Annual Report & Accounts 2008

Financial Statements

Notes to the Accounts


4 Fees and other income

  2008
£m
2007
£m
Performance and management fees (from funds and joint ventures) 21 30
Dividend received from Songbird Estates plc 16 18
Other fees and commission 3 2
Underlying 40 50
Capital dividend received from Songbird Estates plc 30 33
70 83

The £21m (2007: £30m) performance and management fees comprise £9m (2007: £17m) performance fees and £12m (2007: £13m) management fees from funds and joint ventures.

The performance fee receivable from HUT for the year ended 31 December 2007 is £nil. In the year ended 31 December 2006 the fee was £27m, of which the third-party element available to the Group was £17m. 50% of the undistributed performance fee is payable each year provided there is no clawback. In the current year fees of £7m (2007:£16m) have been recognised and £6m (2007: £13m) is deferred to later years. The net performance fee receivable from HIF for the year ended 31 December 2007 is £nil (2006: £1m).

Following the capital restructuring of Songbird Estates plc a capital dividend of £30m (2007: £33m) was received in the year, in addition to a dividend treated as underlying of £16m (2007: £18m).

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