFG on the Company's homepage. TFG Capital AG largely conforms to the recommendations of the "Government Commission on the German Corporate Governance Code" in the version of 21 May 2003. All deviations were explained to shareholders in detail and justified in the declaration of conformity. Audit of the annual financial statements The annual financial statements prepared by the Management Board in accordance to the regulations of the German Commercial Code and the accompanying management report for the financial year from 1 January 2004 to 31 December 2004 were audited by Prof. Schwantag Dr. Kraushaar GmbH Wirtschaftsprüfungsgesellschaft, Frankfurt am Main, in accordance with the resolution of the Annual General Meeting on 7 July 2004 and the resultant audit mandate. The auditor granted an unqualified auditor's opinion. 65 On the basis of the documents regarding the annual financial statements and the management report presented to us, within the framework of our own audit and following an extensive report by the auditors on the audit of the annual financial statements for 2004, we approved the result of the audit of the annual financial statements. We agree with the proposal of the Management Board to transfer 50% of the net income for the financial year 2004 of EUR 211,664.14 to the other revenue reserves, in accordance with the Articles of Association. Furthermore, we propose to the Annual General Meeting the transfer of the remaining net income of EUR 105,832.07 to the other revenue reserves as well. In this case, the cost of a distribution would clearly exceed the income available for distribution. Composition of the Supervisory Board and the Management Board Effective 31 December 2003, J. Wolfgang Posselt resigned his position on the Supervisory Board. In his place, Dr. Michael Tigges, Düsseldorf, was appointed as a member of the Supervisory Board by way of court resolution, effective 20 February 2004. On 11 February 2005, F. Michael Stallmann resigned his position on the Management Board with immediate effect. The Supervisory Board accepted his resignation and appointed Oliver Borrmann and Ralph Günther as new Management Board members of TFG
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05 ROLINCO ANNUAL REPORT 2005 R O L I N C O N. V. CONTENTS General information Report of the supervisory board Report of the management board Financial statements Balance sheet Profit and loss account Cash-flow summary Notes Other data Spread of net assets List of securities Purchases and sales G E N E R A L I N F O R M AT I O N 2 R O L I N C O N. V. 1 4 (investment company with a variable capital, having 5 its registered office in Rotterdam, the Netherlands) 11 Coolsingel 120 11 Postbus 973 11 NL-3000 AZ Rotterdam 11 Tel. +31 - 10 - 224 12 24 12 Fax +31 - 10 - 411 52 88 18 Internet: www.robeco.com 20 21 Supervisory Board 22 Paulus C. van den Hoek, chairman Gilles Izeboud Johan Kremers (until 21 April 2005) Philip Lambert (as of 21 April 2005) Dirk P.M. Verbeek Management Board Arnout van Rijn Volker Wytzes Fund manager Arnout van Rijn International Advisory Board Martin S. Feldstein Toyoo Gyohten Paul J. Keating Karl O. Pöhl H. Onno C.R. Ruding Secretary of the Company David H. Cross Management Board of Robeco Groep N.V. (the holding company of the Robeco Group) George A. Möller (chairman) Stefan T. Bichsel (until 31 December 2005) Leni M.T. Boeren Sander van Eijkern Hans H. van der Koogh (until 8 February 2005) Constant T.L. Korthout Niek F. Molenaar 2 ROLINCO 1 Robeco (Schweiz) AG, Uraniastrasse 12, CH-8001 Zurich, is the fund's appointed representative in Switzerland. Copies of the prospectus, Articles of Association, (semi)annual reports and a list of all purchases and sales in the fund's securities portfolio during the reporting period are available from the above address free of charge. UBS AG, Bahnhofstrasse 45, CH-8098 Zurich, is the fund's paying agent in Switzerland. GENERAL MEETING OF SHARE
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S. Feldstein Toyoo Gyohten Paul J. Keating Karl O. Pöhl H. Onno C.R. Ruding Secretary of the Company David H. Cross Management Board of Robeco Groep N.V. (the holding company of the Robeco Group) George A. Möller (chairman) Stefan T. Bichsel (until 31 December 2005) Leni M.T. Boeren Sander van Eijkern Hans H. van der Koogh (until 8 February 2005) Constant T.L. Korthout Niek F. Molenaar 2 ROLINCO 1 Robeco (Schweiz) AG, Uraniastrasse 12, CH-8001 Zurich, is the fund's appointed representative in Switzerland. Copies of the prospectus, Articles of Association, (semi)annual reports and a list of all purchases and sales in the fund's securities portfolio during the reporting period are available from the above address free of charge. UBS AG, Bahnhofstrasse 45, CH-8098 Zurich, is the fund's paying agent in Switzerland. GENERAL MEETING OF SHAREHOLDERS The General Meeting of Shareholders will be held on 27 April 2006 at 11:15 hours at the Hilton Rotterdam, Weena 10, Rotterdam, the Netherlands. Holders of share certificates to bearer wishing to attend and vote at the meeting should apply for a written statement from the Euroclear Netherlandsaffiliated institution where their shares are held, which will give admission to the meeting. The institutions affiliated with Euroclear Netherlands should submit a copy of this statement to ABN AMRO Bank N.V. stating the number of shares held for the shareholder concerned prior to the meeting, and which will be frozen until after the meeting. This statement should be submitted not later than 20 April 2006. Holders of K shares should lodge their share certificates not later than 20 April 2006 with one of the banks mentioned in the convening notice of 6 April 2006. Holders of subshares or an account with Robeco Group Accounts System in Rotterdam, Banque Robeco S.A. in Paris or Robeco Bank Belgium in Brussels wishing to attend the meeting should inform the management board in writing not later than 20 April 2006. This report is also published in Dutch, French and German. Only the original Dutch edition is binding and will be submitted to
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HOLDERS The General Meeting of Shareholders will be held on 27 April 2006 at 11:15 hours at the Hilton Rotterdam, Weena 10, Rotterdam, the Netherlands. Holders of share certificates to bearer wishing to attend and vote at the meeting should apply for a written statement from the Euroclear Netherlandsaffiliated institution where their shares are held, which will give admission to the meeting. The institutions affiliated with Euroclear Netherlands should submit a copy of this statement to ABN AMRO Bank N.V. stating the number of shares held for the shareholder concerned prior to the meeting, and which will be frozen until after the meeting. This statement should be submitted not later than 20 April 2006. Holders of K shares should lodge their share certificates not later than 20 April 2006 with one of the banks mentioned in the convening notice of 6 April 2006. Holders of subshares or an account with Robeco Group Accounts System in Rotterdam, Banque Robeco S.A. in Paris or Robeco Bank Belgium in Brussels wishing to attend the meeting should inform the management board in writing not later than 20 April 2006. This report is also published in Dutch, French and German. Only the original Dutch edition is binding and will be submitted to the General Meeting of Shareholders. SIMPLIFIED AND FULL PROSPECTUS A simplified prospectus with information on Rolinco N.V. and its associated costs and risks is available. This simplified prospectus and the full prospectus are available at the company's office and via www.robeco.com. SUPERVISORY BOARD Paulus C. van den Hoek, chairman (67) Dutch nationality. Appointed in 1990 and last reappointed in 2005. Lawyer and partner at Stibbe, lawyers and notaries, in Amsterdam, the Netherlands, since 1965. Former Dean of the Dutch National Bar (81/84). Supervisory director of ASM International, Bührmann, Euronext Amsterdam, Robeco Groep N.V., Robeco and Rorento. Gilles Izeboud (63) Dutch nationality. Appointed in 2004. Former partner at PricewaterhouseCoopers. Deputy justice of the Enterprise Section of the Amsterdam Court of Appeal. Supervisory director of Bührmann, Endex, Robeco Groep N.V., Robeco and Rorento. Philip Lambert (59) Dutch nationality. Appointed in
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the General Meeting of Shareholders. SIMPLIFIED AND FULL PROSPECTUS A simplified prospectus with information on Rolinco N.V. and its associated costs and risks is available. This simplified prospectus and the full prospectus are available at the company's office and via www.robeco.com. SUPERVISORY BOARD Paulus C. van den Hoek, chairman (67) Dutch nationality. Appointed in 1990 and last reappointed in 2005. Lawyer and partner at Stibbe, lawyers and notaries, in Amsterdam, the Netherlands, since 1965. Former Dean of the Dutch National Bar (81/84). Supervisory director of ASM International, Bührmann, Euronext Amsterdam, Robeco Groep N.V., Robeco and Rorento. Gilles Izeboud (63) Dutch nationality. Appointed in 2004. Former partner at PricewaterhouseCoopers. Deputy justice of the Enterprise Section of the Amsterdam Court of Appeal. Supervisory director of Bührmann, Endex, Robeco Groep N.V., Robeco and Rorento. Philip Lambert (59) Dutch nationality. Appointed in 2005. Head of Unilever Corporate Pensions in London. Chairman of the investment committee of the Algemeen Burgerlijk Pensioenfonds [ABP, the largest Dutch pension fund] and member of the investment committee of ABN AMRO Pensioenfonds. Supervisory director of Robeco Groep N.V., Robeco and Rorento. Dirk P.M. Verbeek (55) Dutch nationality. Appointed in 2001 and reappointed in 2003. Member of the executive board of Aon Group in Chicago, USA, and chairman/CEO of the executive board of Aon Holdings in Rotterdam, the Netherlands. Supervisory director of Robeco Groep N.V., Robeco and Rorento. N.B. Only supervisory directorships at listed companies and the Robeco Group are mentioned. ROLINCO 3 REPORT OF THE SUPERVISORY BOARD We herewith present the Rolinco N.V. accounts for the financial year 2005 together with the report of the management board. The way in which the supervisory board carries out its supervisory duties is significantly determined by the structure of the Robeco Group. Discussion
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el Emerging Markets Fonds Robeco Institutioneel Europees Small & Midcap Fonds VNU Switzerland Roche Holding United Kingdom Centrica Compass Group Rio Tinto Shell Transport & Trading Tesco France BNP Paribas Peugeot Italy Unicredito Italiano Sweden Skandinaviska Enskilda Bank/A Japan Takeda Chemical Toyota Motor E X C H A N G E R AT E S 31/12/2005 31/12/2004 EUR 1 AUD 1.6080 CAD 1.3779 CHF 1.5546 CNY 9.5192 GBP 0.6871 HKD 9.1457 JPY 139.2223 KRW 1,192.3482 NOK 7.9870 SEK 9.3875 SGD 1.9614 TWD 38.7399 USD 1.1796 1.7340 1.6282 1.5456 11.2490 0.7080 10.5650 139.2824 1,407.0957 8.2325 9.0327 2.2189 43.0747 1.3592 31/12/2005 31/12/2004 EUR EUR AUD 1 CAD 1 CHF 1 CNY 1 GBP 1 HKD 1 JPY 100 KRW 100 NOK 1 SEK 1 SGD 1 TWD 1 USD 1 0.6219 0.7257 0.6433 0.1051 1.4554 0.1093 0.7183 0.0838 0.1252 0.1065 0.5098 0.0258 0.8478 0.5767 0.6140 0.6470 0.0889 1.4125 0.0947 0.7180 0.0711 0.1215 0.1107 0.4507 0.0232 0.7357 22 ROLINCO Printers: PlantijnCasparie Capelle a/d IJssel. This report is printed on environmentally-friendly paper. ROLINCO 23 RG 5077E - 04'06
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United Kingdom 888 Holdings Diageo Partygaming Petrofac 30,000 300,000 France Total Fina Elf Vivendi Universal (EUR) Belgium 600,000 RHJ International 133,400 1,800,000 220,000 300,000 Japan Fanuc Shinsei Bank Sony Yamanouchi Pharmaceutical China 110,000,000 Semiconductor Manufacturing Shares 310,000 770,000 470,000 260,000 480,000 135,000 230,000 231,959 630,000 530,000 670,000 200,000 180,000 464,001 795 296 178,266 100,000 2,000,000 1,424,853 263,828 4,315,385 3,558,996 160,000 110,000 2,200,000 500,000 500,000 222,900 SALES United States Apache Corporation Cendant Corporation Constellation Brands General Electric Gillette IBM Johnson & Johnson McGraw-Hill Medco Health Solutions Merck Pfizer Sysco Canada Canadian Natural Resource Netherlands Reed Elsevier Robeco Institutioneel Emerging Markets Fonds Robeco Institutioneel Europees Small & Midcap Fonds VNU Switzerland Roche Holding United Kingdom Centrica Compass Group Rio Tinto Shell Transport & Trading Tesco France BNP Paribas Peugeot Italy Unicredito Italiano Sweden Skandinaviska Enskilda Bank/A Japan Takeda Chemical Toyota Motor E X C H A N G E R AT E S 31/12/2005 31/12/2004 EUR 1 AUD 1.6080 CAD 1.3779 CHF 1.5546 CNY 9.5192 GBP 0.6871 HKD 9.1457 JPY 139.2223 KRW 1,192.3482 NOK 7.9870 SEK 9.3875 SGD 1.9614 TWD 38.7399 USD 1.1796 1.7340 1.6282 1.5456 11.2490 0.7080 10.
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Baronsmead VCT plc 2008 Annual report & accounts for the year ended 30 September 2008 Investment Objective Baronsmead VCT is a tax efficient listed company which aims to achieve long-term capital growth and generate tax-free dividends and capital distributions for private investors. Investment Policy * To invest primarily in a diverse portfolio of UK growth businesses, whether unquoted or traded on AiM. * Investments are made selectively across a range of sectors in companies that have the potential to grow and enhance their value. Further details on investment policy and risk management are contained in the Directors' Report on pages 17 and 18. Contents Financial Highlights 1 Summary Since Launch 2 Chairman's Statement 4 Manager's Review 7 Investment Portfolio 10 Ten Largest Investments 12 Creating Shareholder Value 14 Board of Directors 16 Report of the Directors 17 Directors' Remuneration Report 23 Statement of Directors' Responsibilities 24 Independent Auditors' Report 25 Accounts 26 Notice of Annual General Meeting 42 Shareholder Information 43 Corporate Information Dividend policy The Board wishes to maintain a minimum dividend level of around 5.5p per ordinary share if possible, but this depends primarily on the level of realisations achieved and it cannot be guaranteed. There will be variations in the amount of dividends paid year on year. Since launch the average annual tax-free dividend paid to shareholders has been 7.2p per ordinary share (equivalent to a pre-tax return of 10.7p per ordinary share for a higher rate taxpayer). For shareholders who received up front tax reliefs of 20% or 40%, their returns would have been even higher. www.baronsmeadvct.co.uk Secondary market in the shares of Baronsmead VCT Shares can be bought and sold using a stockbroker, just like shares in any other listed company. Qualifying purchasers (individuals over the age of 18 and UK resident for tax purposes) can receive VCT dividends (including capital distributions of realised gains on investments) that are not subject to income tax, and capital gains tax is not payable on disposal of the VCT shares.
