Template:2002 ISDA Equity Derivatives Definitions 10.1(final)

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Any "gross cash dividend" shall represent a sum before the withholding or deduction of taxes at
the source by or on behalf of any applicable authority having power to tax in respect of such a dividend,
and shall exclude any imputation or other credits, refunds or deductions granted by any applicable
authority having power to tax in respect of such dividend and any taxes, credits, refunds or benefits
imposed, withheld, assessed or levied thereon. In addition, "gross cash dividends" shall exclude
Extraordinary Dividends and Excess Dividend Amounts, if any, unless otherwise provided in the related
Confirmation.

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