IPM Irish Life&P.Gp

    
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    (1)This form, or the information contained within it, should be disclosed via an RIS using the short code SSD.
    (2)This form relates to the disclosure of short positions in compliance with the FSA's Short Selling (NO2) Instrument and the related
FAQ document on the FSA's website.
    (3)Specify the owner or controller of the interest. The naming of nominees or vehicle companies is insufficient. In the case of
positions held by fund managers on behalf of discretionary clients, the clients need not be named. Positions may be aggregated in some
cases. See FAQ document for further details.
    (4)Figure to be expressed as a percentage of issued share capital. Disclosable short position is defined in the Glossary of Definitions
in the FSA Handbook. Positions must be disclosed on a net basis of all holdings. All financial instruments that represent a direct interest
or direct economic interest in the relevant issuer must be included within such holdings.

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