DBSH Share Plan STRENGTHEN TECHNOLOGY AND INFRASTRUCTURE PLATFORM

41.3 DBSH Share Plan

Under the DBSH Share Plan the Share Plan, the Company’s ordinary shares may be granted to Group executives who hold such rank as may be determined by the Committee appointed to administer the Share Plan from time to time. The awards could be performance-based andor time-based. Where time-based awards are granted, they will only vest after the satisfactory completion of time-based service conditions. Participants are awarded shares of the Company, their equivalent cash value or a combination of both as part of their deferred bonus at the discretion of the Committee. A time-based award comprises two elements, namely, the main award and the retention also known as “kicker” award. The shares comprised in the retention award constitute twenty percent of the shares comprised in the main award. Effective 2010, the deferral period for unvested shares was extended from a 3-year period to a 4-year period showing a more prudent risk management arrangement. Under the new vesting schedule, thirty-three percent of the shares comprised in the main award will vest two years after the date of grant. A further thirty-three percent of the shares comprised in the main award will vest three years after the date of grant. The remainder thirty-four percent of the shares comprised in the main award, together with the shares comprised in the retention award, will vest four years after the date of grant. For time-based awards, the fair value of the shares awarded are computed based on the market price of the ordinary shares at the time of the award and is amortised through the income statement over the vesting period. At each balance sheet date, the Group revises its estimates of the number of shares expected to vest based on non-market vesting conditions and the corresponding adjustments are made to the income statement and Share Plan reserves. The following table sets out the movement of the unissued ordinary shares of the Company under outstanding options, the weighted average exercise prices and expiration dates. 2011 2010 Unissued number of Weighted Unissued number of Weighted ordinary shares average ordinary shares average under outstanding exercise under outstanding exercise options price options price Balance at 1 January 11,417,819

12.58 14,920,398