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26 Notice of Annual General Meeting 42 Shareholder Information 43 Corporate Information Dividend policy The Board wishes to maintain a minimum dividend level of around 5.5p per ordinary share if possible, but this depends primarily on the level of realisations achieved and it cannot be guaranteed. There will be variations in the amount of dividends paid year on year. Since launch the average annual tax-free dividend paid to shareholders has been 7.2p per ordinary share (equivalent to a pre-tax return of 10.7p per ordinary share for a higher rate taxpayer). For shareholders who received up front tax reliefs of 20% or 40%, their returns would have been even higher. www.baronsmeadvct.co.uk Secondary market in the shares of Baronsmead VCT Shares can be bought and sold using a stockbroker, just like shares in any other listed company. Qualifying purchasers (individuals over the age of 18 and UK resident for tax purposes) can receive VCT dividends (including capital distributions of realised gains on investments) that are not subject to income tax, and capital gains tax is not payable on disposal of the VCT shares. There is no minimum time for which VCT shares bought in the secondary market need to be held, and they can be sold in the normal way. The UK tax treatment of VCTs is on a first in first out basis and therefore tax advice should be obtained before shareholders dispose of their shares and also if they deferred Capital Gains Tax in respect of new shares acquired prior to 6 April 2004. If you have sold or otherwise transferred all of your ordinary shares in Baronsmead VCT plc, please forward this document and the accompanying form of proxy as soon as possible to the purchaser or transferee, or to the stockbroker, bank or other agent through whom the sale or transfer was, or is being, effected, for delivery to the purchaser or transferee. Financial Highlights -11.3% NAV per share decrease to 83.72p before deduction of dividends. After payment of dividends totalling 8p per share in the year to 30 September 2008, the NAV was 75.72p. The FTSE All-Share Index fell 25.12% over the same period. +100.9% NAV total return since launch in 1995, representing annualised total return of 5.6% (on original
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There is no minimum time for which VCT shares bought in the secondary market need to be held, and they can be sold in the normal way. The UK tax treatment of VCTs is on a first in first out basis and therefore tax advice should be obtained before shareholders dispose of their shares and also if they deferred Capital Gains Tax in respect of new shares acquired prior to 6 April 2004. If you have sold or otherwise transferred all of your ordinary shares in Baronsmead VCT plc, please forward this document and the accompanying form of proxy as soon as possible to the purchaser or transferee, or to the stockbroker, bank or other agent through whom the sale or transfer was, or is being, effected, for delivery to the purchaser or transferee. Financial Highlights -11.3% NAV per share decrease to 83.72p before deduction of dividends. After payment of dividends totalling 8p per share in the year to 30 September 2008, the NAV was 75.72p. The FTSE All-Share Index fell 25.12% over the same period. +100.9% NAV total return since launch in 1995, representing annualised total return of 5.6% (on original subscription at launch) before taking account of tax relief and 7.0% after allowing for initial income tax relief of 20%. 7.2p Average annual tax free dividend per share equivalent to 10.7p for higher rate tax payers. +£3.4m Net capital profits from 13 exits; £11.6m new investment. £8m Prospectus fund raising launched in September 2008. Dividend history since launch 1 Summary Since Launch Baronsmead VCT plc Net asset value total return and share price total return since launch against the FTSE All-share index total return AIC methodology : The NAV total return to the investor, including the original amount invested (rebased to 100) from launch, assuming that dividends paid were re-invested at NAV of the Company at the time the shares were quoted ex-dividend. Transaction costs are not taken into account. Performance Summary to 30 September 2008 Total return 1 year % 5 year % 10 Year % Since launch % Net asset value Share price FTSE All-share * Source: ISIS EP LLP and AIC. These returns for BVCT ignore
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subscription at launch) before taking account of tax relief and 7.0% after allowing for initial income tax relief of 20%. 7.2p Average annual tax free dividend per share equivalent to 10.7p for higher rate tax payers. +£3.4m Net capital profits from 13 exits; £11.6m new investment. £8m Prospectus fund raising launched in September 2008. Dividend history since launch 1 Summary Since Launch Baronsmead VCT plc Net asset value total return and share price total return since launch against the FTSE All-share index total return AIC methodology : The NAV total return to the investor, including the original amount invested (rebased to 100) from launch, assuming that dividends paid were re-invested at NAV of the Company at the time the shares were quoted ex-dividend. Transaction costs are not taken into account. Performance Summary to 30 September 2008 Total return 1 year % 5 year % 10 Year % Since launch % Net asset value Share price FTSE All-share * Source: ISIS EP LLP and AIC. These returns for BVCT ignore up front tax reliefs and the impact of receiving dividends tax free. Performance Record (11.9) (16.1) (22.3) +38.4 +54.1 +44.5 +67.9 +79.4 +43.3 +100.9 +97.1 +107.9 Year ended 31 August 1996 1997 1998 1999 2000 2001 At 30 September 2002 2003 2004 2005 (restated) 2006 2007 2008 Total net assets £m 8.5 20.7 22.5 22.2 33.9 27.0 18.7 31.3 34.8 61.7 63.0 60.1 48.4 Ordinary Share A Share Net asset Net asset price value value (mid) total return* p p % 94.31 90.00 102.67 101.03 95.00 114.22 105.00 98.00 123.00 100.07 84
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772 15,288,013 13,214,507 12,911,492 17,240,702 100.00 67,537,139 Percentage of shares 0.08 3.90 9.17 22.64 19.57 19.12 25.52 100.00 Additional Information The information provided in this report has been produced in order for shareholders to be informed of the activities of the Company during the period it covers. ISIS EP LLP does not give investment advice and the naming of companies in this report is not a recommendation to deal in them. Baronsmead VCT plc is managed by ISIS EP LLP which is Authorised and regulated by the FSA. Past performance is not necessarily a guide to future performance. Stock markets and currency movements may cause the value of investments and the income from them to fall as well as rise and investors may not get back the amount they originally invested. Where investments are made in unquoted securities and smaller companies, their potential volatility may increase the risk to the value of, and the income from, the investment. 44 Summerhall Corporate 48379 Corporate Information Directors Gillian Nott OBE Andrew Crossley* Godfrey Jillings Peter Lawrence Secretary Paul Forster, FCIS Registered Office 100 Wood Street London EC2V 7AN Investment Manager ISIS EP LLP 100 Wood Street London EC2V 7AN Investor Relations Michael Probin 020 7506 5796 Registered Number 03035709 *Chairman of the Audit Committee Senior Independent Director Registrars and Transfer Office Computershare Investor Services PLC PO Box 82 The Pavilions Bridgwater Road Bristol BS99 6ZZ Tel: 0870 703 0137 Auditors KPMG Audit Plc Saltire Court 20 Castle Terrace Edinburgh EH1 2EG Solicitors Martineau No 1 Colmore Square Birmingham B4 6AA VCT Status Adviser PricewaterhouseCoopers LLP 1 Embankment Place London WC2N 6RH Website www.baronsmeadvct.co.uk Investment Manager T 020 7506 5600 www.isisep.com 100 Wood Street London EC2V 7AN T 020 7506 5600 F 020 7506 5665 www.baronsmeadvcts.co.uk
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. Please call Michael Probin (020 7506 5796) or Paul Forster (020 7506 5652) if you or your adviser have any questions about this process. Financial Calendar 15 December 2008 Thirteenth Annual General Meeting May 2009 Announcement of interim results and posting of interim report November 2009 Announcement of final results for year to 30 September 2009 There were 3,220 holders of Ordinary Shares as at 30 September 2008. Their shareholdings (including shares held in treasury) are analysed as follows: Size of shareholding 1­2,000 2,001­5,000 5,001­10,000 10,001­25,000 25,001­50,000 50,001­100,000 Over 100,000 Total Number of shareholders 77 689 863 946 378 191 76 3,220 Ordinary Shares Percentage of total number of shareholders Number of shares 2.39 21.40 26.80 29.38 11.74 5.93 2.36 53,927 2,635,726 6,192,772 15,288,013 13,214,507 12,911,492 17,240,702 100.00 67,537,139 Percentage of shares 0.08 3.90 9.17 22.64 19.57 19.12 25.52 100.00 Additional Information The information provided in this report has been produced in order for shareholders to be informed of the activities of the Company during the period it covers. ISIS EP LLP does not give investment advice and the naming of companies in this report is not a recommendation to deal in them. Baronsmead VCT plc is managed by ISIS EP LLP which is Authorised and regulated by the FSA. Past performance is not necessarily a guide to future performance. Stock markets and currency movements may cause the value of investments and the income from them to fall as well as rise and investors may not get back the amount they originally invested. Where investments are made in unquoted securities and smaller companies, their potential volatility may increase the risk to the value of, and the income from, the investment. 44 Summerhall Corporate 48379 Corporate Information Directors Gillian Nott OBE Andrew Crossley*
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ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2007 Contents About Hygea VCT plc Chairman's Statement Investment Review Shareholder Information Details of Advisers Details of Directors Directors' Report Directors' Remuneration Report Corporate Governance Report of the Independent Auditor Profit & Loss Account Balance Sheet Cash Flow Statement Notes to the Financial Statements Notice of Annual General Meeting Proxy Form HYGEA VCT PLC ANNUAL REPORT 2007 Page 2 3 5 11 13 14 15 18 20 24 26 27 28 29 35 HYGEA VCT PLC ANNUAL REPORT 2007 About Hygea VCT plc Hygea VCT plc ("Hygea" or "Company") is a Venture Capital Trust ("VCT") which aims to provide shareholders with attractive long-term returns by investing in quoted and unquoted MedTech companies. The Board manages the Company. The Company was launched in October 2001 and raised over £7.0 million (£6.8 million net of expenses) through an offer for subscription. Financial Highlights Ordinary shares Net assets (£'000s) Net revenue loss before tax (£'000s) Net asset value per share ("NAV") Revenue loss per share Year to Year to 31 December 2007 31 December 2006 4,608 (164) 61.2p (2.2p) 4,294 (167) 56.8p (2.2p) PAGE 2 HYGEA VCT PLC ANNUAL REPORT 2007 Chairman's Statement I am pleased to present the 2007 annual report to shareholders in Hygea VCT plc. At 31 December 2007, the Company had a portfolio of 15 investments; 5 AIM quoted holdings and 10 unquoted holdings. It is encouraging to see that the net asset value has continued its modest appreciation at 61.2p at the 31 December 2007 compared with 56.8p at 31 December 2006 and 60.2p at 30 June 2007. In my letter to shareholders on 14 January 2008, I reported on news and progress in some of our portfolio companies and further details are set out in the Investment Review. Whilst our portfolio of unquoted companies has not changed during the year, we have, during the year and since the year end, added to our holdings in Hallmarq Veterinary Imaging Limited, Insense Limited, Prosurgics Limited
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Revenue loss per share Year to Year to 31 December 2007 31 December 2006 4,608 (164) 61.2p (2.2p) 4,294 (167) 56.8p (2.2p) PAGE 2 HYGEA VCT PLC ANNUAL REPORT 2007 Chairman's Statement I am pleased to present the 2007 annual report to shareholders in Hygea VCT plc. At 31 December 2007, the Company had a portfolio of 15 investments; 5 AIM quoted holdings and 10 unquoted holdings. It is encouraging to see that the net asset value has continued its modest appreciation at 61.2p at the 31 December 2007 compared with 56.8p at 31 December 2006 and 60.2p at 30 June 2007. In my letter to shareholders on 14 January 2008, I reported on news and progress in some of our portfolio companies and further details are set out in the Investment Review. Whilst our portfolio of unquoted companies has not changed during the year, we have, during the year and since the year end, added to our holdings in Hallmarq Veterinary Imaging Limited, Insense Limited, Prosurgics Limited, Glide Pharmaceutical Technologies Limited and ImmunoBiology Limited. During the year we have taken the opportunity to realise eight of our AIM holdings in order to provide liquidity for these follow on investments as well as working capital. Background Over the period, many of the Hygea investees have made good progress bringing step change within their respective market niches by harnessing various technologies to develop products and/or services with the potential to disrupt current players ­ most of the investees are now overcoming one of the key hurdles, namely market acceptance. In contrast, many major bioscience corporations are tightening their budgets, putting pressure on prices and volumes of purchases and reduction in some development projects. Although apparently negative, this situation provides a range of new opportunities for most of the Hygea investees as they are well placed to benefit from companies increasing outsourcing and showing increased interest in licensing new products/knowhow. The investment climate within the bioscience sector remains sluggish as the lack of good exits is deterring some investors and making many major VC groups more cautious about prospects and therefore valuations. Despite this, a number of the investees have secured additional funding during the year, reflecting their intrinsic value, and where appropriate your Board has made follow on investments rather than
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, Glide Pharmaceutical Technologies Limited and ImmunoBiology Limited. During the year we have taken the opportunity to realise eight of our AIM holdings in order to provide liquidity for these follow on investments as well as working capital. Background Over the period, many of the Hygea investees have made good progress bringing step change within their respective market niches by harnessing various technologies to develop products and/or services with the potential to disrupt current players ­ most of the investees are now overcoming one of the key hurdles, namely market acceptance. In contrast, many major bioscience corporations are tightening their budgets, putting pressure on prices and volumes of purchases and reduction in some development projects. Although apparently negative, this situation provides a range of new opportunities for most of the Hygea investees as they are well placed to benefit from companies increasing outsourcing and showing increased interest in licensing new products/knowhow. The investment climate within the bioscience sector remains sluggish as the lack of good exits is deterring some investors and making many major VC groups more cautious about prospects and therefore valuations. Despite this, a number of the investees have secured additional funding during the year, reflecting their intrinsic value, and where appropriate your Board has made follow on investments rather than risk suffering dilution. Using the Investment Template described in the circular of 9 July 2007 provides a simple means of ensuring that we are supporting companies with a clear view of their future. We remain confident about delivering value to shareholders over the three to five year period referred to in the circular dated 9 July 2007. This confidence is based on the quality of the management teams within the portfolio and the Hygea structure of the Board and the Commercial Advisory Committee. Investment Management Following the passing of the resolutions at our Extraordinary General Meeting on 30 July 2007, the Board has assumed responsibility for investment management. This has led to a reduction in our expenses which have fallen from £249,000 in 2006 to £193,000 in 2007. This latter figure includes the investment management fee for the period to 30 July 2007 as well as costs associated with the EGM. Your Board is therefore confident on an ongoing basis that normal running expenses of the Company will be less than 3% of NAV per annum on the basis of our current net asset value. NAV As stated above, the net asset value at 31 December 2007 was 61.2p. We have taken the opportunity to increase the value of our holding in DxS Limited where significant progress has
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risk suffering dilution. Using the Investment Template described in the circular of 9 July 2007 provides a simple means of ensuring that we are supporting companies with a clear view of their future. We remain confident about delivering value to shareholders over the three to five year period referred to in the circular dated 9 July 2007. This confidence is based on the quality of the management teams within the portfolio and the Hygea structure of the Board and the Commercial Advisory Committee. Investment Management Following the passing of the resolutions at our Extraordinary General Meeting on 30 July 2007, the Board has assumed responsibility for investment management. This has led to a reduction in our expenses which have fallen from £249,000 in 2006 to £193,000 in 2007. This latter figure includes the investment management fee for the period to 30 July 2007 as well as costs associated with the EGM. Your Board is therefore confident on an ongoing basis that normal running expenses of the Company will be less than 3% of NAV per annum on the basis of our current net asset value. NAV As stated above, the net asset value at 31 December 2007 was 61.2p. We have taken the opportunity to increase the value of our holding in DxS Limited where significant progress has been made during the year and we are valuing the holding in line with the value attributed by the syndicate leader. As I have said before, BVCA valuation guidelines have not allowed us to attribute significantly higher values to other unquoted investments at this stage despite encouraging progress which is being made by many of them and which is referred to in the Investment Review. Our AIM holdings are valued at bid price at 31 December 2007. Share issue The board has decided to take advantage of its authority to make a top-up issue of up to 750,000 shares at 50p, following interest shown by existing shareholders and other parties. If fully subscribed, this issue will raise in excess of £360,000 net of expenses. The purpose of the issue is to provide the Company with additional investment monies for existing investee companies and working capital. UK taxpayers should receive 30% tax relief on applications. Existing shareholders will be given priority over other applicants and applications will close on 30 April 2008, with an earlier allotment of shares being made on 2 April 2008 to assist those earlier subscribers looking to qualify for tax relief in respect of the 2007/08 tax year. Whilst the issue price represents a discount to net asset value of some 18%, in view of
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Resolution number FOR AGAINST WITHHELD 1. To receive and adopt the financial statements for the year to 31 December 2007 2. To approve the Directors' Remuneration Report 3. To re-elect Mr J Hustler as a director 4. To re-appoint Hyman Capital Services Limited as Auditor of the Company and to authorise the directors to determine their remuneration 5. To authorise the Directors to allot shares under Section 80 of the Companies Act 1985 (Ordinary Resolution) 6. To disapply Section 89(1) of the Companies Act 1985 and allot shares on a non rights issue basis (Special Resolution) 7. To authorise the Directors to make market purchases of its own shares (Special Resolution) Signed:.................................................................................................... Dated:........................................................ 2008 NOTES 1. To be valid, the proxy form must be received by the Registrars of Hygea VCT plc at, Capita Registrars, Proxies Department, PO Box 25, Beckenham, Kent, BR3 4BR no later than 48 hours before the commencement of the meeting. 2. Where this form of proxy is executed by a corporation it must be either under its seal or under the hand of an officer or attorney duly authorised. 3. If you wish to appoint a person other than the Chairman, please insert the name of your chosen proxy holder in the space provided. 4. The `Vote Withheld' option is provided to enable you to abstain on any particular resolution. However, it should be noted that a `Vote Withheld' is not a vote in law and will not be counted in the calculation of the proportion of the votes `For' and `Against' a resolution. 5. If the proxy form is signed and returned without any indication as to how the proxy shall vote, the proxy will exercise his/her discretion as to whether and how he/she votes. 6. The completion and return of this form will not preclude a member from attending the meeting and voting in person. ¡ First fold ¡ Third fold and tuck in BUSINESS REPLY SERVICE Licence No. MB 122 Capita Registrars Proxies Department PO Box 25 BECKENHAM Kent BR3 4BR Second fold Perivan Financial Print 211853
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in the ordinary shares of the Company kept in accordance with Section 325 of the Companies Act 1985 and a copy of the Memorandum and Articles of Association of the Company will be available for inspection at the registered office of the Company during usual business hours on any weekday from the date of this notice until the Annual General Meeting, and for at least 15 minutes prior to the commencement of the meeting until its conclusion. PAGE 36 Proxy Form Hygea VCT plc Annual General Meeting ­ 22 July 2008 I/We.......................................................................................................................................................... (BLOCK CAPITALS PLEASE) of............................................................................................................................................................... being a member of Hygea VCT plc, hereby appoint............................................................................................ of............................................................................................................................................................... or failing him/her the Chairman of the meeting to be my/our proxy and vote for me/us on my/our behalf at the annual general meeting of the Company to be held on 22 July 2008, notice of which was sent to shareholders with the directors' report and the accounts for the year ended 31 December 2007, and at any adjournment thereof. The proxy will vote as indicated below in respect of the resolutions set out in the notice of meeting: Resolution number FOR AGAINST WITHHELD 1. To receive and adopt the financial statements for the year to 31 December 2007 2. To approve the Directors' Remuneration Report 3. To re-elect Mr J Hustler as a director 4. To re-appoint Hyman Capital Services Limited as Auditor of the Company and to authorise the directors to determine their remuneration 5. To authorise the Directors to allot shares under Section 80 of the Companies Act 1985 (Ordinary Resolution) 6. To disapply Section 89(1) of the Companies Act 1985 and allot shares on a non rights issue basis (Special Resolution) 7. To authorise the Directors to make market purchases of its own shares (Special Resolution) Signed:.................................................................................................... Dated:........................................................ 2008 NOTES 1. To be valid, the proxy form must be received by the Registrars of Hygea VCT plc at, Capita Registrars, Proxies Department, PO Box 25, Beckenham, Kent, BR3 4BR no later than 48 hours before the commencement of the meeting. 2.
