TRADING LEVERAGE ON EXCHANGE DAILY LEVERAGE PRODUCTS

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London 28/09/2012 TRADING LEVERAGE ON EXCHANGE DAILY LEVERAGE PRODUCTS Trading the markets conference

RISK WARNING The following products are suitable for sophisticated retail and professional investors in the UK, who have a good understanding of the underlying markets and the characteristics of Listed Products. In particular, it is important that an investor appreciates at the outset that they could lose all their capital when investing in these products. Daily Leverage Products are geared instruments. The Underlying Indices may be volatile and both gains and losses could be greater than those incurred by the benchmark index. Daily Leverage Products are Securitised Derivatives (SD) which are securities listed on the London Stock Exchange and issued by a bank via an Issuing Programme which is approved by the UK Listing Authority. Final Terms are published for each SD detailing its specific characteristics and its pay-off at maturity. The product features given in the Final Terms are prescribed by the approved Base Prospectus. Daily Leverage Products are issued by Societe Generale Acceptance N.V. Any failure by Societe Generale Acceptance N.V. to make payments due may result in the loss of all or part of your investment. These products are not covered by the provisions of the Financial Services Compensation Scheme, nor any other scheme. 2

CONTENTS IAN INTRODUCTION TO LISTED PRODUCTS 1. WHY TRADE ON EXCHANGE? 2. WHO IS SOCIETE GENERALE GROUP? 3. A WORLD LEADER IN LISTED PRODUCTS TRADING LEVERAGE 4. WHY TRADE ON LEVERAGE 5. AN ILLUSTRATION OF TRADING ON LEVERAGE AN INTRODUCTION TO DAILY LEVERAGE PRODUCTS 6. A EUROPEAN SUCCESS STORY 7. WHAT ARE DAILY LEVERAGE PRODUCTS 8. WHAT IS THE FTSE 100 TR 9. TRADE THE RISING OR FALLING TREND OF THE FTSE 100 TR 10. COMPOUND RETURNS 11. RISK MANAGEMENT FEATURES 12. COSTS AND FEES 13. FREQUENTLY ASKED QUESTIONS 14. KEY RISKS 15. SERVICES AND SUPPORT 3

AN INTRODUCTION TO LISTED PRODUCTS 4

WHY TRADE ON EXCHANGE? All Listed products are subject to the rules of the London Stock Exchange: Live prices must be provided throughout the trading day in normal market conditions All investors see the same price regardless of size or type Minimum tradeable volumes ensure liquidity throughout the trading day Maximum Bid (the price at which you can sell) / Ask (The price at which you buy) spread A highly flexible, transparent and efficient trading environment RETAIL CLIENTS Exec-only Stockbrokers SQ34 Issue process (5 business days Bid 750,000 0.133 Offer 0.135 750,000 0.14 2,000 5

WHO IS SOCIETE GENERALE GROUP? 83 countries, 157,000 employees, 128 nationalities and over 32 million customers Over 20 years of experience in Listed Products globally In 2011 over EUR 380bn traded across the global stock exchanges. Societe Generale remains the world leader in Listed Products by volume with EUR 51,161bn traded* Introduced Listed Products to the UK in 2002 SG was the first issuer of Covered Warrants Now nearly 800 products offered in the UK, catering for practically any investment objective Won the Shares Award for the best Covered Warrants and Turbos provider for three consecutive years Voted best Covered Warrants provide by FT s Investor s Chronicle *Source: Societe Generale Listed Products, January 2012. Information compiled from the global exchanges 6

A WORLD LEADER IN LISTED PRODUCTS Worldwide Volume per market 2011 Hong Kong is the biggest market Switzerland is indeed a listed oriented market Volume 2011 per issuer worldwide SG World Leader in terms of volume traded In the UK we have won the Shares Award for the best Covered Warrants and Turbos provider for three consecutive years and the FT s Investor s Chronicle award for best covered warrants Source: Societe Generale. Premium figures in bneur 7

TRADING LEVERAGE 8

WHY TRADE ON LEVERAGE? Leverage trading offers the opportunity to enhance returns by adding strategic exposure to your portfolio Focused on short term trends of a single stock, index, currency pair or commodity The key element is gearing up your exposure in an effort to gain proportionately bigger returns than those achieved by investing directly in the underlying asset Allows more defensive positions and the ability to hedge a portfolio You re not constrained to rising markets Rising markets Falling Markets Range bound Markets 9

