Ad-hoc | 13 July 2009 15:30
DGAP-Geoinfo Ad-hoc-Service: Zwack Unicum Nyrt.. Payment of Dividend 13 Jul 2009 Ad-hoc announcement according to Tpt. 55.§ of the Hungarian Capital market Act., transmitted by DGAP-Geoinfo. The issuer is solely responsible for the content of this announcement. Zwack Unicum Nyrt. dividend payment Zwack Unicum Nyrt. hereby notifies Shareholders that according to General Meeting Resolution 6/2009.06.30. of the General Meeting held on 30 June 2009, 'The AGM approved the proposal of the Board of Directors on the allocation of profits, on the basis of which the Company has declared the payment of dividend in the amount of HUF 2 874 166 000 (two billion eight hundred and seventy-four million hundred and sixty-six thousand Hungarian Forints) from the after-tax profit and HUF 1 806 334 000 (one billion eight hundred six million three hundred thirty four thousand Hungarian Forints) from the profit reserves amounting altogether to HUF 4,680,500,000 (four billion six hundred eighty million five hundred thousand forint), of which HUF 2,645,500,000 (two billion six hundred forty five million five hundred thousand forint) have already been declared during the business year as interim dividend. The AGM has ordered the Board of Directors to take the necessary steps for the payment of the 2 035 000 000 (two billion thirty-five million Hungarian Forints) dividends on a pro rata basis in accordance with the shareholding set forth in the Company's Share Register on August 25, 2009. The distribution of the dividends shall commence on August 31.' In accordance with the above, the Company, in addition to the 130% interim dividend already paid against the nominal value of its common and redeemable liquidation preference shares, i.e. HUF 1,300 (the 'Interim Dividend'), shall pay a further 100% dividend against the nominal value of its common and redeemable liquidation preference shares, i.e. the gross amount of the dividend for a share of with nominal value of HUF 1,000 is HUF 1,000 for the 2008/2009 financial year (the 'Remaining Dividend'). Important dates: 18 August 2009 (E-8th day): The last day on which contracts have to be concluded in order to obtain shares with entitlement to Remaining Dividends at the Budapest Stock Exchange. 25 August 2009 (E-5th day): Record date for the identification of ownership related to Remaining Dividend payment. Persons holding shares at the end of this day are entitled to receive the Remaining Dividend. 31 August 2009 (E day): The starting date for Remaining Dividend payments. Pre-conditions for paying the Remaining Dividend Those shareholders are entitled to receive the Remaining Dividend who comply with the following criteria: 1. Either the shareholder or the nominee as defined in Art. 151 of Act CXX of 2001 on the capital market has been registered in the stock register of Zwack Unicum Nyrt. 2. The accounting data necessary for the Remaining Dividend have been made available to Zwack Unicum Nyrt. This data shall be provided to Keler Zrt. by the banks holding the shareholders' accounts on the date on which records are compared, i.e. 25 August 2009 as the record date. We draw our shareholders' attention to the fact that they should check the data necessary for calculating tax with their bank by 25 August 2009 at the latest, since the Remaining Dividend cannot be paid if these are missing. Data necessary for the payment of the Remaining Dividend * Natural persons: name, address, tax identification number, ID number, gender, name at birth, place and date of birth, nationality, mother's name at birth. For foreign natural persons, the passport number is also to be provided as they have no Hungarian tax identification number. * For legal persons: company name, registered office, nationality and tax number of the shareholder (for domestic persons). * Dividend payment via nominee : the name in respect of the nominee, registered office, nationality and tax number (for domestic). The nominee makes a declaration before payment regarding the quantity of shares they manage and the shareholder structure of those shares (legal and natural persons). The Company would like to draw nominees' attention to the fact, that will not be able to accept changes to the given rates following the payment, because the rate and assessment of taxation of natural and legal persons differ. Payment of the Remaining Dividend According to the Articles of Association and the rules of Keler Zrt., the Company requests Keler Zrt. to provide a comparison of records on ordinary shares, as of the starting date of the payment of the Remaining Dividend as a Company event. Remaining Dividends are transferred to the cash accounts for securities accounts held by the banks or if requested by the shareholder via the bank holding the securities account, to the shareholder's own bank account; transfers begin from 31 August 2009. Zwack Unicum Nyrt. is not liable for any delay resulting due to inaccurate or missing data provided by the banks or due to the time taken to process the data. Should the bank send missing or corrected data to Zwack Unicum Nyrt. at a later stage (after 25 August 2009), the Company shall transfer the Remaining Dividend by the 5th working day of the month following receipt of the data. Zwack Unicum Nyrt. is not liable to pay interest where transfer of the Remaining Dividend takes place after 31 August 2009 for the reasons detailed above. Taxation rules Domestic and foreign natural persons According to the provisions of Act CXVII of 1995 on personal income tax as amended, the company shall deduct 10% with respect to registered common shares and 25% with respect to redeemable liquidation preference shares as personal income tax from natural persons covered by the Act. Domestic and foreign legal persons The Company will make payments to legal persons without tax deductions. Zwack Unicum Nyrt. shall issue a tax certificate on the dividend paid with respect to the financial year 2008/2009, including the Interim Dividend and the Remaining Dividend on the shares and the amount of the tax deducted, and send by post by 31 January 2010 at the latest. Dividends for the 2008/2009 financial year may be claimed for up to 5 years from the starting date of dividend payments, following which the dividend claim shall lapse. Budapest, 13 July 2009 Zwack Unicum Nyrt. Contact: Guttengéber György guttengeber@zwackunicum.hu ---------------------------------------------------------------------------