Scrip Dividends and Treatment when you Sell

How does one treat the Cost to you of Scrip Dividends when you actually sell the shares?

For example say if I received 100 AIB shares in 1995 by way of a Scrip Dividend, which at the time equated to Dividend income forgone of €200.00 Gross of any withholding Tax. When I sell these shares can I take an Input Cost to me of €200.00 x Index Multipler?

Is there anyway to find out what the Gross Cost of these Scrip Dividends were? I only have the Share Certs and its only on relatively newer ones you have a stub attached which details costs etc. Will the Companys Share Registration department be able to tell me?

Thanks

There were two types of scrip dividends.

One was where there was no DWT and the amount of dividend foregone is the cost of the shares.

The second is where DWT is applied. The cost of the share is the net, as this is what you paid for them.

DWT demonstrates how little the Department of Finance actually knows about equity markets, but then whats new in that?