AN ILLUSTRATION OF LEVERAGED TRADING A residential mortgage is an example of a leveraged trade in that you can buy a house worth 200,000 with just a 40k deposit We call this gearing of 5 because the total value of the position is five times bigger than the cost of the trade ( 200,000 / 40,000) Gearing has some important implications for your investments House price Capital Profit / loss Scenario A Price increases 10% 220,000 60,000 50% Scenario A Price increases 25% 250,000 90,000 125% Scenario B Price falls 10% 180,000 20,000-50% Scenario C Price falls 25% 150,000-10,000-125% Scenario C is illustrative of the unlimited risk profile of a CFD / Spreadbet Spread bets and CFDs can leverage positions by up 100 times But leverage works against you too, and 100 times leverage the wrong way can be very destructive Without a stop loss, Spread bet or CFD losses can exceed your initial investment But you don t have to risk unlimited losses to trade the markets with leverage 10

INTRODUCING DAILY LEVERAGE PRODUCTS 11

A SUCCESS STORY IN EUROPE Daily Leverage Products were launched in France in November 2010 Linked to the CAC 40 and French single stocks Offering between 3x and10x leverage In France alone, this year over EUR1.6bn has been traded in over 250,000 trades They now represent an average of 33% and 69% of total volumes for Listed Products on Euronext Paris and Stockholm OMX/NDX. 500 Sweden 800 France 450 400 350 300 250 200 150 100 50 66% 69% 65% 66% 71% 70% 75% 75% 700 600 500 400 300 200 100 27% 24% 29% 36% 37% 40% 40% 34% 0 Jan-12 Feb-12 Mar-12 Apr-12 May-12 Jun-12 Jul-12 Aug-12 Leverage Trackers Volumes (M Euros) Exchange Traded Products Volume (Excluding ETF) (M Euros) - Jan-12 Feb-12 Mar-12 Apr-12 May-12 Jun-12 Jul-12 Aug-12 Source : Local Exchanges 12

13/09/07 13/09/08 13/09/09 13/09/10 13/09/11 13/09/12 WHAT ARE DAILY LEVERAGED PRODUCTS? Maximum Investment Term of 3 years, but are designed to be traded intra-day Simply tracks the performance of a leveraged Underlying Index calculated by FTSE Provides 5 times the daily performance of the FTSE 100 TR Listed on the London Stock Exchange and trade like a share with a UK stockbroker Daily returns of the FTSE 100 TR and FTSE 100 TR multiplied by 5 (13/09/07-13/09/12) 60.00% 40.00% 20.00% 0.00% -20.00% *On average the FTSE 100 TR moves 1.06% per day That s an average potential return of 5.3% on a Daily Leverage Product -40.00% -60.00% SOURCE BLOOMBERG / SOCIETE GENERALE. PAST PERFORMANCE IS NOT A RELIABLE INDICATOR OF FUTURE RETURNS. *SOURCE SOCIETE GENERALE / BLOOMBERG, SEPTEMBER 24TH, 2012. 13

WHAT IS THE FTSE 100 TR? The FTSE 100 TR comprises the 100 most highly capitalised blue chip companies, representing approximately 81% of the UK market Different to the better known FTSE 100 Index and has a separate value The FTSE 100 Index is a price return index which does not include dividends in the performance The FTSE 100 TR however is a Total Return Index, and as such, dividends are automatically re-invested 5 year performance of the FTSE 100 TR vs the FTSE 100 7000 FTSE100 FTSE100 TR 6000 5000 4000 3000 2000 SOURCE BLOOMBERG / SOCIETE GENERALE. PAST PERFORMANCE IS NOT A RELIABLE INDICATOR OF FUTURE RETURNS. 14

TRADE THE DAILY RISE OR FALL OF THE FTSE 100 TR Daily Long 5s for rising markets A long investment, which will rise in value each day by 5% for every 1% that the FTSE 100 TR is above the previous day s closing price. Linked to The X5 Daily Leveraged RT FTSE 100 NET TR (FTSE 100 DL5 ) Daily Short 5s for falling markets A short investment, which will rise by 5% each day for every 1% that the FTSE 100 TR is below the previous day s closing price. Linked to the the X5 Daily Short Strategy RT FTSE 100 Gross TR (FTSE 100 DS5), 15

