EX-FILING FEES 10 d474542dexfilingfees.htm EX-FILING FEES EX-FILING FEES

Exhibit 107

Calculation of Filing Fee Tables

Form F-3

(Form Type)

Diageo plc

Diageo Investment Corporation

Diageo Capital plc

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

 

                         
     Security
Type		  

Security

Class

Title

   Fee
Calculation
or Carry
Forward
Rule(1)		   Amount
Registered(1)		   Proposed
Maximum
Offering
Price Per
Unit(1)		   Maximum
Aggregate
Offering
Price(1)		   Fee
Rate(1)		   Amount of
Registration
Fee(1)		   Carry
Forward
Form
Type		  

Carry
Forward
File

Number

   Carry
Forward
Initial
effective
date		  

Filing Fee
Previously
Paid In
Connection
with

Unsold
Securities

to be

Carried
Forward

 
Newly Registered Securities
                         
Fees to Be Paid   Equity   Ordinary Shares, nominal value 28101/108 pence each(3)(4)   Rule 456(b) and Rule 457(r)                    
                         
    Equity   Preference Shares(3)   Rule 456(b) and Rule 457(r)                    
                         
    Debt   (Guaranteed) Debt Securities(2)   Rule 456(b) and Rule 457(r)                    
                         
    Other   Warrants(3)   Rule 456(b) and Rule 457(r)                    
                         
    Other   Purchase Contracts(3)   Rule 456(b) and Rule 457(r)                    
                         
    Other   Units(3)   Rule 456(b) and Rule 457(r)                    
                         
    Other   Guarantees of the Debt Securities(3)   Rule 456(b) and Rule 457(r)     (5)       $0(5)          
                         
Fees Previously Paid   N/A   N/A   N/A   N/A   N/A   N/A   N/A   N/A   N/A   N/A   N/A   N/A
 
Carry Forward Securities
                         
Carry Forward Securities   Equity   Ordinary Shares, nominal value 28101/108 pence each(3)(4)   415(a)(6)   (1)(6)     (7)       F-3   333-242234   August 25, 2020   (1)(6)
                         
    Equity   Preference Shares(3)   415(a)(6)   (1)(6)     (7)       F-3   333-242234   August 25, 2020   (1)(6)
                         
    Debt   (Guaranteed) Debt Securities(2)   415(a)(6)   (1)(6)     (7)       F-3   333-242234   August 25, 2020   (1)(6)
                         
    Other   Warrants(3)   415(a)(6)   (1)(6)     (7)       F-3   333-242234   August 25, 2020   (1)(6)
                         
    Other   Purchase Contracts(3)   415(a)(6)   (1)(6)     (7)       F-3   333-242234   August 25, 2020   (1)(6)
                         
    Other   Units(3)   415(a)(6)   (1)(6)     (7)       F-3   333-242234   August 25, 2020   (1)(6)
                         
    Other   Guarantees of the Debt Securities(3)   415(a)(6)   (1)(6)     (7)       F-3   333-242234   August 25, 2020   (1)(6)
                         
   

Unallocated

(Universal)

Shelf

  

Unallocated

(Universal)

Shelf

   415(a)(6)   $13,000,000,000 (1)(6)     $13,000,000,000 (7)       F-3   333-242234   August 25, 2020   $1,687,400 (7)
                   
    Total Offering Amounts      Indeterminate     N/A          
                   
    Total Fees Previously Paid          N/A          
                   
    Total Fee Offsets          $1,687,400          
                   
    Net Fee Due                N/A                

Table 2: Fee Offset Claims and Sources

 

                       
    

Registrant

or Filer

Name

   Form
or
Filing
Type		  

File

Number

  

Initial

Filing

Date

  

Filing

Date

  

Fee

Offset

Claimed

  

Security

Type
Associated
with Fee
Offset
Claimed

   Security
Title
Associated

with Fee
Offset
Claimed		   Unsold
Securities
Associated
with Fee
Offset
Claimed		   Unsold
Aggregate
Offering
Amount
Associated
with Fee
Offset
Claimed		  

Fee

Paid
with

Fee
Offset
Source

 
Rules 457(b) and 0-11(a)(2)
                       
Fee Offset Claims                        
                       
Fee Offset Sources                        
 
Rule 457(p)
                       
Fee Offset Claims(6)  

Diageo plc

Diageo Investment Corporation

Diageo Capital plc

   Form F-3   333-242234   August 7, 2020     $1,687,400   Unallocated (Universal) Shelf   N/A   N/A   $13,000,000,000    
                       
Fee Offset Sources(6)  

Diageo plc

Diageo Investment Corporation

Diageo Capital plc

   Form F-3   333-224340       August 7, 2020                       $1,947,000

 

(1)

An indeterminate aggregate initial offering price or number of the securities of each identified class is being registered as may from time to time be offered at indeterminate prices. Separate consideration may or may not be received for securities that are issuable on exercise, conversion or exchange of other securities or that are issued in units or represented by depositary shares. In accordance with Rules 456(b) and 457(r) under the Securities Act of 1933, as amended (the “Securities Act”), each Registrant is deferring payment of all of the registration fee, except for $1,687,400 that has already been paid with respect to $13,000,000,000 aggregate principal amount of securities that were previously registered pursuant to a registration statement on Form F-3 (File No. 333-242234), were not sold thereunder and which the Registrants are carrying forward to this Registration Statement pursuant to Rule 415(a)(6) under the Securities Act.

(2)

Debt securities to be issued by Diageo plc. Guaranteed debt securities to be issued by Diageo Investment Corporation and Diageo Capital plc., as 100% owned finance company subsidiaries of Diageo plc.

(3)

To be issued by Diageo plc.

(4)

The Ordinary Shares may be represented by American Depositary Shares, each of which represents four Ordinary Shares. American Depositary Receipts evidencing American Depositary Shares issuable on deposit of Ordinary Shares have been registered pursuant to a separate registration statement on Form F-6 (File No. 333-186400).

(5)

Pursuant to Rule 457(n), no separate fee for the Guarantees is payable.

(6)

The Registrants previously filed a registration statement on Form F-3 (File No. 333-224340) filed on April 19, 2018 and automatically declared effective, as amended by Post-Effective Amendment No. 1 filed on August 7, 2020 (the “2018 Registration Statement’’), for which the Registrants paid an aggregate registration fee of $1,947,000 to register $15,000,000,000 maximum aggregate offering price of unallocated securities. Each Registrant subsequently filed a registration statement on Form F-3 (File No. 333-242234), initially filed on August 7, 2020, amendmed by Pre-Effective Amendment No. 1 filed on August 20, 2020 and declared effective on August 25, 2020 (the “2020 Registration Statement”), which included, pursuant to Rule 415(a)(6) under the Securities Act, $15,000,000,000 in maximum aggregate offering price of unsold securities that were previously registered on the 2018 Registration Statement. The 2020 Registration Statement was not fully used, resulting in an unsold aggregate offering amount of $13,000,000,000 of unallocated securities (the “Unsold Securities”). This unused amount results in an available fee offset of $1,687,400. The Registrants expect to offset a portion of any registration fee due hereunder by the available fee offset of $1,687,400 with respect to the Unsold Securities pursuant to Rule 457(p) under the Securities Act and to carry forward to this Registration Statement the remaining portion of the Unsold Securities pursuant to Rule 415(a)(6) under the Securities Act. Each Registrant has either withdrawn each prior registration statement or has terminated or completed any offering that included the Unsold Securities.

(7)

Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(o) under the Securities Act.