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Innovision Research & Technology plc Annual Report & Accounts 2009 Touch is the new click... Our Objective: To be a leading semiconductor systems business developing and supplying advanced Integrated Circuit (IC) solutions that enable wireless connectivity applications, focused primarily on near-field data communications and Radio Frequency Identification (RFID) markets. Contents 1 Our Products 18 Income Statement 2 The Chairman's and the Chief Executive's Report 19 Balance Sheet 8 Board of Directors 20 Statement of Changes in Shareholders' Equity 10 Directors and Advisors 21 Cash Flow Statement 11 Directors' Report 22 Accounting Policies 14 Corporate Governance Compliance Statement 27 Notes to the Financial Statements 16 Statement of Directors' Responsibilities IBC Notice of Annual General Meeting 17 Independent Auditor's Report Financial Summary Year Ended 31 March 2005 £'000 31 March 2006 £'000 31 March 2007 £'000 31 March 2008 £'000 31 March 2009 £'000 Revenue Loss for the year Cash and cash equivalents Equity Earnings per share 1,561 (2,126) 6,737 7,305 (5.22) 1,650 (3,022) 4,075 4,812 (6.42) 3,485 (1,451) 1,836 3,481 (3.08) 3,400 (1,956) 5,588 7,819 (3.41) 1,192 (2,589) 3,585 5,259 (4.20) The amounts disclosed for 2005 and 2006 are stated on the basis of UK GAAP because it is not practicable to restate amount for periods prior to the date of transition to IFRS. About Innovision Research & Technology plc We are leading the way in providing RFID semiconductor intellectual property (IP) to customers for integration into and across their product range. Our Gem® IP allows customers to offer Near Field Communication (NFC) as a feature and compete in this market which is primarily targeted at the next generation of mobile handsets and consumer electronic devices
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31 March 2009 £'000 Revenue Loss for the year Cash and cash equivalents Equity Earnings per share 1,561 (2,126) 6,737 7,305 (5.22) 1,650 (3,022) 4,075 4,812 (6.42) 3,485 (1,451) 1,836 3,481 (3.08) 3,400 (1,956) 5,588 7,819 (3.41) 1,192 (2,589) 3,585 5,259 (4.20) The amounts disclosed for 2005 and 2006 are stated on the basis of UK GAAP because it is not practicable to restate amount for periods prior to the date of transition to IFRS. About Innovision Research & Technology plc We are leading the way in providing RFID semiconductor intellectual property (IP) to customers for integration into and across their product range. Our Gem® IP allows customers to offer Near Field Communication (NFC) as a feature and compete in this market which is primarily targeted at the next generation of mobile handsets and consumer electronic devices. The NFC activity builds on and extends our existing business supplying innovative RFID and UHF IC solutions, utilising skills, expertise and IP, developed over many years and across a diverse range of applications worldwide. The Company's primary product is semiconductor IP, which our customers licence for integration into their own ICs and endsystem products. To achieve the ultimate goal of licence and royalty income we undertake pre-engineering studies, custom silicon chip design, the building of prototypes and complete development through to production. Our licensing approach has significant benefits both in reducing marketing, manufacturing and distribution costs and, through its royalty structure, ensuring participation in successful end products in selected markets. To complement the semiconductor IP we have developed a range of tickets using our Jewel® chips and complete NFC tags using our own Topaz® chips for use as smart points, in smart posters, and within consumer and other devices. We also sell these chips to distributors for manufacture, printing and onward sale. The majority of our technology developments come from in-house custom chip design and R&D capability, with a particular strength in mixed-signal and RF CMOS design. The Company is listed on the Alternative Investment Market (AIM) of the London Stock Exchange and continues to
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. The NFC activity builds on and extends our existing business supplying innovative RFID and UHF IC solutions, utilising skills, expertise and IP, developed over many years and across a diverse range of applications worldwide. The Company's primary product is semiconductor IP, which our customers licence for integration into their own ICs and endsystem products. To achieve the ultimate goal of licence and royalty income we undertake pre-engineering studies, custom silicon chip design, the building of prototypes and complete development through to production. Our licensing approach has significant benefits both in reducing marketing, manufacturing and distribution costs and, through its royalty structure, ensuring participation in successful end products in selected markets. To complement the semiconductor IP we have developed a range of tickets using our Jewel® chips and complete NFC tags using our own Topaz® chips for use as smart points, in smart posters, and within consumer and other devices. We also sell these chips to distributors for manufacture, printing and onward sale. The majority of our technology developments come from in-house custom chip design and R&D capability, with a particular strength in mixed-signal and RF CMOS design. The Company is listed on the Alternative Investment Market (AIM) of the London Stock Exchange and continues to invest in the development of new technologies and the enhancement and commercialisation of its near-field data communications product range. For further information, visit our website at www.innovision-group.com Our Products GEM ® NFC IP The GEM® NFC IP has been designed primarily for integration as a system-on-chip (SoC) solution by our customers for deployment within a mobile handset environment. The IP has been realised using the 90nm Low Power process node from TSMC but is specifically designed to be portable across a wide range of processes and geometries. The GEM® NFC IP supports all of the NFC Forum operational modes including the following key features: · NFC IP blocks for solutions supporting relevant interface and protocol sections: NFCIP-1 (ISO/IEC 18092). NFCIP-2 (ISO/IEC 21481). ISO/IEC 14443A. ISO/IEC 14443B. JIS (X) 6319-4 (FeliCa). ISO/IEC 15693. · Data rates 106, 212 & 424 kbps (plus ISO/IEC 15693 low & high data rates and upgrade path to 8
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invest in the development of new technologies and the enhancement and commercialisation of its near-field data communications product range. For further information, visit our website at www.innovision-group.com Our Products GEM ® NFC IP The GEM® NFC IP has been designed primarily for integration as a system-on-chip (SoC) solution by our customers for deployment within a mobile handset environment. The IP has been realised using the 90nm Low Power process node from TSMC but is specifically designed to be portable across a wide range of processes and geometries. The GEM® NFC IP supports all of the NFC Forum operational modes including the following key features: · NFC IP blocks for solutions supporting relevant interface and protocol sections: NFCIP-1 (ISO/IEC 18092). NFCIP-2 (ISO/IEC 21481). ISO/IEC 14443A. ISO/IEC 14443B. JIS (X) 6319-4 (FeliCa). ISO/IEC 15693. · Data rates 106, 212 & 424 kbps (plus ISO/IEC 15693 low & high data rates and upgrade path to 848 kbps and higher). · Designed to support NFC Forum-defined: Peer-to-Peer mode. Reader/Writer mode. Card Emulation mode. NFC Forum Mode Switch operation. · Card emulation modes with: Automatic protocol & bit rate detection support. Automatic tag selection and collision resolution (anticollision) loops. · Secure Element interface options: NFC Wired Interface, NFC-WI according to ECMA 373 Single Wire Protocol, SCPx070113: Smart cards; UICCCLF interface; Physical and logical characteristics (Release 7) V0.8.0 (2007-06). Custom interface options. · Optional Battery-off mode: Protection against large field is always present. Carrier detection even when standby or battery-off. RF Field derived power supply to UICC providing >5mA@1.8V. Field Power Supply Unit operates from 3 A/m, customisable. RFID IP We have developed multi-frequency RFID for use in passport, asset tracking and Electronic Product Code (EPC) standards-compliant applications covering 125KHz, 13.56MHz, 800-900MHz, 2.4GHz+ and higher
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oint Baker Tilly UK Audit LLP as auditor of the Company and to authorise the Directors to set its remuneration. Resolution 3: To reappoint Malcolm Alexander William Baggott as a Non-Executive Chairman. Resolution 4: To reappoint Dr Ian Mark Buckley-Golder as a Non-Executive Director. Resolution 5: To appoint Dr Stephen John Morris as a Director. By order of the Board Brian McKenzie, Company Secretary, 10 June 2009 Registered Office: 33 Sheep Street, Cirencester, Gloucestershire, GL7 1RQ NOTES: Proxies (a) A member entitled to attend and vote may appoint a proxy or proxies who need not be a member of the Company to attend (and on a poll to vote) instead of him or her. Forms of proxy need to be deposited at the registered office of the Company not later than 48 hours before the time of the meeting. Completion of a form of proxy will not preclude a member attending and voting in person at the meeting. Documents on display (b) The register of Directors' interests in the share capital and debentures of the Company is available for inspection at the Company's registered office during normal business hours from the date of this notice until the date of the annual general meeting and will be available for inspection at the place of the annual general meeting for at least 15 minutes prior to and during the meeting. Right to attend and vote (c) Pursuant to regulation 34 of the Uncertificated Securities Regulations 1995, the Company specifies that in order to have the right to attend and vote at the meeting (and also for the purpose of calculating how many votes a person entitled to attend and vote may cast), a person must be entered on the register of holders of the ordinary shares of the Company by no later than 4.30 pm on 31st August 2009, being 48 hours before the time fixed for the meeting. Changes to entries on the register after this time shall be disregarded in determining the rights of any person to attend or vote at the meeting. 33 Sheep Street Cirencester Gloucestershire GL7 1RQ United Kingdom t +44(0)1285 888200 f +44(0)1285 888190 www.innovision-group.com
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provisions Investment income (2,923) 130 2 890 29 45 (216) (2,075) 164 - 596 68 (35) (298) Operating cash flows before movements in working capital (Increase) / decrease in inventories Decrease / (increase) in receivables Decrease in payables (2,043) (74) 1,232 (10) (1,580) 9 (325) (142) Cash used in operations (895) (2,038) 44 Innovision Research & Technology plc Annual Report & Accounts 2009 Notice of Annual General Meeting Notice is hereby given that the annual general meeting of Innovision Research & Technology plc will be held at 33 Sheep Street, Cirencester, Gloucestershire, GL7 1RQ on 2 September 2009 at 4.30 p.m., for the following purposes: ORDINARY BUSINESS Resolution 1: To receive and adopt the accounts for the year ended 31 March 2009, together with the reports of the Directors and auditor thereon. Resolution 2: To reappoint Baker Tilly UK Audit LLP as auditor of the Company and to authorise the Directors to set its remuneration. Resolution 3: To reappoint Malcolm Alexander William Baggott as a Non-Executive Chairman. Resolution 4: To reappoint Dr Ian Mark Buckley-Golder as a Non-Executive Director. Resolution 5: To appoint Dr Stephen John Morris as a Director. By order of the Board Brian McKenzie, Company Secretary, 10 June 2009 Registered Office: 33 Sheep Street, Cirencester, Gloucestershire, GL7 1RQ NOTES: Proxies (a) A member entitled to attend and vote may appoint a proxy or proxies who need not be a member of the Company to attend (and on a poll to vote) instead of him or her. Forms of proxy need to be deposited at the registered office of the Company not later than 48 hours before the time of the meeting. Completion of a form of proxy will not preclude a member attending and voting in person at the meeting. Documents on display (b) The register of Directors' interests in the share capital and debent
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05Murray International Trust PLC Annual Report and Accounts 31 December 2005 Contents 1 Corporate Summary Annual Report 3 Your Board 6 Highlights 8 Historic Financial Record 9 Ten Year Record 10 Chairman's Statement 12 Summary of Investment Changes during the Year 12 Summary of Net Assets 13 Portfolio of Investments ­ Twenty Largest Investments 15 Portfolio of Investments 18 The Investment Process 19 Investment Manager's Report 22 Attribution Analysis 23 Distribution of Investments 25 Distribution of Equity Investments Directors' Report and Financial Statements 28 Directors' Report 33 Directors' Remuneration Report 35 Statement of Corporate Governance 41 Statement of Directors' Responsibilities in Relation to the Financial Statements 42 Independent Auditors' Report 43 Income Statement 44 Balance Sheet 45 Reconciliation of Movements in Shareholders' Funds 46 Cash Flow Statement 47 Notes to the Financial Statements Annual General Meeting 65 Notice of Meeting Information 68 Information about the Manager 69 Shareholder Information 70 Marketing Strategy 71 Other ways to Invest in Murray International Trust PLC 72 Glossary of Terms and Definitions 73 Corporate Information Financial Calendar 27 April 2006 19 May 2006 August 2006 14 August 2006 15 November 2006 14 February 2007 February 2007 Annual General Meeting Payment of proposed final dividend for 2005 (6.65p) Half yearly results announced Payment of proposed first interim dividend (3.80p) Payment of proposed second interim dividend (3.80p) Payment of proposed third interim dividend (3.80p) Final results announced for year ending 31 December 2006 Dividend Record 1st Interim 2005 2nd Interim 2005 3rd Interim 2005 Proposed final 2005 Total dividend 2005 Rate 3.55p 3.55p 3.55p 6.65p 17.30p xd date 20 July 2005 19 October 2005
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Shareholders' Funds 46 Cash Flow Statement 47 Notes to the Financial Statements Annual General Meeting 65 Notice of Meeting Information 68 Information about the Manager 69 Shareholder Information 70 Marketing Strategy 71 Other ways to Invest in Murray International Trust PLC 72 Glossary of Terms and Definitions 73 Corporate Information Financial Calendar 27 April 2006 19 May 2006 August 2006 14 August 2006 15 November 2006 14 February 2007 February 2007 Annual General Meeting Payment of proposed final dividend for 2005 (6.65p) Half yearly results announced Payment of proposed first interim dividend (3.80p) Payment of proposed second interim dividend (3.80p) Payment of proposed third interim dividend (3.80p) Final results announced for year ending 31 December 2006 Dividend Record 1st Interim 2005 2nd Interim 2005 3rd Interim 2005 Proposed final 2005 Total dividend 2005 Rate 3.55p 3.55p 3.55p 6.65p 17.30p xd date 20 July 2005 19 October 2005 18 January 2006 19 April 2006 Record date 23 July 2005 21 October 2005 20 January 2006 21 April 2006 Payment date 15 August 2005 16 November 2005 15 February 2006 19 May 2006 Corporate Summary The Company Murray International Trust is an investment trust traded on the London Stock Exchange and is a constituent of the FTSE Actuaries All-Share Index. Some 25,000 of its Shareholders are private investors. Murray International Trust is differentiated from other investment trusts in that it offers the advantages of exposure to world markets while maintaining the higher income generally associated with the UK equity market. The Company will be invested in a diversified portfolio of international equities and fixed income securities. Objective The primary aim of Murray International Trust is to achieve a total return greater than its benchmark by investing predominantly in equities worldwide. Within this objective the Manager will seek to increase the Company's revenues in order to maintain an above average dividend yield. History Murray International Trust started its life in 1907 as The Scottish Western Investment Company Limited. The Scottish Western of the early days was very highly geared but it was mainly invested in bonds, though the international spread was just as great with countries such as Argentina, China, Japan, Canada and many others appearing in the portfolio
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18 January 2006 19 April 2006 Record date 23 July 2005 21 October 2005 20 January 2006 21 April 2006 Payment date 15 August 2005 16 November 2005 15 February 2006 19 May 2006 Corporate Summary The Company Murray International Trust is an investment trust traded on the London Stock Exchange and is a constituent of the FTSE Actuaries All-Share Index. Some 25,000 of its Shareholders are private investors. Murray International Trust is differentiated from other investment trusts in that it offers the advantages of exposure to world markets while maintaining the higher income generally associated with the UK equity market. The Company will be invested in a diversified portfolio of international equities and fixed income securities. Objective The primary aim of Murray International Trust is to achieve a total return greater than its benchmark by investing predominantly in equities worldwide. Within this objective the Manager will seek to increase the Company's revenues in order to maintain an above average dividend yield. History Murray International Trust started its life in 1907 as The Scottish Western Investment Company Limited. The Scottish Western of the early days was very highly geared but it was mainly invested in bonds, though the international spread was just as great with countries such as Argentina, China, Japan, Canada and many others appearing in the portfolio. Although the range of currencies was much smaller, multi currency or even gold-backed bonds were all the rage, as many of the era's bond certificates show. The big move into equities came after the 1930s slump, when bond defaults forced the purchase of higher yielding equities to fund the costs of the trust's gearing. The Managers were not slow to spot an opportunity, but it started as Hobson's choice, and was only later trumpeted as brilliant foresight. In 1929 just under 20% of the assets were in equities, in 1940 38%, in 1948 51% of the assets, which were still only £2.65 million. After deducting the preference shares (which were repaid in 1999) and debentures, the Company was effectively over 100% geared into equities by the start of the great post war boom. After a number of amalgamations, the Company emerged as a generalist investment trust. However, there was an excess of trusts with a similar broad remit, so towards the end of the 1970s the Board defined the investment brief more narrowly as growth in income and capital through a well diversified portfolio. Symbolised by the name change from Murray Western to Murray International Trust in 1984
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. Although the range of currencies was much smaller, multi currency or even gold-backed bonds were all the rage, as many of the era's bond certificates show. The big move into equities came after the 1930s slump, when bond defaults forced the purchase of higher yielding equities to fund the costs of the trust's gearing. The Managers were not slow to spot an opportunity, but it started as Hobson's choice, and was only later trumpeted as brilliant foresight. In 1929 just under 20% of the assets were in equities, in 1940 38%, in 1948 51% of the assets, which were still only £2.65 million. After deducting the preference shares (which were repaid in 1999) and debentures, the Company was effectively over 100% geared into equities by the start of the great post war boom. After a number of amalgamations, the Company emerged as a generalist investment trust. However, there was an excess of trusts with a similar broad remit, so towards the end of the 1970s the Board defined the investment brief more narrowly as growth in income and capital through a well diversified portfolio. Symbolised by the name change from Murray Western to Murray International Trust in 1984, the focus has since been on a relatively high yielding portfolio of equities in a well diversified mix of overseas markets supported by a substantial UK component. Benchmark The Company's benchmark is a composite index made up as to 40% of the FTSE World-UK and 60% of the FTSE World exUK. Capital Structure The Company's issued share capital as at 10 March 2006 consisted of 86,556,123 Ordinary shares of 25p each and 1,087,799 B Ordinary shares of 25p each. The difference between the rights of the B Ordinary Shareholders and that of the Ordinary Shareholders is contained in the glossary on page 72. Total Assets and Net Asset Value At 31 December 2005, the Company had Total Assets* of £609.2 million and a Net Asset Value per Ordinary and B Ordinary share of 597.5p. * See definition on page 72. Murray International Trust PLC 1 Corporate Summary ­ continued Borrowings The borrowings at 31 December 2005 of £82.8 million represent 15.9% of Net Assets. Committed and uncommitted borrowing facilities to the Company are detailed in Note 14. Financial covenants contained within
