Академический Документы
Профессиональный Документы
Культура Документы
o UK 33 o Institutional investors 94
o US 33 o Our people* 3
o Rest of world 34 o Other individuals 3
Dividends
Ordinary share owners have received the following dividends in respect of each financial year:
2016 2015 2014 2013 2012
Interim or first interim dividend per ordinary share 19.55p 15.91p 11.62p 10.56p 8.80p
Final dividend per ordinary share 37.05p 28.78p 26.58p 23.65p 19.71p
Total 56.60p 44.69p 38.20p 34.21p 28.51p
Queensway House
Hilgrove Street
St Helier
Jersey
JE1 1ES
238
The Company’s registered number is 111714.
WPP ANNUAL REPORT 2016
About share ownership
Information for share owners
ADR holders are eligible for all stock dividends or other Dividends received on or before 5 April 2016
entitlements accruing on the underlying WPP plc shares and Cash dividends received from WPP plc by individual share
receive all cash dividends in US dollars. These are normally owners resident in the UK will generally be subject to UK
paid twice a year. income tax on the gross amount of any dividends paid by
Dividend cheques are mailed directly to the ADR holder WPP with a tax credit equal to one-ninth of the dividend
on the payment date if ADRs are registered with WPP’s US received; tax credits are not repayable to UK holders with
depositary. Dividends on ADRs that are registered with no tax liability.
brokers are sent to the brokers, who forward them to ADR Individuals whose income is within the basic tax rate
holders. WPP’s US depositary is Citibank N.A. (address on band are liable to tax at 10% on the dividend income
page 238). and the tax credit will satisfy their income tax liability
Dividends per ADR in respect of each financial year are on UK dividends. For higher tax rate payers the rate of
set out below. tax on dividend income for dividends is 32.5% whilst for
individuals with income of £150,000 or more, the rate
2016 2015 2014 2013 2012
is 37.5%, with relief available for the tax credit referred
In £ sterling
to above. The gross amount of the cash dividend will be
Interim1 97.75p 79.55p 58.10p 52.80p 44.00p
regarded as the top slice of the WPP share owner’s income
Final 185.25p 143.90p 132.90p 118.25p 98.55p
and will be subject to UK income tax as set out above.
Total 283.00p 223.45p 191.00p 171.05p 142.55p
Capital gains tax
In US dollars2 The market value of an ordinary share at 31 March 1982
Interim1 132.42¢ 121.62¢ 95.72¢ 82.61¢ 69.75¢ was 39p. Since that date rights issues have occurred in
Final 250.96¢ 219.99¢ 218.95¢ 185.01¢ 156.22¢ September 1986, August 1987 and April 1993. For capital
Total 383.38¢ 341.61¢ 314.67¢ 267.62¢ 225.97¢ gains tax purposes the acquisition cost of ordinary shares
In 2012, first interim dividend.
1 is adjusted to take account of such rights issues. Since any
These figures have been translated for convenience purposes only, using the adjustments will depend on individual circumstances, share
2
approximate average rate for the year shown on page 186. This conversion
should not be construed as a representation that the pound sterling amounts owners are advised to consult their professional advisors.
actually represent, or could be converted into, US dollars at the rates indicated.
Capital gains
Dollar amounts paid to ADR holders depend on the As liability to capital gains tax on a disposal of WPP shares
sterling/dollar exchange rate at the time of payment. will depend on individual circumstances, share owners are
No withholding tax is imposed on dividends paid to ADR advised to consult their professional advisors.
holders and there will be no entitlement to offset any part
of the notional UK taxation credit against any US taxation
liability. The dividends received will be subject to US taxation.