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RESOLUCIÓN N.° 354/AGC/15

Agencia Gubernamental de Control

RESOLUCIÓN N.° 354/AGC/15

C Intangible assets As at December 31, 2005 $’000 At September 5, 2005

Additions in the period 443

At December 31, 2005 443

D Fixed asset investments

As at December 31, 2005 $’000

Shares in subsidiary undertakings

At September 5, 2005

Additions in the period 3,088,781

At December 31, 2005 3,088,781

On November 25, 2005 the Company acquired the share capital of Shire Pharmaceuticals Group plc under the Scheme of Arrangement at a nominal value of 350 pence per share. See Note I for further details. Principal subsidiaries of the Group are shown in Note 36 of the Group accounts. E Debtors As at As at December 31, September 5, 2005 2005 $’000 $’000

Amounts due from Group undertakings 13,420

Other debtors 189 86

13,609 86

F Creditors: Amounts falling due within one year

As at As at

December 31, September 5,

2005 2005

$’000 $’000

Amounts owed to Group undertakings 9,247

Other taxes and social security payable 320

Non-voting redeemable preference shares 86 86

Accruals and deferred income 24

9,677 86

The non-voting redeemable preference shares were issued at par on September 5, 2005.

The rights and restrictions attached to the non-voting redeemable preference shares are set out below:

(a) Income

The holders of the non-voting redeemable preference shares shall, with effect from the date of adoption of these articles, have the right to receive, out of the profits of the Company available for distribution and resolved to be distributed, a fixed non-cumulative preferential dividend at a rate of 5% per annum on the capital sum paid up thereon. The non-voting redeemable preference shares shall rank for dividends in priority to any ordinary shares in the capital of the Company (including, but not limited to, the subscriber ordinary shares) from time to time in issue;

Notes to the Company balance sheet – UK GAAP

As at December 31, 2005

(b) Capital

The holders of the non-voting redeemable preference shares on a return of capital on liquidation or otherwise shall be entitled to receive out of the assets of the Company available for distribution among the members the amounts paid up on those shares, together with any accrued but unpaid dividend on those shares, in priority to any distribution to any holder of ordinary shares in the Company (including, but not limited to, the subscriber ordinary shares) from time to time in issue;

Except as provided in (a) and (b) above, the holders of the non-voting redeemable preference shares shall not have any other right to participate in the profits or assets in the Company;

(c) Redemption

(1) Subject to the provisions of the Companies Act, the Company shall redeem the non-voting redeemable preference shares (A) at any time at the discretion of the Directors of the Company; or (B) at any time after the earlier of a reduction of capital of the Company implemented subsequently to the Scheme becoming effective or June 30, 2006 at the request of the holders of the non-voting redeemable preference shares and shall on redemption pay the nominal amount paid up thereon (together with any accrued but unpaid dividend on those shares) provided always that if the Company shall at any time be unable, by reason of any provision of the Companies Acts, to redeem the non-voting redeemable preference shares on the date specified by the directors or requested by the holders of the non-voting redeemable preference shares, then the Company shall redeem such shares as soon as it is able to comply with such provisions of the Companies Acts;

(2) Subject to sub-paragraph (c)(1) above, any notice of redemption served shall specify the date fixed for redemption and upon such date the holders of the non-voting redeemable preference shares shall present the certificate thereof in order that the same may be cancelled. Upon such delivery the Company shall pay the holders the amount due to them in respect of such redemption.

(d) Transfer

The Board may decline to register any transfer of any of the non-voting redeemable preference shares to any person they do not approve and decline to give any reason for that disapproval. If the Board declines to register a transfer of any of the non-voting redeemable preference shares, they shall within two months after the date the transfer was lodged with the Company send to the transferee notice of their declining to register the transfer and the relevant instrument of transfer;

(e) Voting

The holders of the non-voting redeemable preference shares shall have no right as such to receive notice of or attend any general meeting of the Company unless a resolution is to be proposed to wind up the Company or a resolution is to be proposed which varies, modifies, alters or abrogates any of the rights of the non-voting redeemable preference shares.

G Share capital

As at December 31, 2005 $’000

Authorised

18,333,006,420 ordinary shares of 5 pence each 1,579,755

Called-up and allotted

495,733,782 ordinary shares of 5 pence each 42,728

Number $’000

As at September 5, 2005 2

Issued in Scheme of Arrangement 495,173,820 2,987,532

Capital reduction (2,946,490)

Issued on exercise of options for cash consideration 559,960 1,686

As at December 31, 2005 495,733,782 42,728

Authorised, called-up and allotted share capital as at September 5, was £2.00 ($3.45).