ILLUSTRATIVE EXAMPLE: DAILY LONG 5 - UKL5 On Monday the markets closed with following values: FTSE 100 TR at a level of 4.000 FTSE 100 DL5 at a level of 10,000 Daily Long 5 at 100 per unit Expecting a rise, you buy 10 units of the Daily Long 5 for 1,000 Later that day the FTSE 100 TR increases by 1% to 4,040 The FTSE 100 DL5 increases by 5% (1% x 5) to 10,500 Daily Long 5 increases 5% before fees to 105 Had the FTSE 100 fallen 1%, you would have lost 5% Issuer Daily Long 5 Societe Generale Acceptance Epic/ISIN UKL5 / CWN8138Y4548 Expiry Date 18/09/15 Underlying Index Benchmark Index Parity 100 X5 Daily Leveraged RT FTSE 100 NET TR FTSE 100 TR Parity describes the number of units of a Daily Long 5 needed to gain exposure to one unit of the Underlying Index Other illustrative returns from a Daily Long 5 Based on 10 units of the Daily Long 5, bought when the FTSE 100 DL5 Index was trading at 10,000 and sold on the same Trading Day. % CHANGE IN FTSE 100 TR FROM THE CHANGE IN THE FTSE VALUE OF THE FTSE VALUE OF THE DAILY TOTAL PROFIT OR PREVIOUS CLOSE 100 DL5 100 DL5 LONG 5 PER UNIT LOSS (INCL. AMC) -2.00% -10.00% 9,000 90-100 -1.00% -5.00% 9,500 95-50 1.00% 5.00% 10,500 105 50 2.00% 10.00% 11,000 110 100 SOURCE: SG LISTED PRODUCTS, FOR ILLUSTRATIVE PURPOSES ONLY. THIS IS NOT A RECOMMENDATION. 16

ILLUSTRATIVE EXAMPLE: DAILY SHORT5 - UKS5 On Monday the markets closed with following values: FTSE 100 TR at a level of 4.000 FTSE 100 DS5 at a level of 5,000 Daily Short 5 at 100 per unit Expecting a fall, you buy 10 units of the Daily Short 5 for 1,000 Later that day the FTSE 100 TR decreases by 1% to 3,960 The FTSE 100 DS5 increases by 5% (1% x 5) to 5,250 Daily Short 5 increases 5% before fees to 105 Had the FTSE 100 risen 1%, you would have lost 5% Other illustrative returns from a Daily Short 5 Based on 10 units of the Daily Short 5, bought when the FTSE 100 DS5 Index was trading at 5,000 and sold on the same Trading Day. % CHANGE IN FTSE 100 TR FROM THE PREVIOUS CLOSE Issuer Epic / ISIN CHANGE IN THE FTSE VALUE OF THE FTSE VALUE OF THE DAILY 100 DS5 100 DS5 SHORT 5 PER UNIT 2.00% -10.00% 4,500 90-100 1.00% -5.00% 4,950 95-50 -1.00% 5.00% 5,250 105 50-2.00% 10.00% 5,500 110 100 SOURCE: SG LISTED PRODUCTS, FOR ILLUSTRATIVE PURPOSES ONLY. THIS IS NOT A RECOMMENDATION. Daily Short 5 Societe Generale Acceptance Expiry Date 18/09/15 Underlying Index Benchmark Index Parity 50 UKS5 / CWN8138Y4704 X5 Daily Short Strategy RT FTSE 100 GROSS TR FTSE 100 TR Parity describes the number of units of a Daily Short 5 needed to gain exposure to one unit of the Underlying Index TOTAL PROFIT ORLOSS (INCL. AMC) 17

WHY THESE ARE DESIGNED FOR DAY TRADING: COMPOUND RETURNS Daily Leverage Products are not designed for investors looking to buy and hold their position for long periods The 5 times leverage is applied to the performance of the FTSE 100 TR over a single Trading Day. The next day the process is repeated Losses are compounded positively or negatively This means that over few days, the performance of the new indices will be different from 5 times the performance of the FTSE 100 18

RISK MANAGEMENT FEATURES: THE AIR BAG Both the Long and Short Leveraged Indices include an Air Bag mechanism Designed to slow the rate of loss on the Index in extreme market conditions Activated if the Underlying Index loses 75% of its value in one Trading Day Triggers an intra-day re-set of the Underlying Index Following the reset, the performance of the Underlying Index is based on the level that the FTSE 100 TR was trading at when the Air Bag was triggered This reduces the impact of any subsequent fall An illustration of the Air Bag mechanism on the FTSE 100 DL 5 Index 19