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dividing the middle-market price per share by the earnings per share. The calculation assumes no change in earnings but in practice the multiple reflects the stock market's view of a company's prospects and profit growth potential. The name given to all borrowings including debentures, long and short term loans and overdrafts that are to be used for investment purposes, reciprocal foreign currency loans, currency facilities to the extent that they are drawn down, index-linked securities, and all types of preference or preferred capital. The measure of the annualised total return on the current price of a security up to the date of its repayment. The calculation is based on aggregated income and capital returns, no account being taken of taxation. Total Assets less current liabilities, excluding any short term loans (£7,896,000 as at 31 December 2005). Total Return involves reinvesting the net dividend in the month that the share price goes xd. The NAV Total Return involves investing the same net dividend in the NAV of the Company on the date to which that dividend was earned, eg quarter end, half year or year end date. 72 Murray International Trust PLC Corporate Information Directors J F H Trott (Chairman) Lady Balfour of Burleigh D H Benson J D Best A C Shedden Secretaries and Registered Office Aberdeen Asset Management PLC 123 St Vincent Street Glasgow G2 5EA Registered in Scotland ­ Company Number 6705 Points of Contact The Chairman and Company Secretary At the registered office of the Company Manager Aberdeen Asset Managers Limited Customer Services Department: 0500 00 00 40 Registrars Capita Registrars The Registry 34 Beckenham Road Beckenham Kent BR3 4TU Shareholder Helpline: 0870 162 3100 Custodian Bankers JP Morgan Chase Bank Auditors Ernst & Young LLP Solicitors McGrigors Stockbroker UBS Arbuthnot Trustee of the Debenture Stockholders The Governor and Company of the Bank of Scotland Murray International Trust PLC 73 Aberdeen Asset Managers Limited 10 Queen's Terrace Aberdeen AB10 1YG Tel 01224 631999 Fax 01224 647010 123 St. Vincent Street Glasgow G2 5EA Tel 0141 306 7400 Fax 0141 306 7401 Authorised and regulated by The Financial Services Authority Member of the Aberdeen Asset Management Group of Companies 02 1050_0305
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the converted Ordinary shares will be entitled will be the final dividend for the current year. The amount by which the market price per share of an investment trust is lower than the net asset value per share. The discount is normally expressed as a percentage of the net asset value per share. Earnings per share divided by Dividends per share expressed as a ratio. The annual dividend expressed as a percentage of the share price. Revenue attributable to equity Shareholders divided by the weighted average number of Ordinary shares and/or B Ordinary shares in the period. The value of total assets less liabilities. Liabilities for this purpose included current and long-term liabilities. The net asset value divided by the number of shares in issue produces the net asset value per share. All costs charged to revenue and capital, excluding performance fees, taxation, finance costs, the costs of purchases of share capital and the costs of buying and selling investments. Total Assets including all debt being used for investment purposes divided by Shareholders' funds. The amount by which the market price per share of an investment trust exceeds the net asset value per share. The premium is normally expressed as a percentage of the net asset value per share. The ratio is calculated by dividing the middle-market price per share by the earnings per share. The calculation assumes no change in earnings but in practice the multiple reflects the stock market's view of a company's prospects and profit growth potential. The name given to all borrowings including debentures, long and short term loans and overdrafts that are to be used for investment purposes, reciprocal foreign currency loans, currency facilities to the extent that they are drawn down, index-linked securities, and all types of preference or preferred capital. The measure of the annualised total return on the current price of a security up to the date of its repayment. The calculation is based on aggregated income and capital returns, no account being taken of taxation. Total Assets less current liabilities, excluding any short term loans (£7,896,000 as at 31 December 2005). Total Return involves reinvesting the net dividend in the month that the share price goes xd. The NAV Total Return involves investing the same net dividend in the NAV of the Company on the date to which that dividend was earned, eg quarter end, half year or year end date. 72 Murray International Trust PLC Corporate Information Directors J F H Trott (Chairman) Lady Balf
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F&C US Smaller Companies PLC Report and Accounts 2008 Objective The objective of F&C US Smaller Companies PLC is to achieve long-term capital growth by investing in a diversified portfolio of quoted US smaller and medium sized companies. THIS DOCUMENT IS IMPORTANT AND REQUIRES YOUR IMMEDIATE ATTENTION. If you are in any doubt about the action you should take, you are recommended to seek your own independent financial advice from your stockbroker, bank manager, solicitor, accountant or other independent financial adviser authorised under the Financial Services and Markets Act 2000 if you are in the United Kingdom or, if not, from another appropriately authorised financial adviser. If you have sold or otherwise transferred all your ordinary shares in F&C US Smaller Companies PLC please forward this document, together with the accompanying documents, immediately to the purchaser or transferee or to the stockbroker, bank or agent through whom the sale or transfer was effected for transmission to the purchaser or transferee. Visit the website at www.fandcussmallers.com Registered in England with company registration number 02781968. Potential investors are reminded that the value of investments and the income from them may go down as well as up and investors may not receive back the full amount invested. Tax benefits may vary as a result of statutory changes and their value will depend on individual circumstances. F&C US Smaller Companies PLC Financial Highlights Contents Summary of results Attributable to equity shareholders Net assets 30 June 30 June 2008 2007 % Change £55.98m £73.18m -23.5 Net asset value per share 269.32p 336.06p Russell 2000 Index (sterling adjusted) 346.54 415.53 Share price 245.50p 300.50p Increase in net asset value per share since inception on 8 March 1993 Increase since 8 March 1993 in the Russell 2000 Index (sterling adjusted) -19.9 -16.6 -18.3 178.9 119.2 Financial Highlights 1 Chairman's Statement 2 Manager's Review 5 Twenty Largest Equity Holdings 8 List of Investments 10 Management and Advisers 11 Directors
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as well as up and investors may not receive back the full amount invested. Tax benefits may vary as a result of statutory changes and their value will depend on individual circumstances. F&C US Smaller Companies PLC Financial Highlights Contents Summary of results Attributable to equity shareholders Net assets 30 June 30 June 2008 2007 % Change £55.98m £73.18m -23.5 Net asset value per share 269.32p 336.06p Russell 2000 Index (sterling adjusted) 346.54 415.53 Share price 245.50p 300.50p Increase in net asset value per share since inception on 8 March 1993 Increase since 8 March 1993 in the Russell 2000 Index (sterling adjusted) -19.9 -16.6 -18.3 178.9 119.2 Financial Highlights 1 Chairman's Statement 2 Manager's Review 5 Twenty Largest Equity Holdings 8 List of Investments 10 Management and Advisers 11 Directors 12 Directors' Report and Business Review 13 Directors' Remuneration Report 20 Corporate Governance Statement 21 Statement of Directors' Responsibilities 25 in Respect of the Financial Statements Independent Auditors' Report 26 Income Statement 27 Reconciliation of Movements in Shareholders' Funds 28 Balance Sheet 29 Cash Flow Statement 30 Notes on the Accounts 31 Ten Year Record 44 Notice of Annual General Meeting 46 Information for Shareholders 58 How to Invest 59 Financial calendar Annual general meeting 20 November 2008 Half-yearly results for 2009 announced February 2009 Final results for 2009 announced September 2009 Report and Accounts 2008 1 Chairman's Statement Gordon Grender | Chairman The year to 30 June 2008 was a difficult period for the US equity market. The net asset value ("NAV") per share of the Company fell 19.9% to 269.32p. This compared to a decline of 16.6% in
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12 Directors' Report and Business Review 13 Directors' Remuneration Report 20 Corporate Governance Statement 21 Statement of Directors' Responsibilities 25 in Respect of the Financial Statements Independent Auditors' Report 26 Income Statement 27 Reconciliation of Movements in Shareholders' Funds 28 Balance Sheet 29 Cash Flow Statement 30 Notes on the Accounts 31 Ten Year Record 44 Notice of Annual General Meeting 46 Information for Shareholders 58 How to Invest 59 Financial calendar Annual general meeting 20 November 2008 Half-yearly results for 2009 announced February 2009 Final results for 2009 announced September 2009 Report and Accounts 2008 1 Chairman's Statement Gordon Grender | Chairman The year to 30 June 2008 was a difficult period for the US equity market. The net asset value ("NAV") per share of the Company fell 19.9% to 269.32p. This compared to a decline of 16.6% in our benchmark, the sterling-adjusted Russell 2000 Index and 14.2% in the sterling-adjusted Standard & Poor's Composite Index. The poor absolute returns this year were disappointing but occurred against a backdrop of a severe financial crisis, which began in the US and spread across the globe. As a result of this, riskier assets, such as smaller companies, performed badly as investors fled to what they perceived as safer assets. Performance was also less than our benchmark: as I mentioned in my half-yearly statement, this was an especially poor period for the value style of investing, which is the style employed by your Company. In the year to 30 June 2008, the Russell 2000 Value Index* performed poorly compared to the Russell 2000, falling 22.6% in sterling terms, notably worse than the portfolio. On a brighter note I can report that performance compared to our benchmark improved in the second half of the financial year, although not all the losses versus the benchmark were clawed back. The longterm performance of the Company is strong: over the last five years the NAV per share rose by 34.6% compared to a gain in our benchmark of 27.5%. Since inception in March 1993, the NAV per share has risen by 178.9%,
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our benchmark, the sterling-adjusted Russell 2000 Index and 14.2% in the sterling-adjusted Standard & Poor's Composite Index. The poor absolute returns this year were disappointing but occurred against a backdrop of a severe financial crisis, which began in the US and spread across the globe. As a result of this, riskier assets, such as smaller companies, performed badly as investors fled to what they perceived as safer assets. Performance was also less than our benchmark: as I mentioned in my half-yearly statement, this was an especially poor period for the value style of investing, which is the style employed by your Company. In the year to 30 June 2008, the Russell 2000 Value Index* performed poorly compared to the Russell 2000, falling 22.6% in sterling terms, notably worse than the portfolio. On a brighter note I can report that performance compared to our benchmark improved in the second half of the financial year, although not all the losses versus the benchmark were clawed back. The longterm performance of the Company is strong: over the last five years the NAV per share rose by 34.6% compared to a gain in our benchmark of 27.5%. Since inception in March 1993, the NAV per share has risen by 178.9%, whereas the sterling-adjusted Russell 2000 Index gained 119.2%. * The Russell 2000 Value Index is an index of stocks within the Russell 2000 that have below average valuation. Market review During the year under review the Russell 2000 Index dropped 17.3% in dollar terms; the major US equity indices also fell but by less: the Standard & Poors Composite Index dropped 14.9% and the technology-orientated NASDAQ Composite Index, retreated 11.9%. The movement in the US dollar-sterling exchange rate had little effect this year. The Company's investments are denominated in dollars but are valued in the portfolio in sterling. The 0.8% rise in the dollar against sterling this year meant that shareholders' losses were less by a corresponding amount than if there had been no exchange rate movement. The dollar appeared to stabilise against sterling after several years of falls. This reflected the perception that the UK economy would weaken whereas in the US, interest rate cuts made a recovery there more likely. The US stock market was hit by bouts of selling during the year. The Russell 2000 bottomed in March, subsequently staging a rally that petered out in June. Investors' main concerns were as follows: firstly, the financial crisis that resulted
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500 and the minimum top-up is £250. Investments in the ISA can be made online. ISA investments can also be phased over three or six months. This is especially useful near the end of the tax year when the option for monthly investment is no longer viable. F&C charges £60 + VAT a year to cover any ISAs or PEPs held, no matter how many tax years' ISAs have been taken out with them, or how many ISAs or PEPs have been transferred to them. Potential investors are reminded that the value of investments and the income from them may go down as well as up and investors may not receive back the full amount invested. Tax benefits may vary as a result of statutory changes and their value will depend on individual circumstances. Contact details For further details on the savings plans and application forms, please contact Investor Services on 0800 136 420 info@fandc.com or broker support on 08457 992 299 adviser.enquiries@fandc.com (UK calls charged at the local rate) Fax 0131 243 1315 You can also find more information on the website: www.fandc.com If you wish to write to us, the address is: Investor Services Team, F&C Management Limited, 80 George Street, Edinburgh EH2 3BU If you have trouble reading small print, please let us know. We can provide literature in alternative formats, for example, large print or on audiotape. Please call 0845 600 3030 for more details. The information on this page has been issued and approved by F&C Management Limited, authorised and regulated in the UK by the Financial Services Authority ("FSA"). Report and Accounts 2008 59 Notes 60 F&C US Smaller Companies PLC Registered office: Exchange House, Primrose Street, London EC2A 2NY Tel: 020 7628 8000 Fax: 020 7628 8188 www.fandcussmallers.com info@fandc.com Registrars: Computershare Investor Services PLC, PO Box 82, The Pavilions, Bridgwater Road, Bristol BS99 7NH Tel: 0870 889 4089 Fax: 0870 703 6142 www.computershare.com web.queries@computershare.co.uk USS/ANN/08
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earnings of their own, almost everyone under the age of 75 is eligible. This means that you can invest on behalf of nonworking spouses or partners and children. Child Trust Fund ("CTF") F&C has launched a CTF so that parents can invest the Government voucher issued to all children born since 1 September 2002. There are no initial or annual plan charges and there is only 0.5% government stamp duty on any purchases. Parents and grandparents (or other relatives or friends) can add contributions totalling £1,200 a year. You can invest from £25 each month via Direct Debit or from £100 for lump sums once you have invested your voucher. Individual Savings Account ("ISA") Prior to 6 April 2008, individuals could invest up to £7,000 each year in F&C's Maxi ISA, or £4,000 in the Mini ISA. From 6 April 2008, there is no longer any distinction between the maxi and mini ISAs and the annual ISA investment limit has risen to £7,200 per annum. From the same date, all existing Personal Equity Plans have been reclassified as ISAs. The minimum monthly Direct Debit is £50, minimum lump sum investment is £500 and the minimum top-up is £250. Investments in the ISA can be made online. ISA investments can also be phased over three or six months. This is especially useful near the end of the tax year when the option for monthly investment is no longer viable. F&C charges £60 + VAT a year to cover any ISAs or PEPs held, no matter how many tax years' ISAs have been taken out with them, or how many ISAs or PEPs have been transferred to them. Potential investors are reminded that the value of investments and the income from them may go down as well as up and investors may not receive back the full amount invested. Tax benefits may vary as a result of statutory changes and their value will depend on individual circumstances. Contact details For further details on the savings plans and application forms, please contact Investor Services on 0800 136 420 info@fandc.com or broker support on 08457 992 299 adviser.enquiries@fandc.com (UK calls charged at the local rate) Fax 0131 243 1315 You can also find more information on the website: www.fandc.com If you wish to write to us, the address
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Annual report 2012 Table of Contents Management report 1 Financial overview 1 Annual review 2 Commercial basis 7 Corporate management 8 Risk management 12 Social responsibility 16 Profit and Loss Account 17 Balance Sheet as at 31. December 18 Cash Flow Analysis 19 Equity 20 Notes 21 Applied accounting policies 41 Signatures by the Board of Directores and Ex4e5cutives Auditors report 46 Management and auditors 48 This is an unofficial translation of an original document in the Danish language. In the event of disputes or misunderstanding arising from the interpretation of any part of the translation, the Danish language version shall prevail Management report Financial overview (DKK 1,000) Profit and loss account Net interest income Net interest and fee income Operational expenditure herof staff and administrative expenses herof payment to sector solutions Basic result Profit before value adjustments, writedowns and tax Value adjustments Writedowns on loans herof writedowns on sector solutions Profit from holdings in affiliated companies Profit before tax for the financial year Profit for the financial year Selected asstes and liabilities Equity Capital base Total deposits Loans and other amounts due Total assets / liabilities Off-balance sheet items Selected keys figures Solvency ratio pct. Individual solvency demand ratio pct. Core capital ratio pct. Profit on own funds before tax pct. Basic earning / costs Extra cover in relation to the statutory liquidity requirement pct. The year's loss and writedown pct. Lending in relation to equity capital Stock value / net book value per share 2012 187.570 273.216 195.836 175.383 7.316 82.588 26.392 47.876 0 26 61.130 47.120 757.656 717.457 4.503.086 3.609.442 6.657.446 880.905 16,6 9,7 17,3 8,4
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herof writedowns on sector solutions Profit from holdings in affiliated companies Profit before tax for the financial year Profit for the financial year Selected asstes and liabilities Equity Capital base Total deposits Loans and other amounts due Total assets / liabilities Off-balance sheet items Selected keys figures Solvency ratio pct. Individual solvency demand ratio pct. Core capital ratio pct. Profit on own funds before tax pct. Basic earning / costs Extra cover in relation to the statutory liquidity requirement pct. The year's loss and writedown pct. Lending in relation to equity capital Stock value / net book value per share 2012 187.570 273.216 195.836 175.383 7.316 82.588 26.392 47.876 0 26 61.130 47.120 757.656 717.457 4.503.086 3.609.442 6.657.446 880.905 16,6 9,7 17,3 8,4 1,42 206,5 1,0 4,8 0,48 2011 2010 185.611 256.862 195.895 177.162 10.785 187.442 254.386 194.717 172.694 16.153 65.317 4.905 38.260 0 102 32.064 23.281 63.840 24.340 39.267 12.120 38 48.951 36.785 705.476 683.688 4.398.012 3.948.183 6.586.366 945.600 680.714 767.567 4.482.541 3.819.926 6.550.058 1.439.574 15,3 8,5 16,0 4,6 1,33 170,4 0,8 5,6 0,50 15,7 8,0 14,3 7,4 1,33 211,5 0,7 5,6 0,66 2009 2008 194.090 255.073
