Aberdeen Global Funds - Aberdeen Asset Management

of Shares of that Class then in issue or deemed to be in issue. Such dealing charges will reflect costs andliabilities not included in the calculation of the Net Asset Value of the relevant Class. The dealing charges shallnot exceed 1.5% of the Net Asset Value of the relevant Class on the Dealing Day in question.The Share Price is rounded to the nearest number of the smallest denomination available in currency ofdenomination.The Share Price for each Fund is available from the Global Distributor. However, the Share Price at whichShares are allotted will be the relevant Share Price applicable on the Dealing Day on which the application isaccepted at Aberdeen Global’s office in Luxembourg. It should be appreciated that because of the timedifference between Hong Kong and Luxembourg the relevant Share Price may not be identical to the SharePrice quoted by the Global Distributor.The Share Price for each Fund will be currently published daily in Hong Kong in the South China Morning Postand the Hong Kong Economic Times. Prices are also available in The Financial Times. Share Prices will not,however, be current by the time of publication.__________________________________________________________________________________________SUSPENSION OF DEALINGAberdeen Global may suspend the determination of the Net Asset Value of shares of any Fund and the dealingof such Shares. Please refer to Appendix C for further details for the relevant circumstances.__________________________________________________________________________________________TAXATION OF ABERDEEN GLOBALAberdeen Global is not liable to any Luxembourg tax on profits or income.Aberdeen Global is liable in Luxembourg to a tax at a rate of 0.05% per annum (0.01% for Class I Shares andClass Z Shares, being Shares that can be held by Institutional Investors ) of the Net Asset Value of each Classsuch tax being payable quarterly on the basis of the value of the net assets of Aberdeen Global at the end of therelevant calendar quarter.No stamp duty or other tax is payable in Luxembourg on the issue or redemption of Shares except for a capitalduty of 1,239.47 Euro paid by Aberdeen Global on its incorporation.No Luxembourg tax is payable on the realised capital gains or unrealised capital appreciation of the assets ofAberdeen Global.Dividends and interest received by Aberdeen Global on its investments may be subject to irrecoverablewithholding taxes at source.Aberdeen Global will not be subject to any tax in Hong Kong so long as Aberdeen Global does not carry on atrade or business of dealing in securities or commodities in Hong Kong. It is not the intention of AberdeenGlobal to carry on such a trade or business or to establish a place of business in Hong Kong.TAXATION OF SHAREHOLDERSShareholders will not be subject to any Hong Kong tax on distributions from Aberdeen Global or on capitalgains realised on the sale, switching, redemption or other disposal of any Shares in Aberdeen Global unless theacquisition and realisation of Shares in Aberdeen Global is or forms part of a trade, profession or businesscarried on in Hong Kong, in which case gains realised by the relevant shareholder may attract Hong Kongprofits tax. No Hong Kong stamp duty will be payable on the issue or transfer of Shares in Aberdeen Global.__________________________________________________________________________________________MEETINGS AND REPORTSThe Annual General Meeting of Shareholders of Aberdeen Global will normally be held at the registered officeof Aberdeen Global in Luxembourg at 13:00 hours on the twenty-first day, or, if such day is not a Business Day,the next Business Day thereafter, in February. Notices of General Meetings and other notices (which shallinclude the place and time of the meetings, conditions of admission, agenda, quorum and voting requirements)are given in accordance with Luxembourg law. The requirements for attendance, quorum and majorities at allGeneral Meetings will be those specified in Aberdeen Global’s Articles of Incorporation.23