RISK MANAGEMENT: GAP PREMIUM Although the Air Bag mechanism can slow the rate of loss dramatically during the day, it can do nothing from market close on one day, to market open the following day Gap Premium, which is essentially like a form of insurance is embedded in the price of the product to limit your risk from extreme market movements overnight Without the Gap Premium, if the FTSE 100 TR was to open more than 20% against you, you could lose more than your initial investment Because of the hedging paid for by the Gap Premium, the worst that can happen is that your Daily Leverage Product is worth nothing The Gap Premium is a cost that is calculated daily and deducted from the product at market close If you trade out before the end of the day no Gap Premium is paid. 20

TRADING COSTS & FEES Investors trading in and out in the same day will pay: A dealing commission to their stockbroker A small spread on the Bid & Ask prices, i.e. a small difference between the price at which you could buy - the `Ask price, and the price at which you sell - the `Bid price Investors holding their product overnight will incur additional costs: A Commission of 0.50% per year (0.0013% per day) in the same way as they would in a fund The Gap Premium which is calculated daily according to the prevailing level of volatility, and displayed on the product pages of each Daily Leverage Product These charges are charged daily and taken from the value of the product 21

FREQUENTLY ASKED QUESTIONS How are the leveraged returns created? Daily Leverage Products are linked to the performance of the X5 Daily Leveraged RT FTSE 100 TR Index series (Daily Leveraged Indices). These Daily Leveraged Indices aim to replicate the daily performance of the FTSE 100 TR Index by a factor of 5. As a result, corporate actions and dividends are reflected in the Daily Leveraged Index as they occur and as they are captured in the FTSE 100 TR Index. The X5 Daily Leveraged RT FTSE 100 Net TR Index used in the Daily Long 5 is a Net Return Index, which means that dividends are received by the Index. The X5 Daily Short Strategy RT FTSE 100 Gross TR Index used in the Daily Short 5s is a Gross Return Index. This means that the Index capitalises the dividend. Where can I access product prices? You can access live prices from your UK stockbroker, the LSE, or the Societe Generale website www.sglistedproducts.co.uk. Societe Generale Option Europe, in conjunction with the LSE, displays prices in Pounds and not in Pence. What are the trading costs? Trading costs are kept as low as possible. Investors trading in and out of a Daily Leverage in the same day will simply pay a dealing commission to their broker, and a small spread on the Bid & Ask prices, i.e. a small difference between the price at which you could buy the Ask price, and the price at which you could sell the Bid price. What is the tax treatment? Investments made outside of a tax efficient wrapper will be subject to Capital Gains Tax*. Unlike a UK share purchase, you will not be charged the 0.5% Stamp Duty usually incurred*. Do I face counterparty risk? Yes, these products are issued by Societe Generale Acceptance, a member of the Societe Generale group of companies. Any failure of Societe Generale Acceptance to perform obligations when due may result in the loss of all or part of an investment. *The tax statement is only a general guide. The tax treatment of investments will depend on an individual s circumstances. If investors are in any doubt as to their tax position, they must consult with an appropriate professional tax adviser. This statement of the UK tax treatment of the product is based on our understanding of the laws and practice in force as of the date of this document and is subject to any changes in law and the interpretation and application thereof, which changes could be made with retroactive effect. 22

KEY RISKS Capital at Risk - Capital is fully at risk, we recommend that you consult your independent professional advisor before investing. Leveraged returns - Leveraged returns are a major advantage of Daily Leverage Products but can also work against you. You should be aware that, if the FTSE 100 TR moves in the opposite direction to that which you anticipated, the losses incurred by the Daily Leverage Product will be greater in percentage terms than those incurred by a direct investment in the FTSE 100 TR itself. The price of a Daily Leverage Product can therefore be volatile. Compound returns - As the product is re-set on a daily basis, your capital could erode very quickly following a continued succession of positive (Daily Short 5) or negative (Daily Long 5) performance of the FTSE 100 TR (See the compounded daily return section on page 9 for further information about this risk factor). Underlying Risk - The value of the product will depend on the value of the X5 Daily Leveraged RT FTSE 100 TR Index series, which are linked to the FTSE 100 TR. Daily Leverage Products are not suitable for all investors, we recommend that you study the Final Terms and consult your independent professional advisors before making any decision. Counterparty Risk - Daily Leverage Products are issued by Societe Generale Acceptance, a member of the SOCIETE GENERALE group of companies. At any point during the life of the investment, any failure of Societe Generale Acceptance to perform obligations when due may result in the loss of all or part of an investment. Investors should note that holdings in these products will not be covered by the provisions of the Financial Services Compensation Scheme, nor by any similar scheme. Liquidity Risk - Societe Generale is the only market-maker and therefore the only liquidity provider for these products. Liquidity will only be available in normal market conditions. You can find out more about the risks of trading Listed Products on the Secondary Market below. 23