Notes to the Company balance sheet – UK GAAP

As at December 31, 2005

H Movement on reserves

Capital

Share Exchangeable reduction Profit and premium shares reserve loss account $’000 $’000 $’000 $’000

As at September 5, 2005

Options exercised 2,977

Issue of exchangeable shares 101,248

Scheme of arrangement and capital reduction 2,946,490

Loss for period (363)

Share-based compensation 76

As at December 31, 2005 2,977 101,248 2,946,490 (287)

On November 25, 2005, Shire plc, a public limited company incorporated in England and Wales (Shire), became the holding company of Shire Pharmaceuticals Group plc (SPG) pursuant to a scheme of arrangement under section 425 of the UK Companies Act 1985 that was approved by the High Court of Justice in England and Wales and the shareholders of SPG (the ‘Scheme of Arrangement’). Pursuant to the Scheme of Arrangement, ordinary shares, each having a nominal value of £3.50, of Shire (Shire Ordinary Shares) were exchanged for ordinary shares, each having a nominal value of £0.05 of SPG (SPG Ordinary Shares), on a one-for-one basis. As a result of the Scheme of Arrangement, SPG (now renamed Shire Pharmaceuticals Group Limited) is now a wholly-owned subsidiary of Shire. The Shire Ordinary Shares carry substantially the same rights as did the SPG Ordinary Shares. The Scheme of Arrangement did not involve any payment for the new Shire Ordinary Shares.

On November 28, 2005 the High Court of Justice in England and Wales approved a reduction of Shire’s share capital to take effect on November 29, 2005, when the nominal value of each Shire ordinary share was reduced from £3.50 pence to £0.05 pence. This gave rise to a capital reduction reserve of $2,946,490,000, which is distributable.

I Reconciliation of movements in shareholders’ funds

$’000

Balance as at September 5, 2005

Shares issued in Scheme of Arrangement 2,987,532

Loss for the period (363)

Employee share-based compensation:

– value of employee services 76

– proceeds from shares issued 4,663

Issue of exchangeable shares 101,248

Shire plc

Chief Executive Officer: Matthew Emmens Hampshire International Business Park Basingstoke, Hampshire RG24 8EP United Kingdom

Tel +44 (0)1256 894000 Fax +44 (0)1256 894708

Shire Pharmaceuticals Ltd

Managing Director: John Freeman Hampshire International Business Park Basingstoke, Hampshire RG24 8EP United Kingdom

Tel +44 (0)1256 894000 Fax +44 (0)1256 894708

Shire Pharmaceuticals Ireland Ltd

General Manager: Brian Martin Building 1A, Citylink Business Park Old Naas Road, Dublin 12 Ireland

Tel + 353 1 429 7700 Fax + 353 1 429 7701

Shire Pharmaceutical Contracts Ltd

(Singapore representative office) Managing Director: Tony Ooi LiFung Centre

5 B, Toh Guan Road East, # 03-09A Singapore 608829

Tel +65 6665 2795 Fax +65 6665 2797

Shire Deutschland GmbH & Co KG

Managing Director: Leonhard Terp Siegburger Straße 126

D-50679 Köln Germany

Tel +49 221 8 80 47 30 Fax +49 221 8 80 47 41

Shire France S.A.

Managing Director: Vincent Lucet 88, rue du Dôme

92514 Boulogne-Billancourt Cedex France

Tel +33 (0)146 10 90 00 Fax +33 (0)146 08 21 49

Shire Italia S.p.A.

Managing Director: Gian Piero Reverberi Via Provinciale Lucchese, 70

50019 Sesto F. No (FI) Italy

Tel +39 (0)55 3025050 Fax +39 (0)55 3025051

Shire Pharmaceuticals Iberica SL

Managing Director: José Antonio Senz de Broto Pº Pintor Rosales, nº 40, Bajo Izda.

28008 Madrid Spain

Tel +34 915 500 691 Fax +34 915 493 695

Shire US Manufacturing Inc.

Executive Vice President

Global Supply Chain & Quality: John Lee 11200 Gundry Lane

Owings Mills, Maryland 21117 USA

Tel +1 410 413 1000 Fax +1 410 413 2000

Shire BioChem Inc.

Vice President and

General Manager: Claude Perron 2250 Alfred-Nobel Blvd., Suite 500 Ville Saint-Laurent, Québec H4S 2C9 Canada

Tel +1 514 787 2300 Fax +1 514 787 2427

Shire Human Generic Therapies

Executive Vice President

and General Manager: David Pendergast 700 Main Street

Cambridge, Massachusetts 02139 USA

Tel +1 617 349 0200 Fax +1 617 613 4004

Shire head office and main operating locations

Registered office address

Hampshire International Business Park Basingstoke, Hampshire RG24 8EP United Kingdom

Registered in England No. 05492592

Investor relations

Europe and Rest of the World: Cléa Rosenfeld Tel + 44 (0)1256 894160

Fax + 44 (0)1256 894708

Email [email protected]

North America: Brian Piper Tel +1 484 595 8800 Fax +1 484 595 8151 Email [email protected]

www.shire.com

Registrars and transfer office

All administrative enquiries relating to shareholdings should be addressed to Lloyds TSB Registrars, clearly stating the registered shareholder’s name and address.

Lloyds TSB Registrars

Customer Services, The Causeway Worthing, West Sussex BN99 6DA United Kingdom

Tel +44 870 600 3970