The following information is based on a press release from ABB Ltd, dated April 4, 2007. Shareholders in ABB Ltd with fiscal domicile in Sweden will be offered a cash dividend procedure in order to avoid the Swiss tax deduction on the cash dividend from ABB Ltd. The cash dividend will instead be subject to taxation according to Swedish rules. For further information, please see the above-mentioned press release.
The underlying instrument for options and futures contracts in respect of ABB Ltd will be ABB Ltd shares during the whole period for the cash dividend procedure. The OMX index will not be adjusted due to the dividend procedure.