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1,42 206,5 1,0 4,8 0,48 2011 2010 185.611 256.862 195.895 177.162 10.785 187.442 254.386 194.717 172.694 16.153 65.317 4.905 38.260 0 102 32.064 23.281 63.840 24.340 39.267 12.120 38 48.951 36.785 705.476 683.688 4.398.012 3.948.183 6.586.366 945.600 680.714 767.567 4.482.541 3.819.926 6.550.058 1.439.574 15,3 8,5 16,0 4,6 1,33 170,4 0,8 5,6 0,50 15,7 8,0 14,3 7,4 1,33 211,5 0,7 5,6 0,66 2009 2008 194.090 255.073 193.562 166.484 21.154 184.176 245.580 176.461 165.711 5.502 67.069 30.996 46.999 13.880 87 51.153 39.969 73.198 -24.921 30.728 5.947 2.973 20.522 17.766 635.710 701.561 4.276.901 3.893.372 6.294.894 1.404.110 588.239 725.304 4.172.662 4.235.007 6.518.733 1.390.640 14,2 8,0 11,7 8,4 1,35 195,1 0,9 6,1 0,65 13,0 8,0 9,5 3,4 1,41 100,5 0,5 7,2 0,65 The whole set of survey and key figures is available in note 1. Basisresult Mio. kr. 80 60 Profit for the financial year Mio. kr. 80
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193.562 166.484 21.154 184.176 245.580 176.461 165.711 5.502 67.069 30.996 46.999 13.880 87 51.153 39.969 73.198 -24.921 30.728 5.947 2.973 20.522 17.766 635.710 701.561 4.276.901 3.893.372 6.294.894 1.404.110 588.239 725.304 4.172.662 4.235.007 6.518.733 1.390.640 14,2 8,0 11,7 8,4 1,35 195,1 0,9 6,1 0,65 13,0 8,0 9,5 3,4 1,41 100,5 0,5 7,2 0,65 The whole set of survey and key figures is available in note 1. Basisresult Mio. kr. 80 60 Profit for the financial year Mio. kr. 80 60 Equity Mio. kr. 800 700 40 40 600 20 20 500 0 08 09 10 11 12 0 08 09 10 11 12 400 08 09 10 11 12 Profit on own funds before tax in % 12,0 9,0 6,0 3,0 0,0 08 09 10 11 12 1 Management report Annual Report Doubling of the profit for the year The profit before loan impairments, exchange rate adjustments and taxes was DKK 82.6 m., which is above expectations when the year started and at the top of the framework of DKK 70 ­ 85 m. to which the bank adjusted its expectations in connection with the half-year report. The profit before stock price adjustments and taxes was DKK 34.7 m., constituting an improvement of DKK 7.6 m. from 2011. The positive stock price adjustments of the year under review were DKK 26.4 m., which was DKK 21.5 m. more than in 2011. The profit before tax of DKK 61.1 m. equ
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cash flow analysis, key and main figures, notes and applied accounting policies. The Financial statement has been prepared in accordance with the Danish Financial Business Act. Management's responsibility for the annual report Management is responsible for the preparation and fair presentation of the annual report in accordance with the Danish Financial Business Act. Furthermore management has the responsibility for the internal control relevant to the preparation and fair presentation of an annual report that is free from material misstatement, whether due to fraud or error. Auditors' responsibility Our responsibility is to express an opinion on the annual report based on our audit. We conducted our audit in accordance with International Standards on Auditing and further Danish Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the annual report is free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the annual report. The procedures selected depend on the auditors' judgment, including the assessment of the risks of material misstatement of the annual report, whether due to fraud or error. In making those risk assessments, the auditors consider internal control relevant to the bank's preparation and fair presentation of the annual report in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the bank's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by Management, as well as evaluating the overall presentation of the annual report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Our audit did not result in any qualification. Opinion In our opinion, the annual report gives a true and fair view of the bank's financial position at 31 December 2012 and of the results of the bank's operations for the financial year 1 January - 31 December 2012 in accordance with the Danish Financial Business Act. Statement on the management report We have in accordance with the Financial Business Act read the management report. We have not performed any additional procedures in addition to the audit of the financial statements. It is in this context we believe that the information in the management report is consistent with the financial statement. Aarhus, 20 February 2013 KPMG Statsautoriseret Revisionspartnerselskab Jakob Nyborg State Authorised Public Accountant Jon Midtgaard State Authorised Public Accountant 47
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for our audit opinion. The audit has not resulted in any qualification. Opinion In my opinion, the procedures and internal controls established, including the risk management organised by Management relevant to the bank's reporting processes and significant business risks, are working satisfactorily. Furthermore, in our opinion, the Annual Report gives a true and fair view of the bank's financial position at 31 December 2012 and of the bank's financial performance and cash flows for the financial year 1 January ­ 31 December 2012 in accordance with the Danish Financial Business Act. Statement on the management report I have in accordance with the Financial Business Act read the management report. I have not performed any additional procedures in addition to the audit of the financial statements. It is in this context I believe that the information in the management report is consistent with the financial statement. Grenaa, 20 February 2013 Internal audit Jens Reckweg Manager Internal audit 46 The independent auditors' report To capital owners in Djurslands Bank A / S Report on the Financial Statement We have audited the Annual Report of Djurslands Bank A/S for the financial year 1 January ­ 31 December 2012. The Financial statement includes the profit and loss account, comprehensive income, balance sheet, equity, cash flow analysis, key and main figures, notes and applied accounting policies. The Financial statement has been prepared in accordance with the Danish Financial Business Act. Management's responsibility for the annual report Management is responsible for the preparation and fair presentation of the annual report in accordance with the Danish Financial Business Act. Furthermore management has the responsibility for the internal control relevant to the preparation and fair presentation of an annual report that is free from material misstatement, whether due to fraud or error. Auditors' responsibility Our responsibility is to express an opinion on the annual report based on our audit. We conducted our audit in accordance with International Standards on Auditing and further Danish Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the annual report is free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the annual report. The procedures selected depend on the auditors' judgment, including the assessment of the risks of material misstatement of the annual report, whether due to fraud or error. In making those risk assessments, the auditors consider internal control relevant to the bank's preparation and fair presentation of the annual report in order to design audit procedures that are appropriate in the circumstances
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GB0008006420_2006_AR_english_01.txt_0
GB0008006420_2006_AR_english_01.txt
ASIAN ASSETS Premier Asian Assets Trust Limited annual report & accounts for the year ended 31 July 2006 2006 Premier Asset Management Investment objective and policy The Company's investment objectives as set out in the prospectus, were, in order of priority, to repay the bank facility, to satisfy the indexed capital entitlement on the Japanese Index shares, to satisfy the final capital entitlement of the Income shares and to provide a geared capital return for the holders of the Capital shares. The Company also intends to pay annual dividends on the Japanese Index shares and to pay quarterly dividends on the Income shares. This intention runs alongside the capital objectives stated above. The Company has two principal portfolios, an Asian Growth portfolio and an Income portfolio. The Asian Growth portfolio is intended to generate capital growth and will mainly comprise securities which are listed on a Japanese or other recognised Asian stock market. Investments will be made in companies which are based in Asia or investment trusts and closed-end investment companies which invest in the region. The Income portfolio may include at any time high yielding Sterling equity securities, Eurobonds and other fixed interest securities, income shares and other securities issued by investment companies and in particular may include reverse convertible bonds and other similar securities. All these securities are quoted on a recognised stock exchange. To service some or all of the interest payable under the bank facility, a proportion of this part of the portfolio may consist of high yielding Yen denominated securities. In view of the dividend requirements of the Japanese Index shares and the Income shares, a significant proportion of the Income portfolio consists of Sterling denominated assets. The Board has adopted a policy to invest no more than 15% of gross assets in other UK listed investment companies. contents Investment objective and policy Inside front cover Company summary 2 Company highlights 3 Chairman's review 4 Investment Manager's report 6 Investment portfolio 12 Company details 15 Financial summary 16 Directors 18 Investment Manager, Adviser and Secretary 19 Report of the Directors 20 Directors' Remuneration report 29 Statement of Directors' responsibilities 31 Independent Auditors' report 32 Income Statement 34 Balance sheet 35 Reconciliation of movements in net assets
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securities. All these securities are quoted on a recognised stock exchange. To service some or all of the interest payable under the bank facility, a proportion of this part of the portfolio may consist of high yielding Yen denominated securities. In view of the dividend requirements of the Japanese Index shares and the Income shares, a significant proportion of the Income portfolio consists of Sterling denominated assets. The Board has adopted a policy to invest no more than 15% of gross assets in other UK listed investment companies. contents Investment objective and policy Inside front cover Company summary 2 Company highlights 3 Chairman's review 4 Investment Manager's report 6 Investment portfolio 12 Company details 15 Financial summary 16 Directors 18 Investment Manager, Adviser and Secretary 19 Report of the Directors 20 Directors' Remuneration report 29 Statement of Directors' responsibilities 31 Independent Auditors' report 32 Income Statement 34 Balance sheet 35 Reconciliation of movements in net assets attributable to shareholders 36 Statement of cash flows 38 Notes to the accounts 39 Notice of Annual General Meeting 62 Shareholder information 63 Glossary of terms 65 Proxy form 67 Directory of Advisers and Service Providers 69 Registered in Guernsey No. 36898 1 Company summary Launch date Wind-up date Domiciled Year end Shareholder funds Market capitalisation Bank Loan Japanese Index shares Income shares Capital shares Geared Ordinary Units Dividends Dividend history Investment Manager Investment Adviser Secretary Management Fee 31 July 2000 31 July 2007 Guernsey 31 July £30.2 million at 31 July 2006 £29.9 million at 31 July 2006 JPY3.29 billion 21,675,001 85,000,000: aiming to redeem at 100p on 31 July 2007 85,000,000 One Income share and one Capital share may be held together and traded as a Geared Ordinary Unit Paid on Income shares and Geared Ordinary
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attributable to shareholders 36 Statement of cash flows 38 Notes to the accounts 39 Notice of Annual General Meeting 62 Shareholder information 63 Glossary of terms 65 Proxy form 67 Directory of Advisers and Service Providers 69 Registered in Guernsey No. 36898 1 Company summary Launch date Wind-up date Domiciled Year end Shareholder funds Market capitalisation Bank Loan Japanese Index shares Income shares Capital shares Geared Ordinary Units Dividends Dividend history Investment Manager Investment Adviser Secretary Management Fee 31 July 2000 31 July 2007 Guernsey 31 July £30.2 million at 31 July 2006 £29.9 million at 31 July 2006 JPY3.29 billion 21,675,001 85,000,000: aiming to redeem at 100p on 31 July 2007 85,000,000 One Income share and one Capital share may be held together and traded as a Geared Ordinary Unit Paid on Income shares and Geared Ordinary units quarterly and on Japanese Index shares annually In respect of year 31 July Income shares/ Units 2006 2.65p 2005 1.00p 2004 1.00p 2003 1.00p 2002 6.00p 2001 9.00p Japanese Index shares 0.7743p 0.6634p 0.5216p 0.4643p 0.50991p 0.72658p Premier Fund Managers Limited Gainwell Securities Company Limited Nova Fund Services Limited 0.85% per annum, plus performance fee. This is charged 80% to Capital and 20% to Revenue. Financial calendar Year end Annual General Meeting Half-year end Interim results announced 31 July December 31 January April 2 Company highlights Total return performance Gross assets* Assets attributable to shareholders* Asian Growth portfolio (£)** TOPIX Index (£) Income portfolio** FTSE 100 Index Share price and NAV returns Japanese Index share Income share Capital share Geared
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units quarterly and on Japanese Index shares annually In respect of year 31 July Income shares/ Units 2006 2.65p 2005 1.00p 2004 1.00p 2003 1.00p 2002 6.00p 2001 9.00p Japanese Index shares 0.7743p 0.6634p 0.5216p 0.4643p 0.50991p 0.72658p Premier Fund Managers Limited Gainwell Securities Company Limited Nova Fund Services Limited 0.85% per annum, plus performance fee. This is charged 80% to Capital and 20% to Revenue. Financial calendar Year end Annual General Meeting Half-year end Interim results announced 31 July December 31 January April 2 Company highlights Total return performance Gross assets* Assets attributable to shareholders* Asian Growth portfolio (£)** TOPIX Index (£) Income portfolio** FTSE 100 Index Share price and NAV returns Japanese Index share Income share Capital share Geared Ordinary Unit (1 Capital and 1 Income share) % change +15.2 +31.0 +24.2 +21.7 +11.3 +16.1 31 July 2006 31 July 2005 (restated) NAV Mid price NAV Mid price NAV Mid price NAV Mid price 94.39p 91.00p 11.50p 11.50p ­ 0.11p 11.50p 12.00p 78.34p 70.00p 8.80p 9.00p ­ 0.13p 8.80p 9.00p % change +20.5 +30.0 +30.7 +27.8 ­ -15.4 +30.7 +33.3 Japanese Index shares From Launch (31 July 2000) to 31 July 2006 Price per share 130 120 110 100 90 80 70 60 50 40 30 Jul 00 Jul 01 Jul 02 Share Price Net Asset Value (NAV) Jul 03 Jul 04 Jul 05 Jul 06 Source: Fundamental Data Ltd Income shares From Launch (31 July 2000) to 31 July 2006
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`the Chairman of the Meeting' and insert the name of the person appointed proxy in the space provided. 2. If the appointor is a corporation, this form must be under its common seal or under the hand of some officer or attorney duly authorised in that behalf. 3. In the case of joint holders, the signature of any one holder will be sufficient, but the names of all the joint holders should be stated. 4. If this form is returned without any indication as to how the person appointed proxy shall vote, the Chairman will exercise his discretion as to how he votes or whether he abstains from voting. 5. To be valid, this form must be completed and deposited at the office of the Company's Registrar not less than 48 hours before the time fixed for holding the Meeting or adjourned Meeting. 67 Do not affix Postage Stamps if posting in Gt. Britain, Channel Islands, or N. Ireland Third fold and tuck in BUSINESS REPLY SERVICE Licence No. GU 170 1 Anson Registrars Limited PO Box 426 Anson House St. George's Place St. Peter Port GUERNSEY CHANNEL ISLANDS GY1 3WX First fold Second fold Directory of Advisers and Service Providers Directors Manager Investment Adviser Secretary and Registered Office Registrar Stockbroker Custodian Auditors D S Copperwaite (Chairman) C N Fish E Milgram Premier Fund Managers Limited Eastgate Court High Street Guildford Surrey GU1 3DE Tel: 01483 306090 Gainwell Securities Company Limited Room 1911­1913 Two Pacific Place 88 Queensway Hong Kong Nova Fund Services Limited PO Box 488 Anson Court La Route des Camps St. Martin Guernsey GY1 6BR Tel: 01481 231994 Anson Registrars Limited PO Box 426 Anson House St. George's Place St. Peter Port Guernsey GY1 3WX Tel: 01481 711301 UBS 1 Finsbury Avenue London EC2M 2PP RBSI Trustee Services (Guernsey) Limited Royal Bank Place 1 Glategny Esplanade St. Peter Port Guernsey RSM Robson Rhodes LLP 30 Finsbury Square London EC2P 2YU 69 Notes 70
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share (the NAV total return). 65 Notes 66 Proxy form BLOCK CAPITALS PLEASE I/We, the undersigned, being a member/members of the above-named Company, hereby appoint the Chairman of the Meeting/ as my/our proxy to vote for me/us on my/our behalf at the Annual General Meeting of the Company to be held at Anson Court, La Routes des Camps, St. Martin, Guernsey at 2.30pm on Friday, 1 December 2006 and at any adjournment thereof. Signature Dated Please indicate with an X in the spaces below how you wish your votes to be cast Ordinary resolutions Resolution 1 To receive the Report of the Directors and the audited accounts for the year ended 31 July 2006. For Against Resolution 2 To re-elect Mr C N Fish as a Director. Resolution 3 To reappoint RSM Robson Rhodes LLP as Auditors and to authorise the Directors to determine their remuneration. Notes 1. A member may appoint a proxy of his or her own choice. If such an appointment is made, delete the words `the Chairman of the Meeting' and insert the name of the person appointed proxy in the space provided. 2. If the appointor is a corporation, this form must be under its common seal or under the hand of some officer or attorney duly authorised in that behalf. 3. In the case of joint holders, the signature of any one holder will be sufficient, but the names of all the joint holders should be stated. 4. If this form is returned without any indication as to how the person appointed proxy shall vote, the Chairman will exercise his discretion as to how he votes or whether he abstains from voting. 5. To be valid, this form must be completed and deposited at the office of the Company's Registrar not less than 48 hours before the time fixed for holding the Meeting or adjourned Meeting. 67 Do not affix Postage Stamps if posting in Gt. Britain, Channel Islands, or N. Ireland Third fold and tuck in BUSINESS REPLY SERVICE Licence No. GU 170 1 Anson Registrars Limited PO Box 426 Anson House St. George's Place St. Peter Port GUERNSEY CHANNEL ISLANDS GY1 3
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GB0030517261_2008_AR_english_01.txt_0
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The Monks Investment Trust PLC Annual Report and Accounts 30 April 2008 Contents 1 Company Summary 24 Directors' Remuneration Report 2 One Year Summary 25 Independent Auditors' Report 3 Five Year Summary 26 Income Statement 4 Chairman's Statement 27 Balance Sheet 6 Managers' Portfolio Review 9 Distribution of Portfolio 9 Investment Changes 10 Thirty Largest Equity Holdings 11 Classification of Investments 12 List of Investments 17 Ten Year Record 18 Directors and Management 19 Directors' Report 28 Reconciliation of Movements in Shareholders' Funds 29 Cash Flow Statement 30 Notes to Accounts 43 Notice of Annual General Meeting 45 Appendix to the Notice of Annual General Meeting 47 Further Shareholder Information 47 Analysis of Shareholders 23 Statement of Directors' Responsibilities THIS DOCUMENT IS IMPORTANT AND REQUIRES YOUR IMMEDIATE ATTENTION. If you are in any doubt as to the action you should take, you should consult your stockbroker, bank manager, solicitor, accountant or other independent financial adviser authorised under the Financial Services and Markets Act 2000 immediately. If you have sold or otherwise transferred all of your ordinary shares in The Monks Investment Trust PLC, please forward this document and the accompanying form of proxy as soon as possible to the purchaser or transferee or to the stockbroker, bank or other agent through whom the sale or transfer was or is being effected for delivery to the purchaser or transferee. COMPANY SUMMARY Company Summary Monks' objective is to invest internationally to achieve capital growth, which takes priority over income and dividends. Investment Policy Monks invests principally in a portfolio of international quoted equities. The Company is prepared to move freely between different markets as opportunities arise. Asset classes other than equities may be purchased from time to time including fixed interest holdings, unquoted securities and derivatives. The equity portfolio may be relatively concentrated for a global fund. Further details of the Company's investment policy are given on the Directors' Report. Comparative Index The principal index against which performance is measured is the FTSE World Index (in sterling terms). The composition of the portfolio is likely to vary substantially from that of the index. Management Details Baillie Gifford & Co are appointed as investment managers and secretaries to the Company. The management contract can be terminated on 12 months' notice.
