CERTAINTY INGENUITY ADVANTAGE. One Plan. Our employee share plan

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1 CERTAINTY INGENUITY ADVANTAGE One Plan Our employee share plan

2 One plan - Our employee share plan One Plan is our employee share plan, where you and your colleagues from around the world can become owners of our company by purchasing shares in Computershare. Please take time to read this before deciding whether you would like to join One Plan. In the UK, One Plan is a HM Revenue and Customs tax favoured Share Incentive Plan (SIP). Everyone can join One Plan, whether full or part-time, brand new or long-serving. You can join One Plan from as little as 10 a month, so everyone can share in the success of our company; success that you help to create. Our employee share plan Plus for every share purchased, you will receive one extra share for free. Please select a section of the brochure below to find out more about One Plan and decide whether you would like to join. Introduction

3 How it works up to You decide how much money you would like to invest in shares each month. 2. We ll deduct your contributions from your pre-tax salary, so you won t have to pay Income Tax or National Insurance Contributions (NIC) on the contributions. 3. Each month we ll use your contribution to purchase shares in Computershare, called Partnership Shares. 4. For each Partnership Share you buy, we ll give you one free. These free shares are called Matching Shares. 5. Like most companies, we occasionally pay dividends to our shareholders. If you join One Plan before the 25th of any month, we will aim to have your first payment start the following month. If we experience any issues with your application, your salary deduction may take place at a later date. How it works

4 Matching Shares are the free shares we give you on a 1:1 basis for every Partnership Share you purchase. If you withdraw your Partnership Shares within two years of the date of award, you will lose the corresponding Matching Shares. Dividend Shares Like most companies we occasionally pay dividends to our shareholders as a reward for investing in the company. Any dividends we pay to you will be reinvested in the share plan as additional shares called Dividend Shares. Partnership Shares are the shares you ve purchased in Computershare using the money you ve decided to contribute each month. The shares

5 What if I leave? If you leave Computershare you will no longer be able to contribute to One Plan and you will cease to be a participant. Any shares that you hold in the plan will need to be removed as the legislation does not allow any shares to remain in One Plan if you leave Computershare for any reason. Any contributions you ve already made will be used to purchase Partnership Shares on the next purchase date. We ll send you a leaver pack outlining your choices in respect of your shares. Whether you can keep your Matching Shares will depend on your reason for leaving. The table below shows if you can keep your Matching Shares for different leaving scenarios. Reason Resignation Dismissal Death, Disability, Injury, Redundancy, Retirement, Change in control of our company, TUPE transfers, Other circumstances ending the associated company status of your employing company Treatment of Matching Shares If your employment is terminated or you resign within two years of an award of Partnership Shares, you will lose your Matching Shares. Entitlement to 100% of Matching Shares. As mentioned above, if you leave Computershare, any shares you hold in One Plan must be withdrawn and, depending on your reason for leaving and the length of time the shares have been held in One Plan, you may have to pay Income Tax and NIC. What if I leave?

6 What tax will I need to pay? There will be no Income Tax or NIC to pay if you leave because of: The information below is only a general guide. Tax legislation may change and current legislation will take precedence. If you are in any doubt as to your own tax position you should seek independent financial advice. > > Redundancy > > Injury or disability > > Retirement in accordance with our normal retirement policies > > A transfer of employment to which the Transfer of Undertaking (Protection of Employment) Regulations 2006 applies > > A change in control of our company > > Other circumstances ending the associated company status of your employing company > > Death. Tax & NICs

7 Joining our share plan One Plan is open to everyone who is employed by Computershare. Simply visit: Create a PIN and answer the security questions Select apply Enter the amount you wish to contribute (you can stop or change this at any time) Confirm, and you re done! If you join One Plan before the 25th of any month, we will aim to start collecting your contributions the following month. However, if we experience any issues with your application, your first contribution may be deducted at a later date. Once you ve joined One Plan, you ll be able to track the number of shares you own by logging onto your account at You can also use your account to change, stop or restart your contributions, sell shares. How to join

8 Questions & answers Am I eligible to join One Plan? All permanent employees working for a UK Computershare subsidiary who have UK taxable earnings, both full and part time, are eligible to participate in One Plan. How are shares purchased? We ll use the money that you contribute to purchase Partnership Shares. Your shares are bought on the Australian stock market. We ll purchase these shares on a set day each month (or the next business day if this falls over the weekend or on a public holiday). The price you pay is the market price of the shares at that time and will change each month. In what currency will shares be purchased? We ll purchase your shares in Australian Dollars (AUD). We will convert your contributions from your local currency into AUD using a spot exchange rate on the day of conversion. How do I make changes to my monthly contribution? If you decide that you would like to increase, decrease or stop your monthly contributions you can do this by logging into your account at oneplan. Once you have logged into your account, select Contributions and then select Change. Any instruction must be made before the 1st of the month to enable these changes to be made in your next salary. What stock exchange are the shares listed on? Your shares are listed and will be purchased on the Australian Stock Exchange (ASX). What rights do I have with respect to my Shares? As a shareholder in Computershare, you can direct the Trustee as to how you wish to vote on resolutions concerning the company. We will contact you each year prior to Computershare s AGM so that you may direct the Trustee how you wish to vote on any resolutions. When and how can I sell my Partnership Shares? You can sell any number of your Partnership Shares and qualifying Matching Shares at any time by logging into your account. When you request to sell the shares we ll complete the transaction as soon as possible following your instruction, as long as the Australian Stock Exchange is open. We will then transfer the proceeds of the sale to your bank account. You will need to pay any costs for the sale and you will be able to see those costs online by logging on to your account. Remember if you sell Partnership Shares before the end of the 2 year holding period, you will forfeit the related Matching Shares. Q&A

