Investment is welcome from individuals who share the CM Global vision of living and working outside their country of origin to experience other cultural environments. We believe that travel broadens the mind while providing opportunities for career development.

Shareholders are invited to introduce their partners, friends, relatives and other like-minded people, over the age of 18, to invest in CM Global. The minimum investment is GBP1,000 or AUD2,000 for ten USD100 shares, non refundable due to registrar's fees. The registrar will need proof of ID and address. Please email CMHQ for the bank account to which to transfer the funds. The registrar will issue a share certificate and a copy will be sent to you. Additional shares may be purchased in parcels of ten.

Allocations of CM Global Reserves to members are at the Directors' discretion. Reserves reports are available to shareholders showing the allocation and distribution of reserves.

Shareholders may be eligible for dividends after a qualifying period. Distributions are taxable when they become an entitlement. Requests for a distribution should be made to CMHQ. Dividends of GBP50,000 for UK residents could be liable for tax of only GBP3,106 depending on other income and individual circumstances. Non UK resident shareholders will pay tax in their country of residence.

Charles Marcus Overseas Consultants Inc has registered shares. Your share certificate is irreplaceable. There can be no duplicates. CM Global does not have a corporate share repurchase scheme or share buy-back arrangement. The registrar may register share transfers agreed between a willing buyer and seller by mutual agreement at arm's length from CM Global. The original share certificate will be held in our custodial service until it needs to be returned to the registrars.

For tax purposes, income is allocated to the earnings bands after the tax free allowance of £12,570, first salary then other income. The standard rate band is £37,700.

Salary is taxed on receipt under PAYE. Dividend tax is payable by 31 January in the tax year following receipt unless a payment on account has been agreed.

For example, a salary of £24,000, less £12,570 leaving £11,430 to be allocated to the standard rate band. Salary in this band is taxed at 20%.

The standard rate band is £37,700 of which £11,430 has been allocated to salary, as above, leaving £26,270 to be allocated to dividend or other income. The remaining £26,270 of the standard rate band can be allocated to dividends. The dividend tax rates are NIL for £2,000 and 8.75% for the standard tax rate. It is clearly advantageous to use the standard rate band for dividend not salary.

An investor with no other income could receive dividends up to £50,270 on which tax would be payable of £3,123.

The tax rates change at £50,270. The higher rate dividend tax is 33.75%. The dividend higher rate band is £112,300 up to £150,000. Above that the top rate is 39.75%.