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Investment Trust PLC, please forward this document and the accompanying form of proxy as soon as possible to the purchaser or transferee or to the stockbroker, bank or other agent through whom the sale or transfer was or is being effected for delivery to the purchaser or transferee. COMPANY SUMMARY Company Summary Monks' objective is to invest internationally to achieve capital growth, which takes priority over income and dividends. Investment Policy Monks invests principally in a portfolio of international quoted equities. The Company is prepared to move freely between different markets as opportunities arise. Asset classes other than equities may be purchased from time to time including fixed interest holdings, unquoted securities and derivatives. The equity portfolio may be relatively concentrated for a global fund. Further details of the Company's investment policy are given on the Directors' Report. Comparative Index The principal index against which performance is measured is the FTSE World Index (in sterling terms). The composition of the portfolio is likely to vary substantially from that of the index. Management Details Baillie Gifford & Co are appointed as investment managers and secretaries to the Company. The management contract can be terminated on 12 months' notice. Capital Structure At the year end the Company's share capital consisted of 264,179,859 fully paid ordinary shares of 5p each. The Company has been granted authority to buy back a limited number of its own ordinary shares for cancellation. Long term gearing has been secured by the issue of £80 million (nominal value) of debenture stocks. Management Fee Baillie Gifford & Co's annual remuneration is 0.45% of total assets less current liabilities, calculated on a quarterly basis. AIC The Company is a member of the Association of Investment Companies. Savings Vehicles Monks shares can be held through a variety of savings vehicles (see page 48 for details). Notes None of the views expressed in this document should be construed as advice to buy or sell a particular investment. Investment trusts are UK public listed companies and as such comply with the requirements of the UK Listing Authority. They are not authorised or regulated by the Financial Services Authority. THE MONKS INVESTMENT TRUST PLC 1 ONE YEAR SUMMARY One Year Summary Total assets (before deduction of borrowings) Borrowings Equity shareholders' funds Net asset value per
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Capital Structure At the year end the Company's share capital consisted of 264,179,859 fully paid ordinary shares of 5p each. The Company has been granted authority to buy back a limited number of its own ordinary shares for cancellation. Long term gearing has been secured by the issue of £80 million (nominal value) of debenture stocks. Management Fee Baillie Gifford & Co's annual remuneration is 0.45% of total assets less current liabilities, calculated on a quarterly basis. AIC The Company is a member of the Association of Investment Companies. Savings Vehicles Monks shares can be held through a variety of savings vehicles (see page 48 for details). Notes None of the views expressed in this document should be construed as advice to buy or sell a particular investment. Investment trusts are UK public listed companies and as such comply with the requirements of the UK Listing Authority. They are not authorised or regulated by the Financial Services Authority. THE MONKS INVESTMENT TRUST PLC 1 ONE YEAR SUMMARY One Year Summary Total assets (before deduction of borrowings) Borrowings Equity shareholders' funds Net asset value per ordinary share (after deducting borrowings at fair value) Net asset value per ordinary share (after deducting borrowings at par) Share price FTSE World Index (in sterling terms) Dividends paid and proposed Revenue earnings per ordinary share Total expense ratio* Discount (after deducting borrowings at fair value) Discount (after deducting borrowings at par) 30 April 2008 £1,110.4m £79.5m £1,030.9m 386.5p 390.0p 348.0p 3.70p 4.53p 0.44% 10.0% 10.8% 30 April 2007 £1,112.4m £148.9m £963.4m 338.4p 343.1p 300.2p 3.15p 3.91p 0.59% 11.3% 12.5% % change 14.2 13.7 15.9 (1.4) 17.5 15.9 Year's high and low Share price Net asset value (after deducting borrowings at fair value) Net asset value (after deducting borrowings at par) Discount (
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ordinary share (after deducting borrowings at fair value) Net asset value per ordinary share (after deducting borrowings at par) Share price FTSE World Index (in sterling terms) Dividends paid and proposed Revenue earnings per ordinary share Total expense ratio* Discount (after deducting borrowings at fair value) Discount (after deducting borrowings at par) 30 April 2008 £1,110.4m £79.5m £1,030.9m 386.5p 390.0p 348.0p 3.70p 4.53p 0.44% 10.0% 10.8% 30 April 2007 £1,112.4m £148.9m £963.4m 338.4p 343.1p 300.2p 3.15p 3.91p 0.59% 11.3% 12.5% % change 14.2 13.7 15.9 (1.4) 17.5 15.9 Year's high and low Share price Net asset value (after deducting borrowings at fair value) Net asset value (after deducting borrowings at par) Discount (after deducting borrowings at fair value) Discount (after deducting borrowings at par) Year to 30 April 2008 High 355.8p 393.1p 397.5p 5.7% 7.0% Low 297.5p 325.0p 329.4p 13.0% 14.0% Year to 30 April 2007 High 300.2p 338.9p 343.7p 7.4% 9.2% Low 233.7p 270.4p 276.4p 14.5% 16.3% Total return per ordinary share Revenue Capital Total 30 April 2008 4.53p 43.68p 48.21p *The 2008 figure excludes the impact of recoverable VAT recognised during the year (see note 21 on page 38 for further details). One Year Performance (figures rebased to 100 at 30 April 2007) 120 115 110 105 Source: Thomson Financial Datastream/Baillie Gifford & Co NAV (after deducting borrowings at fair value) Share price FTSE World Index (in sterling terms)
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2,000 or from £100 per month or by transferring an ISA with a value of at least £2,000 from your existing manager. Baillie Gifford's Children's Savings Plan A cost-effective plan tailored especially to meet the requirements to save for children. You can invest a minimum of £250 or from £30 per month. Online Management Service You can now also open and manage your Share Plan and/or ISA online, through our secure Online Management Service (OMS) which can be accessed through the Baillie Gifford website at www.bailliegifford.com. OMS enables you to apply for, open and administer a Baillie Gifford Investment Trust Share Plan or Investment Trust ISA online. As well as being able to view the details of your plan online, the service also allows you to: · get current valuations; · make lump sum investments; · switch between investment trusts (except where there is more than one holder); · set up a direct debit to make regular investments; and · update certain personal details. Further Information Client Relations Team Baillie Gifford Savings Management Limited Calton Square 1 Greenside Row EDINBURGH EH1 3AN Tel: 0800 027 0133 We may record your call E-mail: trustenquiries@bailliegifford.com Website: www.bailliegifford.com Fax: 0131 275 3955 48 ANNUAL REPORT 2008 Directors Chairman: JGD Ferguson CC Ferguson EM Harley DCP McDougall Registered Office Computershare Investor Services PLC 2nd Floor Vintners' Place 68 Upper Thames Street London EC4V 3BJ Registrar Independent Auditors Computershare Investor Services PLC PO Box 82 The Pavilions Bridgwater Road Bristol BS99 7NH Tel: 0870 707 1170 PricewaterhouseCoopers LLP Chartered Accountants and Registered Auditors Erskine House PO Box 90 68­73 Queen Street Edinburgh EH2 4NH Company registration No. 236964 Managers and Secretaries Baillie Gifford & Co Calton Square 1 Greenside Row Edinburgh EH1 3AN Tel: 0131 275 2000 Website: www.bailliegifford.com
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possible unfavourable currency and market movements there is a risk that potential gains may be restricted in a rising market. Where derivatives are used for investment purposes there could be a high risk of loss to the Company due to the large and quick price movements of these contracts. The generation of income is less important than Monks' aim of achieving capital growth. You should not expect a significant, or steady, annual income from the shares. Tax rates and reliefs, as well as the tax treatment of ISAs, may change at any time in the future. The value of any tax benefits will depend on your individual circumstances. Baillie Gifford Savings Vehicles Monks' shares are traded on the London Stock Exchange. They can be bought through a stockbroker, by asking a professional adviser to do so, or through the following Baillie Gifford savings vehicles. Baillie Gifford's Investment Trust Share Plan You can invest from £250 or from £30 per month. The plan is designed to be a costeffective way of saving on a regular or lump sum basis. Baillie Gifford's Investment Trust ISA You can invest in a tax efficient way by investing a minimum of £2,000 or from £100 per month or by transferring an ISA with a value of at least £2,000 from your existing manager. Baillie Gifford's Children's Savings Plan A cost-effective plan tailored especially to meet the requirements to save for children. You can invest a minimum of £250 or from £30 per month. Online Management Service You can now also open and manage your Share Plan and/or ISA online, through our secure Online Management Service (OMS) which can be accessed through the Baillie Gifford website at www.bailliegifford.com. OMS enables you to apply for, open and administer a Baillie Gifford Investment Trust Share Plan or Investment Trust ISA online. As well as being able to view the details of your plan online, the service also allows you to: · get current valuations; · make lump sum investments; · switch between investment trusts (except where there is more than one holder); · set up a direct debit to make regular investments; and · update certain personal details. Further Information Client Relations Team Baillie Gifford Savings Management Limited Calton Square 1 Greenside Row
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Gartmore Smaller Companies Trust p.l.c. Report and Accounts for the year to 31 August 2008 www.gartmoresmallercostrust.co.uk Contents Page The Company 2 Overview 3 The Board of Directors 4 Chairman's Statement 6 The Manager 8 Performance Attribution 8 Manager's Review 9 Financial Statistics 11 Principal Investments 12 Portfolio Analysis 13 Sector Classification and Weightings 14 Analysis of Net Assets and Shareholders' Funds 15 Dividend Calendar 15 Historical Record 15 Capital Performance 16 Report of the Directors 17 Statement of Directors' Responsibilities 25 Corporate Governance Statement 26 Directors' Remuneration Report 32 Independent Auditors' Report 34 Income Statement 36 Reconciliation of Movement in Shareholders' Funds 38 Balance Sheet 39 Cash Flow Statement 40 Notes to the Accounts 41 Notice of Annual General Meeting 51 Financial Calendar 56 Shareholder Information 56 Corporate Information 57 Gartmore Investment Trusts 58 How to Find Us 58 Investing in Gartmore Investment Trusts 59 Glossary of Terms 60 Gartmore Smaller Companies Trust p.l.c. 1 The Company 2 Investment Objective Gartmore Smaller Companies Trust p.l.c. (the Company) seeks long-term capital growth through investment in smaller UK listed companies and unlisted companies quoted on the Alternative Investment Market. Investment Policy Asset Allocation: The Company invests in smaller UK listed companies and unlisted companies quoted on the Alternative Investment Market with growth potential. The majority of investments will be equities, although other forms of equity-related securities, including warrants and convertibles, may also be held. Cash and derivative instruments (such as futures and options) may be used for efficient portfolio management and as part of investment strategy, subject to the prior consent of the Board.
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Flow Statement 40 Notes to the Accounts 41 Notice of Annual General Meeting 51 Financial Calendar 56 Shareholder Information 56 Corporate Information 57 Gartmore Investment Trusts 58 How to Find Us 58 Investing in Gartmore Investment Trusts 59 Glossary of Terms 60 Gartmore Smaller Companies Trust p.l.c. 1 The Company 2 Investment Objective Gartmore Smaller Companies Trust p.l.c. (the Company) seeks long-term capital growth through investment in smaller UK listed companies and unlisted companies quoted on the Alternative Investment Market. Investment Policy Asset Allocation: The Company invests in smaller UK listed companies and unlisted companies quoted on the Alternative Investment Market with growth potential. The majority of investments will be equities, although other forms of equity-related securities, including warrants and convertibles, may also be held. Cash and derivative instruments (such as futures and options) may be used for efficient portfolio management and as part of investment strategy, subject to the prior consent of the Board. Risk Diversification: Portfolio risk is managed by investing in a diversified spread of investments. The Company's Articles provide that at least 60% by value of the portfolio must be comprised of holdings which do not individually exceed in value 3% of Total Assets and that no holding, on acquisition, shall exceed in value 8% of Total Assets. However, this limitation does not apply to gilts or, in limited circumstances, to investment company holdings. The Company will not invest more than 15% of its total assets in other listed investment companies (including investment trusts). Gearing: The Company has the power to borrow money (``gearing'') and does so at times when the Manager is confident that market conditions and opportunities exist to enhance investment returns. The Manager has discretion to borrow within limits and conditions set by the Board from time to time. Benchmark Index For the purpose of tracking the Manager's performance, movements in the Company's net asset value are compared with the FTSE SmallCap (excluding Investment Companies) Index. The portfolio is comprised principally of investments listed on the main market, forming part of the FTSE SmallCap Index, the FTSE Fledgling Index or the FTSE 250 Index, and of unlisted
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Risk Diversification: Portfolio risk is managed by investing in a diversified spread of investments. The Company's Articles provide that at least 60% by value of the portfolio must be comprised of holdings which do not individually exceed in value 3% of Total Assets and that no holding, on acquisition, shall exceed in value 8% of Total Assets. However, this limitation does not apply to gilts or, in limited circumstances, to investment company holdings. The Company will not invest more than 15% of its total assets in other listed investment companies (including investment trusts). Gearing: The Company has the power to borrow money (``gearing'') and does so at times when the Manager is confident that market conditions and opportunities exist to enhance investment returns. The Manager has discretion to borrow within limits and conditions set by the Board from time to time. Benchmark Index For the purpose of tracking the Manager's performance, movements in the Company's net asset value are compared with the FTSE SmallCap (excluding Investment Companies) Index. The portfolio is comprised principally of investments listed on the main market, forming part of the FTSE SmallCap Index, the FTSE Fledgling Index or the FTSE 250 Index, and of unlisted investments quoted on the Alternative Investment Market. In view of this broad spread of investments, the Board considers that there is no single optimal benchmark of the Company's performance. The Company sources index and price data from Thomson Financial Datastream. Capital Structure & Voting Rights The Company is an investment trust company with an issued share capital at 31 August 2008 comprising 13,855,000 Ordinary shares of 25p each. Ordinary shareholders are entitled on a poll at a general meeting to one vote in respect of each share held. Total Assets and Equity Shareholders' Funds £76,454,000 at 31 August 2008 Market Capitalisation of Ordinary Shares £56,598,000 at 31 August 2008 Management Company The Company's investments are managed by Gartmore Investment Limited under an Agreement that provides for six months' notice of termination to be given by either side. Management Fee The management fee, which is payable monthly in arrear, is calculated at a rate of 0.8% per annum on the aggregate value of the Company's net assets and borrowings. ISA Status Maximum investment through an ISA of £7,200 for the 2008/2009 tax year. AIC The Company is a member of The Association of Investment Companies
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investments quoted on the Alternative Investment Market. In view of this broad spread of investments, the Board considers that there is no single optimal benchmark of the Company's performance. The Company sources index and price data from Thomson Financial Datastream. Capital Structure & Voting Rights The Company is an investment trust company with an issued share capital at 31 August 2008 comprising 13,855,000 Ordinary shares of 25p each. Ordinary shareholders are entitled on a poll at a general meeting to one vote in respect of each share held. Total Assets and Equity Shareholders' Funds £76,454,000 at 31 August 2008 Market Capitalisation of Ordinary Shares £56,598,000 at 31 August 2008 Management Company The Company's investments are managed by Gartmore Investment Limited under an Agreement that provides for six months' notice of termination to be given by either side. Management Fee The management fee, which is payable monthly in arrear, is calculated at a rate of 0.8% per annum on the aggregate value of the Company's net assets and borrowings. ISA Status Maximum investment through an ISA of £7,200 for the 2008/2009 tax year. AIC The Company is a member of The Association of Investment Companies. Registered Office Gartmore House, 8 Fenchurch Place, London EC3M 4PB Registered Number 230109, England and Wales Gartmore Smaller Companies Trust p.l.c. Overview of the year to 31 August 2008 * Net Asset Value per Ordinary share declined by 22.2% to 551.8p, compared with a fall of 32.5% in the FTSE SmallCap (excluding Investment Companies) Index * Over the 3-year period to 31 August 2008, the Net Asset Value per Ordinary share declined by 7.6%, compared with a fall of 18.8% in the FTSE SmallCap (excluding Investment Companies) Index * Over the 5-year and 10-year periods to 31 August 2008, the Net Asset Value per Ordinary share increased by 36.8% and 51.8% respectively, compared with increases of 2.0% and 17.1% in the FTSE SmallCap (excluding Investment Companies) Index over the same periods * Mid-market price per Ordinary share declined by 30.6% to 408.5p * Net revenue after taxation increased from £418,000 to £689,000
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the share price. Gearing The term applied to the effect produced by borrowings and prior charge securities, which tends to exaggerate the return attributable to shareholders. This is often expressed as a percentage indicating the extra amount by which shareholders' funds would rise or fall if the total assets, before deducting borrowings and prior charges, were to rise or fall. This is calculated by dividing total assets, before deducting borrowings and prior charges, by Net Asset Value, expressed as a percentage. A figure of 100 would indicate that a company had no gearing. Liquidity In the context of the liquidity of shares in the stock market, this refers to the availability of buyers in the market for the share in question. Where the market in a particular share is described as liquid, that share will be in demand and holders wishing to sell their shares should find ready buyers. Conversely, where the market in a share is illiquid the difficulty of finding a buyer will tend to depress the price that might be negotiated for a sale. Market Capitalisation (Market Cap) The market value of a company as calculated by multiplying the mid-market price per share by the number of shares in issue. Net Asset Value Also described as Shareholders' Funds, Net Asset Value is the value of Total Assets less liabilities. Liabilities for this purpose include borrowings and prior charge securities as well as current liabilities. Net Asset Value per share (NAV) Net Asset Value divided by the number of shares in issue gives the Net Asset Value per share. Premium The amount by which the middle market price per share of an investment trust exceeds the net asset value per share. The premium is normally expressed as a percentage of the net asset value per share. Prior charge The term given to either borrowings or any class of security which, in a winding-up of the company, ranks ahead of the final beneficiary of surplus assets, usually ordinary or capital shares. Total Expense Ratio The total expenses (excluding interest) incurred by the Company expressed as a percentage of average equity shareholders' funds on a monthly basis. 60 Gartmore Smaller Companies Trust p.l.c. Gartmore Smaller Companies Trust p.l.c. Registered Office : Gartmore House 8 Fenchurch Place London EC3M 4PB Telephone: 020 7782 2000 Registered No. 230109 England and Wales Summerhall 48529
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investment trust holds a limited number of investments and one or more of those investments declines or is otherwise adversely affected, it may have a more profound effect on the investment trust's value than if a larger number of investments were held. If you choose to reinvest dividends to buy more shares in the same investment trust that paid the dividend, you should be aware that this will increase your investment risk exposure to the investment performance of that company. Investment trusts which specialise by investing in a particular region or market sector are more risky than those which hold a very broad spread of investments. ISA regulations have recently been reviewed by HM Treasury. However, they are still subject to Government legislation and as such their tax benefits and investment levels may be changed in the future. Issued by Gartmore Investment Limited, which is authorised and regulated by the Financial Services Authority. Gartmore Smaller Companies Trust p.l.c. 59 Glossary of Terms Discount The amount by which the middle market price per share of an investment trust is lower than the net asset value per share. The discount is normally expressed as a percentage of the net asset value per share. Dividend Yield The annual dividend expressed as a percentage of the share price. Gearing The term applied to the effect produced by borrowings and prior charge securities, which tends to exaggerate the return attributable to shareholders. This is often expressed as a percentage indicating the extra amount by which shareholders' funds would rise or fall if the total assets, before deducting borrowings and prior charges, were to rise or fall. This is calculated by dividing total assets, before deducting borrowings and prior charges, by Net Asset Value, expressed as a percentage. A figure of 100 would indicate that a company had no gearing. Liquidity In the context of the liquidity of shares in the stock market, this refers to the availability of buyers in the market for the share in question. Where the market in a particular share is described as liquid, that share will be in demand and holders wishing to sell their shares should find ready buyers. Conversely, where the market in a share is illiquid the difficulty of finding a buyer will tend to depress the price that might be negotiated for a sale. Market Capitalisation (Market Cap) The market value of a company as calculated by multiplying the mid-market price per share by the number of shares in issue. Net Asset Value Also described as Shareholders' Funds,
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ANNUAL REPORT YEAR ENDED 31 MARCH 2009 1 Baydonhill plc. CONTENTS Pages Chairman's and Chief Executive Officer's Statement 2 Directors Report 3 Corporate Governance Statement 6 Independent Auditors' Report to the Members of Baydonhill plc 7 Profit and loss account 8 Balance sheet 9 Cash flow statement 10 Notes to the financial statements 11 Notice of Annual General Meeting 23 Proxy Form 26 Company Information 28 Annual Report & Accounts 2009 2 CHAIRMAN'S AND CHIEF EXECUTIVE OFFICER'S STATEMENT INTRODUCTION During the year under review the Company has made significant progress, particularly in the development of its corporate client business. This has resulted in a substantial growth in the Company's gross revenue despite the continued challenges resulting from the downturn in the market for the private client foreign exchange business. Ongoing enhancements to the online trading platform have resulted in a very positive response from corporate clients and enabled significant improvements in operational processes. While the Private Client Division has seen further declines in revenue and in the growth of new client numbers due to the current economic conditions, repeat business from the large existing private client base has lessened the impact. FINANCIAL REVIEW The loss for the financial year was £1.4 million, compared to £1.5 million in 2008. This includes an operating loss of £1.06 million from the Corporate Division which relates to costs primarily associated with sales staff and the depreciation of the online system. This year was the first full year of sales activity for the Corporate Division and, as a result, operating costs remain high in relation to turnover as this side of the business becomes established. This is indicative of the corporate sales model and the directors expect this trend to reduce in the current financial year. The operating loss of £1.3 million in 2009 (2008: £1.6 million) is after transaction charges of £250,000 (2008: £30,000) in the second half of the year, resulting from a change in Bank of Ireland's charging structure and a depreciation charge in respect of the online platform of £137,000 (2008: £30,081). In 2009 no adjustment is required in respect of FRS
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. While the Private Client Division has seen further declines in revenue and in the growth of new client numbers due to the current economic conditions, repeat business from the large existing private client base has lessened the impact. FINANCIAL REVIEW The loss for the financial year was £1.4 million, compared to £1.5 million in 2008. This includes an operating loss of £1.06 million from the Corporate Division which relates to costs primarily associated with sales staff and the depreciation of the online system. This year was the first full year of sales activity for the Corporate Division and, as a result, operating costs remain high in relation to turnover as this side of the business becomes established. This is indicative of the corporate sales model and the directors expect this trend to reduce in the current financial year. The operating loss of £1.3 million in 2009 (2008: £1.6 million) is after transaction charges of £250,000 (2008: £30,000) in the second half of the year, resulting from a change in Bank of Ireland's charging structure and a depreciation charge in respect of the online platform of £137,000 (2008: £30,081). In 2009 no adjustment is required in respect of FRS20 (share based payments) as all the options in issue at 31 March 2009 had vested (2008: credit £82,000). The underlying operating performance has therefore improved in the year by approximately £740,000. The Company is working on a series of plans to reduce the transaction charges as a percentage of revenue in the next fiscal year. Gross turnover for the Company for the year under review was £460 million, an increase of 56 per cent from the previous year's figure of £294 million. Gross profit (representing foreign exchange commissions earned net of payments to affiliates and bank charges) increased by 29 per cent to £2.7 million from £2.1 million in the previous year. Shareholders' deficit at 31 March 2009 amounted to £1.6 million compared to a deficit of £0.3 million at 31 March 2008. SECTOR REVIEW The Corporate Division has expanded rapidly with gross turnover of £314 million compared to £67 million in the prior year. Allowing for seasonal variations, the growth in revenue is strong and consistent with average monthly revenues in the last quarter and double that of the first quarter. As a result of the strong performance, the sales team was expanded in the third quarter of 2008. The