SERVICES AND SUPPORT 24 Website www.sglistedproducts.com Complimentary seminars Weekly newsletter Précis Weekly/ Daily Technical Analysis Horizon magazine Virtual trading iphone app 24

SECONDARY MARKET Investors can buy or sell the Securitised Derivative at any time in the secondary market prior to the Exercise Date on any regular trading day from 8.15am to 4.30pm. The value of the Securitised Derivative will vary on an intraday basis. Investors must note that the final value of the underlying is taken into account on the Exercise Date. Should the investor not sell the Securitised Derivative in the secondary market before the Exercise Date, they will receive the cash settlement amount on the Settlement Date. Between the Exercise Date and Settlement Date, the value of the Securitised Derivative may be subject to small variations according to fluctuations in interest rates. This is why the value of the Securitised Derivative on the Exercise Date will not exactly equal the final value on the Settlement Date. Societe Generale is the only market-maker and therefore the only liquidity provider for all SG Listed securities. Societe Generale will refresh the prices throughout the trading day according to LSE rules. The liquidity offered is monitored by the LSE monitoring team, both in terms of spreads and sizes. Cases in which there is no guarantee that liquidity or live prices will be available on the secondary market includes where: The underlying asset level is suspended or not tradable; There is a failure in the LSE or Societe Generale systems; Abnormal trading situations e.g. sudden and sharp volatility increase or lack of liquidity in the underlying. This means that an investor may find it difficult or impossible in certain circumstances to sell the Securitised Derivative or maybe offered a price less than they paid for it 25

IMPORTANT INFORMATION: This seminar is intended for educational purposes only and as such is not a solicitation or recommendation to make an investment based on the contents of this presentation. Investors should be aware that investments can fall as well as rise and if there is any doubt over the suitability of a particular investment then you should seek independent advice. This document is issued in the UK by the London Branch of Societe Generale. Societe Generale is a French credit institution (bank) authorized by the Autorité de Contrôle Prudentiel (the French Prudential Control Authority). Societe Generale is subject to limited regulation by the Financial Services Authority in the UK. Details of the extent of our regulation by the Financial Services Authority are available from us on request. Although information contained herein is from sources believed to be reliable, Societe Generale makes no representation or warranty regarding the accuracy of any information. Any reproduction, disclosure or dissemination of these materials is prohibited. The products described within this document are not suitable for everyone. Investors capital is at risk. Investors should not deal in these product unless they understand their nature and the extent of their exposure to risk. The value of the products can go down as well as up and can be subject to volatility due to factors such as Level changes in the underlying instrument and interest rates. Prior to any investment in these products, you should make your own appraisal of the risks from a financial, legal and tax perspective, without relying exclusively on the information provided by us, both in this document and the Pricing Supplement of the product available on the website www.sglistedproducts.co.uk. We recommend that you consult your own independent professional advisors. 26

IMPORTANT INFORMATION This seminar is intended for educational purposes only and as such is not a solicitation or recommendation to make an investment based on the contents of this presentation. Investors should be aware that investments can fall as well as rise and if there is any doubt over the suitability of a particular investment then you should seek independent advice. This document is issued in the UK by the London Branch of Societe Generale. Societe Generale is a French credit institution (bank) authorized by the Autorité de Contrôle Prudentiel (the French Prudential Control Authority). Societe Generale is subject to limited regulation by the Financial Services Authority in the UK. Details of the extent of our regulation by the Financial Services Authority are available from us on request. Although information contained herein is from sources believed to be reliable, Societe Generale makes no representation or warranty regarding the accuracy of any information. Any reproduction, disclosure or dissemination of these materials is prohibited. The products described within this document are not suitable for everyone. Investors capital is at risk. Investors should not deal in these product unless they understand their nature and the extent of their exposure to risk. The value of the products can go down as well as up and can be subject to volatility due to factors such as Level changes in the underlying instrument and interest rates. Prior to any investment in these products, you should make your own appraisal of the risks from a financial, legal and tax perspective, without relying exclusively on the information provided by us, both in this document and the Pricing Supplement of the product available on the website www.sglistedproducts.co.uk. We recommend that you consult your own independent professional advisors. 27 27