| Dividend | 100 |
| Credit | 20.48 |
| Gross dividend | 120.48 |
| 35% Tax | 42.16 |
| Credit | 20.48 |
| Net or effective tax | 21.68 |
The calculation of the net effective tax is slightly amended.


| Dividend | 100 |
| Credit | 20.48 |
| Gross dividend | 120.48 |
| 35% Tax | 42.16 |
| Credit | 20.48 |
| Net or effective tax | 21.68 |
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