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20 (share based payments) as all the options in issue at 31 March 2009 had vested (2008: credit £82,000). The underlying operating performance has therefore improved in the year by approximately £740,000. The Company is working on a series of plans to reduce the transaction charges as a percentage of revenue in the next fiscal year. Gross turnover for the Company for the year under review was £460 million, an increase of 56 per cent from the previous year's figure of £294 million. Gross profit (representing foreign exchange commissions earned net of payments to affiliates and bank charges) increased by 29 per cent to £2.7 million from £2.1 million in the previous year. Shareholders' deficit at 31 March 2009 amounted to £1.6 million compared to a deficit of £0.3 million at 31 March 2008. SECTOR REVIEW The Corporate Division has expanded rapidly with gross turnover of £314 million compared to £67 million in the prior year. Allowing for seasonal variations, the growth in revenue is strong and consistent with average monthly revenues in the last quarter and double that of the first quarter. As a result of the strong performance, the sales team was expanded in the third quarter of 2008. The Private Client foreign exchange sector has experienced another challenging year, resulting in the Private Client Division's turnover dropping from £226 million in 2008 to £146 million in 2009. FUNDRAISING Due to the downturn experienced by the Private Client Division and the delay in the launch of the Corporate Division's online trading platform, a facility of £600,000 was provided on 30 June 2008 by Wallich & Matthes BV, a wholly owned subsidiary of Ekwienox Limited. In addition, the remaining balance of £150,000 of the £700,000 convertible loan note issued by Ekwienox Fx Limited was drawn down during the year. The Company is pleased to confirm that the repayment dates for these loans have been extended to 30 September 2010. On 20 April 2009 Ekwienox FX Limited ("Ekwienox") exercised warrants over 1,739,130 shares at 5.75 pence per share. On 2 June 2009 Ekwienox exercised warrants over 3,500,000 shares also at 5.75 pence per share. Furthermore, on 31 July 2009 Ekwienox exercised warrants over 1,749,070 and 560,000 shares at 5.75 pence per share and 6.25 p
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Private Client foreign exchange sector has experienced another challenging year, resulting in the Private Client Division's turnover dropping from £226 million in 2008 to £146 million in 2009. FUNDRAISING Due to the downturn experienced by the Private Client Division and the delay in the launch of the Corporate Division's online trading platform, a facility of £600,000 was provided on 30 June 2008 by Wallich & Matthes BV, a wholly owned subsidiary of Ekwienox Limited. In addition, the remaining balance of £150,000 of the £700,000 convertible loan note issued by Ekwienox Fx Limited was drawn down during the year. The Company is pleased to confirm that the repayment dates for these loans have been extended to 30 September 2010. On 20 April 2009 Ekwienox FX Limited ("Ekwienox") exercised warrants over 1,739,130 shares at 5.75 pence per share. On 2 June 2009 Ekwienox exercised warrants over 3,500,000 shares also at 5.75 pence per share. Furthermore, on 31 July 2009 Ekwienox exercised warrants over 1,749,070 and 560,000 shares at 5.75 pence per share and 6.25 pence per share, respectively. The exercise of these warrants raised £437,000 of additional working capital for the Company. PEOPLE There has been a change to the composition of the Board in the period under review. Our thanks go to Ian Collins who left during the year. The Company's employees have responded magnificently to the challenges that they have encountered throughout the year and the Board would like to thank them for their continuing dedication and support. OUTLOOK The Directors expect that during 2010 there will be continued significant growth from the Corporate Division. In the first quarter of the fiscal year 2010, corporate revenue increased by 160 per cent and total revenue increased by 29 per cent over the same period in the fiscal year 2009. The increase in corporate revenue is a combination of new business and existing recurring business. The nature of the corporate sales model lends itself to a high level of first year costs associated with winning new business. The year under review was the first full year of sales activity and your Board expect the ratio of costs to revenue in subsequent years to reduce significantly. The Directors believe that the current financial year will continue to be challenging for the Private Client Division. However, while the Company believes that this sector is unlikely to improve in the short term, it is
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in the space provided. 2. Where this form of proxy is executed by a corporation it must be either under its seal or under the hand of an officer or attorney duly authorised. 3. If the proxy form is signed and returned without any indication as to how the proxy shall vote, the proxy will exercise his / her discretion as to whether and how he / she votes. 4. To be valid, the proxy form must be received by the Registrars no later than 48 hours before the commencement of the meeting. 27 Baydonhill plc. FIRST FOLD SECOND FOLD Neville Registrars Ltd. Neville House 18 Laurel Lane Halesowen B63 3DA THIRD FOLD AFFIX STAMP HERE BAYDONHILL PLC COMPANY INFORMATION DIRECTORS William Eric Peacock ­ Chairman Wayne Mitchell Sarah Collis Geoffrey Mayhill Charles McLeod SECRETARY Graham Urquhart COMPANY NUMBER 03910588 REGISTERED OFFICE 160 Brompton Road Knightsbridge, London SW3 1HW AUDITORS PKF (UK) LLP Farringdon Place 20 Farringdon Road, London EC1M 3AP NOMINATED ADVISORS John East & Partners Limited 10 Finsbury Square, London EC2A 1AD REGISTRARS AND RECEIVING AGENTS Neville Registrars Ltd. Neville House 18 Laurel Lane, Halesowen West Midlands B63 3DA SOLICITORS TO THE COMPANY Norton Rose 3 More London London SE1 2AQ PRINCIPAL BANKERS Bank of Ireland Bow Bells House 1 Bread Street London EC4M 9BE Annual Report & Accounts 2009 28 29 Baydonhill plc. SHAREHOLDERS NOTES Annual Report & Accounts 2009 30 31 Baydonhill plc. SHAREHOLDERS NOTES Annual Report & Accounts 2009 32 33 Baydonhill plc. SHAREHOLDERS NOTES Annual Report & Accounts 2009 34 Baydonhill plc. 160 Brompton Road, London SW3 1HW Tel: 020 7594 0584 Fax: 0870 330 5950 Email: enquiries@baydonhill.com COMPANY NUMBER: 03910588
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held on 23 October 2009 at 9.30a.m., notice of which was sent to shareholders with the accounts for the year ended 31 March 2009, and at any adjournment thereof. The proxy will vote as indicated below in respect of the resolutions set out in the notice of meeting: Resolution number 1. To receive and adopt the audited financial statements for the financial year ended 31 March 2009 For Against Withheld 2. To re-elect Sarah Ann Collis as a director 3. To re-appoint PKF (UK) LLP as auditors 4. To authorise the directors to determine the remuneration of the Auditors 5. To authorise the directors to allot shares (Ordinary Resolution) 6. To disapply Section 561 of the Companies Act 2006 (Special Resolution) 7. To authorise the directors to make market purchases of its own shares by utilising distributable reserves of the Company (Special Resolution) Signed: Dated: 2009 NOTES 1. A member wishing to appoint a person other than the Chairman of the meeting as a proxy should insert the name and address of such person in the space provided. 2. Where this form of proxy is executed by a corporation it must be either under its seal or under the hand of an officer or attorney duly authorised. 3. If the proxy form is signed and returned without any indication as to how the proxy shall vote, the proxy will exercise his / her discretion as to whether and how he / she votes. 4. To be valid, the proxy form must be received by the Registrars no later than 48 hours before the commencement of the meeting. 27 Baydonhill plc. FIRST FOLD SECOND FOLD Neville Registrars Ltd. Neville House 18 Laurel Lane Halesowen B63 3DA THIRD FOLD AFFIX STAMP HERE BAYDONHILL PLC COMPANY INFORMATION DIRECTORS William Eric Peacock ­ Chairman Wayne Mitchell Sarah Collis Geoffrey Mayhill Charles McLeod SECRETARY Graham Urquhart COMPANY NUMBER 03910588 REGISTERED OFFICE 160 Brompton Road Knightsbridge, London SW3 1HW AUDITORS PKF (UK) LLP Farringdon Place 20 Farringdon Road,
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DOWNING THREE VCT PLC (formerly Downing Planned Exit VCT 3 plc) Report & Accounts for the period ended 31 December 2013 SHAREHOLDER INFORMATION Company name The Company changed its name to Downing THREE VCT plc on 16 December 2013. Previously the Company's name was Downing Planned Exit VCT 3 plc. Share prices The Company's share prices can be found in various financial websites with the TIDM/EPIC codes shown below (pence per share): `C' Shares `D' Shares `F' Shares `H' Shares TIDM/EPIC code: Latest share price (28 April 2014): DP3C 80.5p DP3D 67.5p DP3F 85.0p DP3H 100.0p TIDM/EPIC code: Latest share price (28 April 2014): `A' Shares DP3A 5.025p `E' Shares DP3E 0.1p Dividends Dividends will be paid by the registrar on behalf of the Company. Shareholders who wish to have dividends paid directly into their bank account, rather than by cheque to their registered address, can complete a mandate form for this purpose. Queries relating to dividends, shareholdings and requests for mandate forms should be directed to the Company's registrar, Capita Registrars, by calling 0871 664 0324 (calls cost 10p per minute plus network extras, lines open 8:30am to 5:30pm Monday to Friday), or by writing to them at The Registry, 34 Beckenham Road, Beckenham, Kent BR3 4TU. Mandate forms can be downloaded from Capita's website (see below). Selling shares The Company's shares can be bought and sold in the same way as any other company listed on the London Stock Exchange, using a stockbroker. Disposing of shares may have tax implications, so Shareholders are urged to contact their independent financial adviser before making a decision. Share certificates Share certificates issued in the Company's previous names, "Downing Protected VCT III plc" and "Downing Planned Exit VCT 3 plc", remain valid. Notification of change of address Communications with Shareholders are mailed to the registered address held on the share register. In the
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their bank account, rather than by cheque to their registered address, can complete a mandate form for this purpose. Queries relating to dividends, shareholdings and requests for mandate forms should be directed to the Company's registrar, Capita Registrars, by calling 0871 664 0324 (calls cost 10p per minute plus network extras, lines open 8:30am to 5:30pm Monday to Friday), or by writing to them at The Registry, 34 Beckenham Road, Beckenham, Kent BR3 4TU. Mandate forms can be downloaded from Capita's website (see below). Selling shares The Company's shares can be bought and sold in the same way as any other company listed on the London Stock Exchange, using a stockbroker. Disposing of shares may have tax implications, so Shareholders are urged to contact their independent financial adviser before making a decision. Share certificates Share certificates issued in the Company's previous names, "Downing Protected VCT III plc" and "Downing Planned Exit VCT 3 plc", remain valid. Notification of change of address Communications with Shareholders are mailed to the registered address held on the share register. In the event of a change of address or other amendment this should be notified to the Company's registrar, Capita Registrars, under the signature of the registered holder. Financial calendar 17 June 2014 27 June 2014 August 2014 Annual General Meeting Final dividends paid Announcement of half yearly financial results Other information for Shareholders Up to date Company information (including financial statements, share prices and dividend history) may be obtained from Downing's website at: www.downing.co.uk If you have any queries regarding your shareholding in Downing THREE VCT plc, please contact the registrar on the above number or visit Capita's website at www.capitaregistrars.com and click on "Shareholders and employees". Share scam warning We have become aware that a significant number of shareholders of VCTs managed by both Downing and other VCT managers have recently received unsolicited telephone calls from a company purporting to be acting on behalf of a client who is looking to acquire their VCT shares at an attractive price. We believe these calls to be part of a "Boiler Room Scam". Shareholders are warned to be very suspicious if they receive any similar type of telephone call.
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event of a change of address or other amendment this should be notified to the Company's registrar, Capita Registrars, under the signature of the registered holder. Financial calendar 17 June 2014 27 June 2014 August 2014 Annual General Meeting Final dividends paid Announcement of half yearly financial results Other information for Shareholders Up to date Company information (including financial statements, share prices and dividend history) may be obtained from Downing's website at: www.downing.co.uk If you have any queries regarding your shareholding in Downing THREE VCT plc, please contact the registrar on the above number or visit Capita's website at www.capitaregistrars.com and click on "Shareholders and employees". Share scam warning We have become aware that a significant number of shareholders of VCTs managed by both Downing and other VCT managers have recently received unsolicited telephone calls from a company purporting to be acting on behalf of a client who is looking to acquire their VCT shares at an attractive price. We believe these calls to be part of a "Boiler Room Scam". Shareholders are warned to be very suspicious if they receive any similar type of telephone call. Further information can be found on Downing's website under "Existing Investments". If you have any concerns, please contact Downing on 020 7416 7780. CONTENTS Company information Investment objectives and financial highlights Directors Chairman's Statement Investment Manager's Report `C' Share pool Review of Investments `C' Share pool Investment Manager's Report `D' Share pool Review of Investments `D' Share pool Investment Manager's Report `F' Share pool Review of Investments `F' Share pool Strategic Report Report of the Directors Directors' Remuneration Report Corporate governance Independent Auditor's Report Income statement Balance sheet Reconciliation of movements in Shareholders' funds Cash flow statement Notes to the accounts Notice of Annual General Meeting Page 1 2 3 4 6 7 14 15 22 23 30 33 37 40 44 47 49 50 51 52 67 COMPANY INFORMATION Registered number Directors Company secretary and registered office Investment and Administration Manager Auditor VCT status advisers Registrars Bankers 5334413 Michael Robinson (Chairman) Roger Jeynes Dennis Hale Grant Whitehouse 10 Lower Grosvenor Place London SW1W 0EN Downing Managers 3 Limited 10 Lower Grosvenor Place London SW1W 0EN Tel: 020 74
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Further information can be found on Downing's website under "Existing Investments". If you have any concerns, please contact Downing on 020 7416 7780. CONTENTS Company information Investment objectives and financial highlights Directors Chairman's Statement Investment Manager's Report `C' Share pool Review of Investments `C' Share pool Investment Manager's Report `D' Share pool Review of Investments `D' Share pool Investment Manager's Report `F' Share pool Review of Investments `F' Share pool Strategic Report Report of the Directors Directors' Remuneration Report Corporate governance Independent Auditor's Report Income statement Balance sheet Reconciliation of movements in Shareholders' funds Cash flow statement Notes to the accounts Notice of Annual General Meeting Page 1 2 3 4 6 7 14 15 22 23 30 33 37 40 44 47 49 50 51 52 67 COMPANY INFORMATION Registered number Directors Company secretary and registered office Investment and Administration Manager Auditor VCT status advisers Registrars Bankers 5334413 Michael Robinson (Chairman) Roger Jeynes Dennis Hale Grant Whitehouse 10 Lower Grosvenor Place London SW1W 0EN Downing Managers 3 Limited 10 Lower Grosvenor Place London SW1W 0EN Tel: 020 7416 7780 www.downing.co.uk BDO LLP 55 Baker Street London W1U 7EU PricewaterhouseCoopers LLP 1 Embankment Place London WC2N 6RH Capita Registrars The Registry 34 Beckenham Road Beckenham Kent BR3 4TU Tel: 0871 664 0324 (calls cost 10p per minute plus network extras, lines open 8:30am to 5:30pm Monday to Friday) www.capitaregistrars.com Bank of Scotland 33 Old Broad Street London BX2 1LB Royal Bank of Scotland London Victoria Branch 119/121 Victoria Street London SW1E 6RA 1 INVESTMENT OBJECTIVES Downing THREE VCT plc is a venture capital trust established under the legislation introduced in the Finance Act 1995. The Company's principal objectives are to: maintain VCT status to enable Shareholders to benefit from tax reliefs available on an investment in a VCT; reduce the risks normally associated with VCT investments; target a tax-free return to investors of at least 9% per annum (based on a cost of 70p per share net of income tax relief) over the
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Any alterations to the Form of Proxy should be initialled. 4. To be valid, this Form of Proxy and the power of attorney or other written authority, if any, under which it is signed or an office or notarially certified copy or a copy certified in accordance with the Powers of Attorney Act 1971 of such power and written authority, must be delivered to Downing LLP, 10 Lower Grosvenor Place, London SW1W 0EN not less than 48 hours (excluding weekends and public holidays) before the time appointed for holding the Annual General Meeting or adjourned meeting at which the person named in this Form of Proxy proposes to vote. In the case of a poll taken more than 48 hours (excluding weekends and public holidays) after it is demanded, the document(s) must be delivered as aforesaid not less than 24 hours (excluding weekends and public holidays) before the time appointed for taking the poll, or where the poll is taken not more than 48 hours (excluding weekends and public holidays) after it was demanded, and be delivered at the meeting at which the demand is made. 5. In the case of a corporation, this form must be under its common seal or under the hand of some officer or attorney duly authorised on that behalf. 6. In the case of joint holders, the vote of the senior holder tendering a vote will be accepted to the exclusion of the votes of the other joint holders. Seniority depends on the order in which the names stand in the register of members. 7. The completion and return of this Form of Proxy will not preclude you from attending and voting at the Annual General Meeting should you subsequently decide to do so. If a member appoints a proxy and that member attends the Annual General Meeting in person, the proxy appointment will automatically be terminated. 8. A vote withheld is not a vote in law, which means that the vote will not be counted in the calculation of votes for or against the resolution. If no voting indication is given, the proxy will vote or abstain from voting at his or her discretion. The proxy will vote (or abstain from voting) as he or she thinks fit in relation to any other matter which is put before the Annual General Meeting. 10 Lower Grosvenor Place London SW1W 0EN Tel: 020 7416 7780 Email: vct@downing.co.uk Web: www.downing.co.uk Downing LLP is authorised and regulated by the Financial Conduct Authority
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attend and vote at the Annual General Meeting is also entitled to appoint one or more proxies to attend, speak and vote instead of that member. A member may appoint more than one proxy in relation to the Annual General Meeting provided that each proxy is appointed to exercise the rights attached to a different share or shares held by that member. A proxy may demand, or join in demanding, a poll. A proxy need not be a member of the Company but must attend the Annual General Meeting in order to represent his appointor. A member entitled to attend and vote at the meeting may appoint the Chairman or another person as his proxy although the Chairman will not speak for the member. A member who wishes his proxy to speak for him should appoint his own choice of proxy (not the Chairman) and give instructions directly to that person. 2. Delete "the Chairman of the meeting" if it is desired to appoint any other person and insert his or her name and address. If no name is inserted, the proxy will be deemed to have been given in favour of the Chairman of the meeting. If this Form of Proxy is returned without stating how the proxy shall vote on any particular matter the proxy will exercise his discretion as to whether, and if so how, he votes. 3. Any alterations to the Form of Proxy should be initialled. 4. To be valid, this Form of Proxy and the power of attorney or other written authority, if any, under which it is signed or an office or notarially certified copy or a copy certified in accordance with the Powers of Attorney Act 1971 of such power and written authority, must be delivered to Downing LLP, 10 Lower Grosvenor Place, London SW1W 0EN not less than 48 hours (excluding weekends and public holidays) before the time appointed for holding the Annual General Meeting or adjourned meeting at which the person named in this Form of Proxy proposes to vote. In the case of a poll taken more than 48 hours (excluding weekends and public holidays) after it is demanded, the document(s) must be delivered as aforesaid not less than 24 hours (excluding weekends and public holidays) before the time appointed for taking the poll, or where the poll is taken not more than 48 hours (excluding weekends and public holidays) after it was demanded, and be delivered at the meeting at which the demand is made. 5. In the case of a corporation, this form must be under its common seal or under the hand of some officer or attorney duly authorised on that behalf. 6
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IFRS Financial Statements and Shareholders' Report Fiscal Year Ended December 31, 2012 Contents FINANCIAL STATEMENTS I. Balance Sheets 1 II. Income Statements 2 III. Statements of Comprehensive Income 3 IV. Cash Flow Statements 4 V. Statements of Changes in Equity 5 VI. Notes to Financial Statements 1 General information 6 2 Basis of accounting and presentation 7 3 Management of financial risk 12 4 Intangible assets 14 5 Available-for-sale financial assets 14 6 Trade receivables and other current assets 15 7 Cash and cash equivalents 15 8 Share capital 15 9 Trade payables and other current liabilities 16 10 Revenues from ordinary activities 16 11 Other income 16 12 Operating expenses 17 13 Foreign exchange gain/loss 17 14 Amortization expense 17 15 Income tax 18 16 Earnings per share 19 17 Related parties 19 18 Assets held for sale 20 19 Option agreement with COLUMBUS 21 EURO Ressources S.A. I Balance Sheets (in thousands of Euro) NON-CURRENT ASSETS Intangible assets Available-for-sale financial assets CURRENT ASSETS Trade receivables Other current assets Cash and cash equivalents Assets held for sale TOTAL ASSETS EQUITY Share capital Additional paid-in capital Other reserves Net profit for the year TOTAL EQUITY NON-CURRENT LIABILITIES Deferred tax liabilities CURRENT LIABILITIES Trade payables Other current liabilities Current income tax payable TOTAL EQUITY AND LIABILITIES Report to Shareholders Fiscal Year Ended December 31, 2012 Notes As at December 31, 2012 6,441 As at December 31, 2011 7,019 4 6,235 7,019 5 206 - 22,296 18,629 6 11,131 11,
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ings per share 19 17 Related parties 19 18 Assets held for sale 20 19 Option agreement with COLUMBUS 21 EURO Ressources S.A. I Balance Sheets (in thousands of Euro) NON-CURRENT ASSETS Intangible assets Available-for-sale financial assets CURRENT ASSETS Trade receivables Other current assets Cash and cash equivalents Assets held for sale TOTAL ASSETS EQUITY Share capital Additional paid-in capital Other reserves Net profit for the year TOTAL EQUITY NON-CURRENT LIABILITIES Deferred tax liabilities CURRENT LIABILITIES Trade payables Other current liabilities Current income tax payable TOTAL EQUITY AND LIABILITIES Report to Shareholders Fiscal Year Ended December 31, 2012 Notes As at December 31, 2012 6,441 As at December 31, 2011 7,019 4 6,235 7,019 5 206 - 22,296 18,629 6 11,131 11,657 6 27 228 7 10,001 5,584 18 1,137 1,160 28,737 25,648 26,433 19,427 8 625 625 8 104 104 613 (4,452) 25,091 23,150 26,433 19,427 109 137 15.3 109 137 2,195 6,084 9 147 207 9 109 94 9 1,939 5,783 28,737 25,648 Page 1 The accompanying notes are an integral part of these audited IFRS financial statements. EURO Ressources S.A. Report to Shareholders Fiscal Year Ended December 31, 2012 II Income Statements (in thousands of Euro, except per share amount) Revenues from ordinary activities Operating expenses Amortization expense Other
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657 6 27 228 7 10,001 5,584 18 1,137 1,160 28,737 25,648 26,433 19,427 8 625 625 8 104 104 613 (4,452) 25,091 23,150 26,433 19,427 109 137 15.3 109 137 2,195 6,084 9 147 207 9 109 94 9 1,939 5,783 28,737 25,648 Page 1 The accompanying notes are an integral part of these audited IFRS financial statements. EURO Ressources S.A. Report to Shareholders Fiscal Year Ended December 31, 2012 II Income Statements (in thousands of Euro, except per share amount) Revenues from ordinary activities Operating expenses Amortization expense Other Income OPERATING PROFIT Investment income Net foreign exchange loss NET FINANCIAL EXPENSES PROFIT BEFORE INCOME TAX Income tax expense NET PROFIT EARNINGS PER SHARE (/share) Basic Diluted For Fiscal Year Ended December 31, December 31, Notes 2012 2011 10 41,455 37,023 12 (900) (957) 14 (666) (606) 11 239 176 40,128 35,636 - 28 2 13 (303) (294) (275) 39,853 (292) 35,344 15.1 (14,762) (12,194) 25,091 23,150 16 0.401 0.370 16 0.401 0.370 Page 2 The accompanying notes are an integral part of these audited IFRS financial statements.
