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CONFIDENTIAL

HONG KONG: HM OVERSEAS CIVIL SERVICE:

OPTIONS FOR HMG-FUNDED ARRANGEMENTS

STERLING SAFEGUARDS FOR PENSIONS

Option A:

HMG to under-write pensions at 1991 average exchange-rate (HK $13.76 : £1 )

£1), ie HMG would pay supplements if the Hong Kong dollar fell below this level.

ANNUAL COST:

If HK dollar at or above this rate: Nil

If HK dollar fell to HK $20 : £1 :

in 1998: £ 3.79 m

in 2011: £ 6.01 m

If HK dollar fell to HK $24 : £1 :

in 1998: £ 5.18 m

in 2011: £ 8.22 m

If HK dollar became worthless (or if SARG defaulted):

in 1998: £ 12.14 m

in 2011: £ 19.26 m

Option B:

HMG to under-write pensions at "historic" rate of HK $16:

£1.

ANNUAL COST:

If HK dollar at or above this rate: Nil

If HK dollar fell to HK $20 : £1 :

in 1998: £ 2.09 m

in 2011: £ 3.31 m

If HK dollar fell to HK $24 : £1 :

in 1998: £ 3.48 m

in 2011: £ 5.51 m

If HK dollar became worthless (or if SARG defaulted):

in 1998: £ 10.44 m

in 2011: £ 16.56 m

CONFIDENTIAL

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