9 What if I transfer overseas? This depends on the circumstances of your transfer. Please contact employee services at: EmployeeServices@computershare.co.uk for information relevant to you. If I am on maternity leave can I contribute into the Plan through my bank account? You cannot contribute to One Plan through your own bank account as you can only use your pre-tax and NIC salary. You can make contributions to One Plan out of your maternity pay (the deductions will be made by the company from Statutory Maternity Pay (SMP) or any enhanced company maternity pay). Alternatively, you can suspend your contributions while you are away and restart your contributions when you return to work. What happens if I go on parental leave? You cannot contribute to the One Plan through your own bank account as you can only use your pre-tax and NIC salary. You can make contributions to the One Plan out of your paternity pay (the deductions will be made by the company from Ordinary or Additional Paternity Pay). During any period that you do not receive a salary or paternity pay, or if this is insufficient to make contributions, no deductions will be made. Alternatively, you can suspend your contributions while you are away and restart your contributions when you return to work. As soon as you return from leave and if your salary is sufficient, deductions will be taken again. Please note that you cannot make up any previously missed payments. What are the risks? There are risks associated with owning shares. Share prices may go down as well as up. The value of your shares will also be subject to fluctuations in exchange rates, because the shares are traded in Australian Dollars. You should consider these risks before joining the plan and you should consult with an independent advisor if you are unsure how One Plan impacts on you personally. What records do I have to keep for the HM Revenue & Customs? For Capital Gains Tax (CGT) purposes and to comply with income tax self-assessment, you must keep; > The dates and numbers of shares awarded to you under One Plan > The market value of the shares on the relevant award dates > Correspondence from the Plan Administrator about transactions involving the shares. You can view all of these details online by logging into your account at Q&A

10 Does participation in One Plan impact on my terms and conditions of employment? No. Participating in One Plan won t impact the payments made under the terms of your contract of employment. For example, pensions, bonuses and overtime will continue to be linked to your gross basic salary and will not be affected by participating in One Plan. However, please note that deductions from your pay to purchase Partnership Shares may affect your entitlement to, or the level of some contributory social security benefits, statutory maternity pay and statutory sick pay. They may also have a similar effect on some contributory social security benefits paid to your spouse. The effect is particularly significant if your earnings are brought below the lower earnings for National Insurance purposes. Information on the effect of deductions from your salary to purchase Partnership Shares on your entitlement to social security benefits, statutory sick pay and statutory maternity pay may be obtained from any office of the HM Revenue & Customs, the Department of Work and Pensions. For additional information, please ask the HM Revenue & Customs for a copy of booklet IR177 entitled Share Incentive Plans and your Entitlement to Benefits. What will happen to shares held in One Plan if I die? All the shares in your account, including Matching Shares, will be passed to your estate. The trustee will transfer the shares to your legal representatives upon the production of the necessary documentation. In these circumstances, there is no liability to income tax or NIC on the release of shares from One Plan. Who are the Trustees of One Plan? The trustee of the One Plan is Computershare Trustees Limited, a wholly owned subsidiary of Computershare Limited in the UK. Computershare Trustees Limited is a corporate body and therefore generally acts through its board of directors and company secretary. The directors of the company are responsible for the management of the company and ensuring that it fulfils its legal obligations as a trustee. Computershare Trustees Limited acts as a trustee to a large number of employee share plans, the administration of which is generally carried out by Computershare Investor Services on its behalf. The directors meet on a regular basis to review the performance of Computershare Investor Services as administrator of these employee share plans. Is One Plan subject to staff dealing rules? Certain employees may not deal in Computershare Limited shares during the closed period i.e. the 2 months prior to the announcement of the annual and interim results. Q&A

11 Further Information If you have any questions or if you require any further information please contact The legal terms and conditions applying to One Plan are set out in the Partnership Share Agreement and the Plan Rules. In the event of any conflict between this brochure, the Partnership Share Agreement or the Plan Rules, the Plan Rules shall prevail. Please be aware that we cannot provide you with tax, legal, financial or investment advice in relation to One Plan. Therefore this brochure is for guidance only. It is not an advisory document and may not take account of your personal circumstances. We recommend that you obtain your own advice in these areas if you are unsure. Eligibility for social security benefits may be affected by joining One Plan. Q&A