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Income OPERATING PROFIT Investment income Net foreign exchange loss NET FINANCIAL EXPENSES PROFIT BEFORE INCOME TAX Income tax expense NET PROFIT EARNINGS PER SHARE (/share) Basic Diluted For Fiscal Year Ended December 31, December 31, Notes 2012 2011 10 41,455 37,023 12 (900) (957) 14 (666) (606) 11 239 176 40,128 35,636 - 28 2 13 (303) (294) (275) 39,853 (292) 35,344 15.1 (14,762) (12,194) 25,091 23,150 16 0.401 0.370 16 0.401 0.370 Page 2 The accompanying notes are an integral part of these audited IFRS financial statements. EURO Ressources S.A. Report to Shareholders Fiscal Year Ended December 31, 2012 III Statements of Comprehensive Income (in thousands of Euro) NET PROFIT OTHER COMPREHENSIVE INCOME (LOSS) Currency translation adjustments Unrealized gain (loss) on available-for-sale financial assets Income tax impact on unrealized gain/loss on available-for-sale financial assets Other comprehensive income (loss) TOTAL COMPREHENSIVE INCOME For Fiscal Year Ended December 31, December 31, 2012 2011 25,091 23,150 134 (146) 51 39 25,130 (546) 29 (10) (527) 22,623 Page 3 The accompanying notes are an integral part of these audited IFRS financial statements. EURO Ressources S.A. IV Cash Flow Statements (in thousands of Euro) Report to Shareholders Fiscal Year Ended December 31, 2012 CASH FLOW RELATING TO OPERATING ACTIVITIES Notes For
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The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion the financial statements present fairly, in all material respects, the financial position of Euro Ressources S.A. as at December 31, 2012, and its financial performance and its cash flows for the year then ended in accordance with International Financial Reporting Standards. Neuilly-sur-Seine, March 8, 2013 PricewaterhouseCoopers Audit (signed) "Bruno Tesnière" Bruno Tesnière PricewaterhouseCoopers Audit, SA, 63, rue de Villiers, 92208 Neuilly-sur-Seine Cedex Téléphone: +33 (0)1 56 57 58 59, Fax: +33 (0)1 56 57 58 60, www.pwc.fr Société d'expertise comptable inscrite au tableau de l'ordre de Paris - Ile de France. Société de commissariat aux comptes membre de la compagnie régionale de Versailles. Société Anonyme au capital de 2 510 460. Siège social : 63, rue de Villiers 92200 Neuilly-sur-Seine. RCS Nanterre 672 006 483. TVA n° FR 76 672 006 483. Siret 672 006 483 00362. Code APE 6920 Z. Bureaux : Bordeaux, Grenoble, Lille, Lyon, Marseille, Metz, Nantes, Neuilly-Sur-Seine, Nice, Poitiers, Rennes, Rouen, Strasbourg, Toulouse.
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interest in the Paul Isnard Properties. Page 22 INDEPENDENT AUDITORS' REPORT To the shareholders and Board of directors of Euro Ressources S.A. Report on the financial statements We have audited the accompanying financial statements of Euro Ressources S.A., which comprise the balance sheet as at December 31, 2012 and the statements of income, comprehensive income, changes in equity and cash flows for the year then ended, and a summary of significant accounting policies and other explanatory information. Management's responsibility for the financial statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with International Financial Reporting Standards and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with International Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion the financial statements present fairly, in all material respects, the financial position of Euro Ressources S.A. as at December 31, 2012, and its financial performance and its cash flows for the year then ended in accordance with International Financial Reporting Standards. Neuilly-sur-Seine, March 8, 2013 PricewaterhouseCoopers Audit (signed) "Bruno Tesnière" Bruno Tesnière PricewaterhouseCoopers
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Rella Holding A/S Annual Report 2005 The Annual Report has been submitted to and approved by the Company's Annual General Meeting held on 30 March 2006 Chairman Rella Holding A/S 1 _________________________________________________________________________________________________________________________________________________________________________________________________ CONTENTS Page STATEMENTS Statement by the Board of Directors and the Management 2 Statement by the Company's independent auditor 3 MANAGEMENT REVIEW Company information 4 Basic idea and objective 5 Summary of the year 6 Key figures and ratios 7 Directors' Report 8 Shareholder information 11 Review of the accounts 14 ACCOUNTS 1 JANUARY ­ 31 DECEMBER 2005 Accounting principles 15 Profit and Loss Accounts for the year ended 31 December 2005 16 Balance Sheet at 31 December 2005 17 Cash Flow Statement 19 Notes on the Accounts 20 DEFINITION OF RATIOS 23 Rella Holding A/S 2 _________________________________________________________________________________________________________________________________________________________________________________________________ STATEMENT BY THE BOARD OF DIRECTORS AND THE MANAGEMENT The Board of Directors and the Management have today considered and approved the Annual Report 2005 of Rella Holding A/S. The Annual Report has been prepared in accordance with the Danish Financial Statements Act, Danish accounting guidelines and the requirements which Dansk Autoriseret Markedsplads A/S (Dansk AMP) poses on companies listed at Dansk AMP. In our opinion the accounting policies are appropriate and the Annual Report thus gives a true and fair view of the Company's assets, liabilities, financial position, and net profit. The Annual Report is submitted for the approval of the Annual General Meeting of shareholders. Copenhagen, 14 March 2006 MANAGEMENT Jens Arnth-Jensen BOARD OF DIRECTORS Henrik Christrup (Chairman) Henning Arnth-Jensen Jonna Kjeldsen Henrik Schrøder Rella Holding A/S 3 _________________________________________________________________________________________________________________________________________________________________________________________________ STATEMENT BY THE COMPANY'S INDEPENDENT AUDITOR TO THE SHAREHOLDERS OF RELLA HOLDING A
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STATEMENT BY THE BOARD OF DIRECTORS AND THE MANAGEMENT The Board of Directors and the Management have today considered and approved the Annual Report 2005 of Rella Holding A/S. The Annual Report has been prepared in accordance with the Danish Financial Statements Act, Danish accounting guidelines and the requirements which Dansk Autoriseret Markedsplads A/S (Dansk AMP) poses on companies listed at Dansk AMP. In our opinion the accounting policies are appropriate and the Annual Report thus gives a true and fair view of the Company's assets, liabilities, financial position, and net profit. The Annual Report is submitted for the approval of the Annual General Meeting of shareholders. Copenhagen, 14 March 2006 MANAGEMENT Jens Arnth-Jensen BOARD OF DIRECTORS Henrik Christrup (Chairman) Henning Arnth-Jensen Jonna Kjeldsen Henrik Schrøder Rella Holding A/S 3 _________________________________________________________________________________________________________________________________________________________________________________________________ STATEMENT BY THE COMPANY'S INDEPENDENT AUDITOR TO THE SHAREHOLDERS OF RELLA HOLDING A/S We have audited the Annual Report of Rella Holding A/S for the financial year 1 January ­ 31 December 2005. The Annual Report is the responsibility of the Company's Board of Directors and the Management. Our responsibility is to express an opinion on the Annual Report based on our audit. BASIS OF OPINION We conducted our audit in accordance with Danish Auditing Standards. Those standards require that we plan and perform the audit to obtain reasonable assurance that the Annual Report is free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the Annual Report. An audit also includes assessing the accounting policies used and significant estimates made by the Board of Directors and the Management, as well as evaluating the overall Annual Report presentation. We believe that our audit provides a reasonable basis for our opinion. Our audit has not resulted in any qualification. OPINION In our opinion, the Annual Report gives a true and fair view of the Company's financial position at 31 December 2005 and of the result of the Company's operations for the financial year 1 January ­ 31 December 2005 in accordance with the Danish Financial Statements Act and Danish Accounting Standards. Copenhagen, 14 March 2006
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/S We have audited the Annual Report of Rella Holding A/S for the financial year 1 January ­ 31 December 2005. The Annual Report is the responsibility of the Company's Board of Directors and the Management. Our responsibility is to express an opinion on the Annual Report based on our audit. BASIS OF OPINION We conducted our audit in accordance with Danish Auditing Standards. Those standards require that we plan and perform the audit to obtain reasonable assurance that the Annual Report is free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the Annual Report. An audit also includes assessing the accounting policies used and significant estimates made by the Board of Directors and the Management, as well as evaluating the overall Annual Report presentation. We believe that our audit provides a reasonable basis for our opinion. Our audit has not resulted in any qualification. OPINION In our opinion, the Annual Report gives a true and fair view of the Company's financial position at 31 December 2005 and of the result of the Company's operations for the financial year 1 January ­ 31 December 2005 in accordance with the Danish Financial Statements Act and Danish Accounting Standards. Copenhagen, 14 March 2006 Mortensen & Beierholm Statsautoriseret Revisionsaktieselskab Thomas Benedictsen-Nislev State Authorized Public Accountant Rella Holding A/S 4 _________________________________________________________________________________________________________________________________________________________________________________________________ COMPANY INFORMATION COMPANY Rella Holding A/S c/o Nykredit Portefølje Bank A/S Otto Mønsteds Plads 9 DK-1780 Copenhagen V Telephone: Facsimile: Home page: E-mail: 0045 33 75 92 00 0045 33 75 91 70 www.rella.dk rella@rella.dk CVR-no.: Founded: Domicile: 15 35 94 39 1 August 1991 Copenhagen BOARD OF DIRECTORS Henrik Christrup, Chairman Henning Arnth-Jensen Jonna Kjeldsen Henrik Schrøder MANAGEMENT Jens Arnth-Jensen AUDITORS State Authorized Public Accountant Thomas Benedictsen-Nislev Mortensen & Beierholm Statsautoriseret Revisionsaktieselskab Vester Søgade 10 DK
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Mortensen & Beierholm Statsautoriseret Revisionsaktieselskab Thomas Benedictsen-Nislev State Authorized Public Accountant Rella Holding A/S 4 _________________________________________________________________________________________________________________________________________________________________________________________________ COMPANY INFORMATION COMPANY Rella Holding A/S c/o Nykredit Portefølje Bank A/S Otto Mønsteds Plads 9 DK-1780 Copenhagen V Telephone: Facsimile: Home page: E-mail: 0045 33 75 92 00 0045 33 75 91 70 www.rella.dk rella@rella.dk CVR-no.: Founded: Domicile: 15 35 94 39 1 August 1991 Copenhagen BOARD OF DIRECTORS Henrik Christrup, Chairman Henning Arnth-Jensen Jonna Kjeldsen Henrik Schrøder MANAGEMENT Jens Arnth-Jensen AUDITORS State Authorized Public Accountant Thomas Benedictsen-Nislev Mortensen & Beierholm Statsautoriseret Revisionsaktieselskab Vester Søgade 10 DK-1601 Copenhagen V ANNUAL GENERAL MEETING The Annual General Meeting will be held on 30 March 2006 at 16.00 at the Company's office, Otto Moensteds Plads 9, DK-1780 Copenhagen V. Rella Holding A/S 5 _________________________________________________________________________________________________________________________________________________________________________________________________ BASIC IDEA AND OBJECTIVE BASIC IDEA Rella Holding A/S is a holding company for B-shares in Carl Allers Etablissement A/S. It is Rella Holding A/S' basic idea to participate as a passive, long-term investor in Carl Allers Etablissement A/S, Scandinavia's leading publisher of consumer magazines with dominant market positions in Denmark, Norway, and Sweden as well as a rapidly growing market share in Finland. Besides holding shares in Carl Allers Etablissement A/S, § 2 in Rella Holding A/S' articles of association specifies that the Company can "invest directly or indirectly in other listed or unlisted securities". Rella Holding A/S has no plans to do so but wishes to concentrate its efforts on the holding in Carl Allers E
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ersk Oil Qatar A/S, Mærsk Olie Algeriet A/S (BM). Henning Arnth-Jensen 424,060 None Jonna Kjeldsen 817,100* Montra Hotel A/S (D). IC Electronic A/S, Rivimmo A/S (BM). Henrik Schrøder 158,200 Johs. Rasmussen, Svebølle A/S, Penol A/S ( BF). Chr. Olsen Holding A/S, Zensys A/S (BM). TTiT AS, TTiT Ejendomme A/S (D and BM). Management Jens Arnth-Jensen 316,591 Ringkjoebing Landbobank A/S (ABM) *Through Montra Foundation (BF) = Chairman, (BM) = Board member, (ABM)= Advisory Board Member, (D) = Managing Director Rella Holding A/S 23 _________________________________________________________________________________________________________________________________________________________________________________________________ DEFINITION OF RATIOS Ratios have been prepared in accordance with the Danish Society of Investment Professionals' "Recommendations and Ratios 1997". The ratios used in the tables containing key figures and ratios for Rella Holding A/S and Carl Allers Etablissement A/S have been calculated in the following way: Return on sales Return on assets Operating assets Gross margin Solvency ratio Net profit Return on equity Earnings Per Share (EPS) Book value at year-end Pay-out ratio Price Earnings ratio (PE) Price/book value (PB) Result of primary activities x 100 Turnover, net Result of primary activities x 100 Average operating assets Operating assets are total assets minus cash and liquid securities, other interest bearing assets and shares in associated companies Gross profit x 100 Turnover, net Equity at year-end minus minority interests x 100 Total assets at year-end Profit after tax minus the share belonging to minority interests Net profit x 100 Average equity minus minority interests Net profit Average number of shares Equity excluding minority interests, year-end Number of shares at year-end Total dividend payment Net profit Market price EPS Market price Book value
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,262 24,883 0 97,145 % of share capital 2005 2004 1.44 1.07 0.02 0.37 -1,46 0.00 0.00 1.44 5. Information on related parties and transactions with such parties Rella Holding A/S has no related parties with a controlling interest. Rella Holding A/S' related parties with a considerable influence are the Company's Board of Directors and Management. During 2005, no transactions took place between the Company and its related parties. 6. Board of Directors and Management Listed below are the Board of Directors' and the Management's shareholdings in Rella Holding A/S as well as their managerial positions in other Danish limited companies: Board of Directors Number of shares Other managerial positions Henrik Christrup, Chairman 0 Dana Lim A/S, A/S Dampskibsselskabet D.F.K., Nyinvest A/S (BF). Mærsk Olie og Gas A/S, Maersk Oil Qatar A/S, Mærsk Olie Algeriet A/S (BM). Henning Arnth-Jensen 424,060 None Jonna Kjeldsen 817,100* Montra Hotel A/S (D). IC Electronic A/S, Rivimmo A/S (BM). Henrik Schrøder 158,200 Johs. Rasmussen, Svebølle A/S, Penol A/S ( BF). Chr. Olsen Holding A/S, Zensys A/S (BM). TTiT AS, TTiT Ejendomme A/S (D and BM). Management Jens Arnth-Jensen 316,591 Ringkjoebing Landbobank A/S (ABM) *Through Montra Foundation (BF) = Chairman, (BM) = Board member, (ABM)= Advisory Board Member, (D) = Managing Director Rella Holding A/S 23 _________________________________________________________________________________________________________________________________________________________________________________________________ DEFINITION OF RATIOS
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