30.— (1) The value for the purposes of compensation of a transferred share of a particular class is to be determined by—

(a) apportioning the fair and reasonable aggregate value of the transferred shares determined under section 25 between classes of shares, and

(b) dividing the value determined under paragraph (a) for a class of shares by the number of shares of that class actually issued on 15 January 2009.

(2) In determining the compensation (if any) payable in respect of a class of transferred shares, the Assessor shall have regard to the rights attaching to shares of that class.

(3) Subject to subsection (4), the value for the purposes of compensation of an extinguished right is to be taken as the proportion of the value of a transferred share of the appropriate class that the Assessor considers reasonable in the circumstances.

(4) The value of an extinguished right that is an option or right to acquire a share of a particular class is to be taken to be nil if the true value of a share of that class in Anglo Irish Bank (assessed on a fully diluted basis, as if all options and other rights to acquire shares of that class had been taken up or exercised) on 15 January 2009 was less than the value at which the option or right was exercisable.