• Section 3: Cost base of your Viterra shares

    In this section, you work out the cost base of your new Viterra shares.

    If you elected to receive Viterra CDIs instead of Viterra shares, skip this section and go to section 4.

    Column 9: Acquisition date

    For the purposes of scrip-for-scrip rollover and the 12-month rule (see column 8), you are taken to have acquired your Viterra shares on the date you acquired your original ABB Grain shares. Copy the date from column 2 into column 9.

    Column 10: Number of Viterra shares received

    Check the certificate you received from Viterra and enter the total number of Viterra shares you received in the total box at the bottom of column 10.

    Use the following table to work out the number of Viterra shares you received for each parcel of ABB Grain shares:

    Option

    Number of Viterra shares

    Standard

    Column 3 (number of ABB Grain shares) x 0.4531

    Maximum scrip

    Column 3 (number of ABB Grain shares) x 56.33% x 0.9062

    Round each answer to a full number and enter the results in column 10.

    Add up the figures in column 10 and compare your answer to the number you have in the total box (from your certificate). If the figures do not match, adjust the rounding of individual parcels to make them add up to the number on your certificate.

    Attention

    Column 10 must match the total on the certificate you received from Viterra. Any adjustment you make to your individual parcels must be done on a reasonable basis.

    End of attention

    Column 11: Cost base of your Viterra shares

    The cost base of the Viterra shares you received is a percentage or proportion of the cost base of your ABB Grain shares (also referred to as the relevant proportion of the cost base).

    Work out the cost base of your Viterra shares using the following table:

    Option

    Relevant proportion

    Standard

    Column 4 (cost base of parcel) x 51.94%

    Maximum scrip

    Column 4 (cost base of parcel) x 56.33%

    Enter the results in column 11.

      Last modified: 21 Mar 2013QC 27251