ETASSUM23120 - SCHEDULE 2 SHARE INCENTIVE PLAN (SIP): SHARES THAT MAY BE AWARDED: WHEN REQUIREMENTS MUST BE SATISFIED Eligible shares must meet the relevant requirements of Schedule 2: * at

the time when shares are acquired by the trustees of the plan for the purpose of making awards to participants, and * at the date when the shares are awarded to participants under the rules

of the Schedule 2 SIP. It is important that: * the shares satisfy the relevant requirements when the plan trustees acquire them because the CT deduction may depend on it, * the shares

satisfy the relevant requirements at the date of award because a Schedule 2 SIP must provide for participants to acquire: * shares that satisfy paragraph 26-29, or * shares that replace such