Remuneration report

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This Report contains the information required under the Code on Corporate Governance and under the Directors’ Remuneration Report Regulations 2002. A resolution to approve the Report will be proposed at the 2005 Annual General Meeting. The Chairman of the Remuneration Committee will be available to answer questions about directors’ remuneration at the Annual General Meeting.

Remuneration Committee

At the commencement of 2004, the Remuneration Committee comprised David Bell (Chairman of the Committee), Alison Carnwath and John Potter. During the year Alison Carnwath left the Committee and Michael Harper, Nigel Moore and Will Wyatt joined the Committee.

Under its terms of reference, the Committee, on behalf of the Board, determines the remuneration packages including bonus arrangements, participation in incentive schemes, pension contributions and all other benefits received by the executive directors. In the event of the termination of employment of those directors, the Committee would also determine any compensation payments, after taking appropriate legal advice. The Committee also makes recommendations to the Board, within its terms of reference, on the framework of senior executive remuneration including terms of service, pay structure, bonus and share incentive arrangements and other benefits.

The Chief Executive, Gareth Rhys Williams, attends meetings by invitation of the Committee but is not present when his remuneration is being considered. The remuneration of the nonexecutive directors is determined by the Board as a whole with the relevant non-executive director abstaining when his or her remuneration is considered.

Remuneration policy

The executive directors’ remuneration comprises a basic salary plus, under the Executive Bonus Scheme, company and/or individual performance-related elements of up to 100% of salary. Therefore, if they achieve maximum performance in relation to the performance-related elements of their remuneration, these elements would, in total, account for 50% of their total cash remuneration.

Remuneration packages are formulated to attract, retain and motivate executive directors and senior executives of the quality required, without being excessive, by reference to salary and benefit surveys supplied by one or more external sources. They take into account the responsibilities involved, remuneration packages in comparable companies that have similar international operations, relative performance and both internal and external advice. Remuneration and benefits reflect responsibility and market comparisons.

The notice period by the Company under the service contracts of the executive directors is 12 months. The normal retirement age of executive directors is 60. Executive directors’ service contracts do not provide for pre-determined amounts of

compensation in the event of early termination by the Company. The Committee’s policy in the event of early termination of employment is to mitigate compensation to the fullest extent practicable.

The Committee believes that it is beneficial for an executive director to take up one external, non-executive appointment. Remuneration received by a director in respect of such an external appointment would be retained by the director. The Committee currently has no intention of amending the above stated policy for 2005 and future years, although it will be reviewed from time to time.

When reviewing and determining executive and non-executive directors’ and senior management’s remuneration, advice is sought and received from one or more external remuneration and benefit consultants and their various surveys of remuneration and fees and also internally from the Chief Executive, Gareth Rhys Williams, and the Company Secretary, Roland Peate. Towers Perrin, which was formally appointed in early 2003, has, during the year, provided independent advice to the Committee. The Committee has also received external advice from Monks Partnership and Deloitte & Touche.

Chairman and the other non-executive directors

The Chairman and the other non-executive directors do not have service contracts but have letters of appointment. The initial period of their appointments is normally three years but may, by mutual consent and with the approval of the Nominations Committee and the Board, be extended for a further three years. In exceptional circumstances appointments may be extended beyond six years, by mutual consent and with the approval of the Nominations Committee and the Board, if it is in the interests of the Group to do so.

Executive directors

Executive directors’ remuneration comprises basic salary, bonus, share incentives, company vehicle or cash allowance, fuel where a company vehicle is provided, medical health insurance, membership of the Group’s Executive Pension Scheme, life assurance and additionally, for Gareth Rhys Williams, contributions towards a permanent health arrangement. Contributions are also paid by the Company to a funded unapproved retirement benefits scheme for Gareth Rhys Williams of an amount equal to the difference between the Inland Revenue earnings cap and his basic salary.

It is the Company’s policy to make provision for pensions for executive directors through funded retirement benefit schemes. Up to the maximum level permitted by Inland Revenue rules, retirement benefits are provided through an approved retirement benefit scheme. For further information, see the table entitled Pensions Related Remuneration.

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Information correct at 13/04/05