Report of The Board in relation to remuneration policy and practice

10.3.2 Short Term Incentive Plan– HBOS Executive Directors

All Executive Directors, excluding Philip Gore-Randall, who did not join the Group until 2007, have conditional entitlements to shares arising from sharekicker. Where the annual incentive for 2003 and/or 2004 and/or 2005 was taken in shares and these shares are retained in trust for three years, additional shares may also be transferred to the Directors. Details of these shares are set out in Table 5a.

All Executive Directors, excluding Mike Ellis and Philip Gore-Randall, who did not join the Group until 2007, have performance contingent entitlements to shares arising from the EPS performance based long term incentive arrangements outlined in Section 7.4 of this report. Where the annual incentive for 2006 was taken in shares and these shares are retained in trust for three years, additional performance shares may also be transferred to the Directors. Details of these shares are set out in Table 5a.

All Executive Directors, excluding Mike Ellis and Philip Gore- Randall, who did not join the Group until 2007, had the option to switch share awards effective from March 2005 and March 2006 from the sharekicker arrangements (described in the first paragraph above) to the EPS performance-based long term incentive arrangements (described in the second paragraph above). All relevant Executive Directors chose to do so.

The basic and additional shares shown in Table 5a which vested in 2007, and have been retained, are also included in Table 4.

Table 5a

 

 

At 31.12.06/01.01.07
Added in year
At 31.12.07
  Award effective from Basic shares Additional shares Basic shares Additional shares Released in year Basic shares Additional shares
                 
Peter Cummings Mar 04 3,807 1,903     5,710    
  Mar 05 10,808 7,205       10,808 7,205
  Mar 06 15,153 12,626       15,153 12,626
  Mar 07     8,366 8,366   8,366 8,366
    29,768 21,734       34,327 28,197
                 
Jo Dawson Mar 04 11,280 5,640     16,920    
  Mar 05 14,648 9,765       14,648 9,765
  Mar 06 14,232 11,859       14,232 11,859
  Mar 07     17,672 17,672   17,672 17,672
    40,160 27,264       46,552 39,296
                 
Mike Ellis Mar 04 17,315 8,657     25,972    
  Mar 05 34,069 17,034       34,069 17,034
    51,384 25,691       34,069 17,034
                 
Phil Hodkinson Mar 04 12,826 6,413     19,239    
  Mar 05 20,511 13,674       20,511 13,674
  Mar 06 23,052 19,209       23,052 19,209
  Mar 07     23,887 23,887   23,887 23,887
    56,389 39,296       67,450 56,770
                 
Andy Hornby Mar 04 18,437 9,218     27,655    
  Mar 05 28,436 21,327       28,436 21,327
  Apr 05 141,826 70,913       141,826 70,913
  Mar 06 27,462 27,462       27,462 27,462
  Mar 07     33,791 42,238   33,791 42,238
    216,161 128,920       231,515 161,940
                 
Colin Matthew Mar 04 12,505 6,252     18,757    
  Mar 05 20,511 13,674       20,511 13,674
  Mar 06 22,050 18,374       22,050 18,374
  Mar 07     22,333 22,333   22,333 22,333
    55,066 38,300       64,894 54,381
                 
Dan Watkins Mar 04 4,994 2,497     7,491    
  Mar 05 3,744 2,496       3,744 2,496
  Mar 06 7,094 5,911       7,094 5,911
  Mar 07     13,530 13,530   13,530 13,530
    15,832 10,904       24,368 21,937
Notes to Table 5a
Note 1:

Shares under these plans were awarded using an average market price around the date of award, as follows:

Plan
Share award price £
Mar 04 – Mar 07
7.36
Mar 05 – Mar 08
8.19
Apr 05 – Apr 08
8.32
Mar 06 – Mar 09
9.86
Mar 07 – Mar 10
10.58
Note 2:

Shares will be released after three years, subject to the basic shares still being held and to the participant still being in the Group’s employment at that time or being a qualifying leaver.

For awards effective from March 2005 and/or March 2006, where the additional shares are partially contingent on EPS performance as outlined in last year’s report, the ‘on target’ additional share award is shown in the table.

For awards effective from March 2007, where the additional shares are wholly contingent on EPS performance, the ‘on target’ additional share award is shown in the table.

Note 3:

The performance period for the March 2005 award ended on 31 December 2007. HBOS’s EPS growth, in excess of the RPI, over the relevant performance period, was equivalent to 5.71% p.a., so an additional share award of 65.06% (72.99% in the case of the Chief Executive) of the basic award will be released to award recipients in March 2008.

Note 4:

Because the basic shares are the participant’s entitlements, they are shown net of original income tax and National Insurance liability. The additional incentive shares are shown in a like manner although, in practice, the number of additional shares is grossed-up to take into account the associated income tax and National Insurance payable by the participant. Those released in 2007 represented the basic shares purchased by the Director’s own annual cash incentive in March 2004 plus the net number of additional shares arising as a result of sharekicker. The closing market price of the Group’s ordinary shares on the date of release was £10.81.

Note 5:

Certain former Executive Directors also have entitlements to shares arising from this plan. These remain subject to the same plan rules as apply to existing Executive Directors and the Notes apply in like manner, except when a Director leaves prior to the EPS performance period commencing, in which case the additional shares awarded will be restricted to 50%. Details of these shares are set out below.

Table 5b

      At 31.12.06/ 01.01.07   Added in year     At 31.12.07
  Left Award effective from Basic shares Additional shares Basic shares Additional shares Released in year Basic shares Additional shares
                   
Gordon McQueen 31.12.03 Mar 04 17,128 8,564     25,692    
      17,128 8,564          
                   
George Mitchell 31.12.05 Mar 04 17,315 8,657     25,972    
    Mar 05 26,338 13,169       26,338 13,169
    Mar 06 27,375 13,687       27,375 13,687
      71,028 35,513       53,713 26,856
                   
Sir James Crosby 31.07.06 Mar 04 24,850 12,425     37,275    
    Mar 05 38,458 19,229       38,458 19,229
    Mar 06 35,079 17,539       35,079 17,539
    Mar 07     26,354 13,177   26,354 13,177
      98,387 49,193       99,891 49,945
                   
Benny Higgins 10.08.07 Mar 07     24,275 24,275   24,275 24,275
                24,275 24,275

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