Isle of Man
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Foundations Program plc - in liquidation
FPA Limited - in liquidation

Update May 2014

GLOSSARY

Foundations Program plc - in liquidation ("FPP")
FPA Limited - in liquidation ("FPA")
Joint Liquidators and Joint Official Receivers ("JL&JORs")

PARTICIPANT UPDATE

On 1 May 2014 the JL&JORs sent a copy of the estimate of the recalculated Participation Points to all Participants who have provided email addresses.

A number of the email addresses that had previously been active have now been rejected. If you have not received your Points Statement and have an email address please advise the JL&JORs immediately by contacting mfayle@kpmg.co.im

For those Participants who do not have email facilities, the physical letter will be posted to you today, 2 May 2014

If any queries arise from the email/letter and the Points Statement, in the first instance, please email first - again to mfayle@kpmg.co.im

2 May 2014

© 2014 KPMG LLC, an Isle of Man limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

KPMG International Cooperative ("KPMG International") is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-a-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.