Sappi Limited

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Website: N/A
Stock Symbol: NYSE: SPP
Market Value: N/A (in millions)

º any asset or business with retrospective effect (whether or not the effective date precedes the date of incorporation of the company) on terms that the company shall be entitled to the profits and/or shall bear the losses in respect of that asset or business from the effective date;

º 34.2 º any share or security, with the right to receive dividends or interest, accrued in respect of any period prior to such purchase,

the company shall not be obliged to capitalise any such profits, losses, dividends or interest, and the directors may in their discretion treat the whole or any part thereof for all purposes as revenue profits or revenue losses of the company.

35 BRANCH REGISTER

The company shall be entitled to cause a branch share register to kept in any foreign country and to close any such branch share register.     

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