Aimia's current policy is to declare dividends of $0.150 per Common Share per quarter. On October 21, 2008, Aimia declared its first dividend, in the amount of $0.125 per Common Share, payable in respect of the quarter ended September 30, 2008. On March 3, 2010, Aimia declared its first dividend on the Series 1 Preferred Shares in the amount of $0.31164 per Series 1 Preferred Share, payable on March 31, 2010. Subsequently, Aimia declared and paid quarterly dividends on its Common Shares and Series 1 Preferred Shares as follows:

Dividends payable by Aimia to its Shareholders are recorded when declared.