Zwack Unicum

Notice of Dividend Amount • Jul 13, 2010

News Details

Ad-hoc | 13 July 2010 16:33

Zwack Unicum Likőripari és Kereskedelmi Nyilvánosan Működő Részvénytársaság:

DGAP-Geoinfo Ad-hoc-Service: Zwack Unicum Nyrt.
Payment of Dividend

13 Jul 2010

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 6/2010.06.29. of the General Meeting held on 29 June
2010, '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 2 035 000 000 (two billion
thirty five million Hungarian Forints) from the after-tax profit, and
resolved to put the remaining HUF 434 285 000 to the profit reserves. The
AGM has ordered the Board of Directors to take the necessary steps for
the payment of the dividends on a pro rata basis in accordance with the
shareholding set forth in the Company's Share Register on August 23,
2010. The distribution of the dividends shall commence on August 30,
2010.'

In accordance with the above, the Company shall pay a 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 2009/2010 financial
year (the 'Dividend').

Important dates:

17 August 2010 (E-8th day): The last day on which contracts have to be
concluded in order to obtain shares with entitlement to Dividends at the
Budapest Stock Exchange.

23 August 2010 (E-5th day): Record date for the identification of
ownership related to Dividend payment. Persons holding shares at the end
of this day are entitled to receive the Dividend.

30 August 2010 (E day): The starting date for Dividend payments.

Pre-conditions for paying the Dividend

Those shareholders are entitled to receive the 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 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. 23 August 2010 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 23 August 2010
at the latest, since the Dividend cannot be paid if these are missing.

Data necessary for the payment of the 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 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 and liquidation preference shares, as of the starting date of
the payment of the Dividend as a Company event.

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 30 August 2010.

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 23 August 2010), the Company
shall transfer the 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 Dividend takes place after 30 August 2010 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.

In case of domestic and foreign natural persons of which the shares are
blocked under a long term investment agreement (in Hungarian: tartós
befektetési szerződés) pursuant to Section 67/B of the Personal Income
Tax Law, the payment of dividend is made without deduction (Section 67/B
of the Personal Income Tax Law and Appendix 4 of the Rules of Taxation
Law). The investment service provider shall, together with the request
for dividend, provide to Zwack Unicum Nyrt. the information that the
shares are blocked pursuant to a long term investment agreement. In case
the investment service provider fails to provide such information, 10% of
personal income tax shall be deducted from the dividend paid.

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 2009/2010 and the amount of the tax
deducted, and send by post by 31 January 2011 at the latest.

Dividends for the 2009/2010 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 2010

Zwack Unicum Nyrt.

Contact:
Guttengéber György
guttengeber@zwackunicum.hu

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