• Section 3: Cost base of your Viterra shares

    In this section you work out the cost base of your new Viterra shares. If you chose the maximum cash option, skip this section and section 4.

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

    Column 8: Acquisition date

    The acquisition date for your Viterra shares is 23 September 2009, which was the implementation date of the acquisition. We have pre-filled this column for you.

    Column 9: Number of Viterra shares

    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 9.

    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 cash

    None

    Maximum scrip

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


    Attention

    Remember, even though you chose maximum scrip, you received Viterra shares for only 56.33% of your ABB Grain shares because of the scale back.

    End of attention

    Round each answer to a full number and enter the results in column 9.

    Add up the figures in column 9 and compare your answer to the number of shares you entered 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 9 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 10: Cost base of Viterra shares received

    The cost base of your Viterra shares is the market value of those shares when you received them, which was $10.376. Work out the cost base for each of your parcels of Viterra shares:

    column 9 (number of shares received) x $10.376

    Enter the results into column 10.

    If you did not receive any Viterra CDIs for your ABB Grain shares, skip section 4.

      Last modified: 21 Mar 2013QC 27250