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AQUILA PART PROD COM - AQ

Dividend payment 2020 & 2021

Release Date: 5/19/2022 3:32:45 PM

IRIS Code: 34E37

TO:                  BUCHAREST STOCK EXCHANGE (BSE)

ADDRESS:       34-36 Carol I Boulevard, Bucharest, postal code 020922

 

                        FINANCIAL SUPERVISORY AUTHORITY

                        Financial Investments and Instruments Sector

Issuers, Transactions Monitoring and Market Abuse Department

15 Splaiul Independentei, district 5, Bucharest

 

 

CURRENT REPORT

 

 

Date of the report:                                        19.05.2022

Name of the issuing company:                     Aquila Part Prod Com S.A.

Headquarters:                                                Ploiesti city, 105A Malu Rosu street, Prahova county, Romania

Telephone number:                                       0244.594.793

Sole identification code:                               6484554

Trade registry reg. no.:                                 J29/2790/1994

Subscribed and paid capital:                         180,000,360 lei

Total no. of shares:                                        1,200,002,400 shares

Market on which securities are traded:       Bucharest Stock Exchange, Premium Tier

 

 

IMPORTANT EVENT:                                       Payment of dividends for the financial year 2020 and 2021

 

In accordance with the decision of the Ordinary General Shareholders Meeting of Aquila Part Prod Com S.A. dated April 22, 2022, Aquila announces the payment of dividends for the financial year 2021, but also from the profit realized during 2020, through the Central Depository S.A. and Banca Transilvania – the selected payment agent – starting with June 6, 2022(payment date), to its shareholders registered in the shareholders register kept by Depozitarul Central S.A. on the registration date May 17, 2022, ex-date May 16, 2022. The gross dividend is 0,04420 lei gross/share, and where applicable, the related dividend tax will be withheld at source in the quotas stipulated by the law. The deadline by which the documents certifying compliance with one of the tax exemptions can be submitted is 30.05.2022.

Details on the ways of payment of dividends can be found in the document “General procedure for payment of dividends by Aquila Part Prod Com S.A.”, annexd to this report and on the website of the company www.aquila.ro in the section Investor Relations/Corporate governance/Procedures.

 

Dociu Alin Adrian                                                                                                                                                       Sorin Bascau

Chairman of the Board of Directors                                                                                                                              Chief Financial Officer

 

 

 

 

 

 

 

 

 

PROCEDURA GENERALA PRIVIND PLATA DIVIDENDELOR DE CATRE AQUILA PART PROD COM S.A.

 

Actionarii Aquila Part Prod Com S.A. („AQ”/„AQUILA”) decid cu privire la distribuirea de dividende prin aprobarea unei hotarari a adunarii generale ordinare a actionarilor, prin care se aproba valoarea bruta a dividendului, data platii, data de inregistrare (care serveste la identificarea actionarilor care urmeaza a beneficia de dividende), precum si ex-date.

 

Conform legislatiei fiscale din Romania, distributiile de dividende efectuate de  catre o entitate din Romania sunt in general obiect al impozitarii prin retinere  la sursa in Romania, cu un procent de 5%. Cu toate acestea, atat potrivit legislatiei fiscale nationale, cat si celei internationale, anumite exceptii de la aplicarea cotei standard de impozitare din Romania prin retinerea la sursa a unei cote de 5% pot fi aplicabile, printre altele, in urmatoarele cazuri:

 

·      Distributiile de dividende efectuate catre nerezidenti pot beneficia de cote de retinere la sursa reduse sau exceptari fiscale in temeiul Tratatelor de evitare a dublei impuneri. Subliniem insa ca pentru a beneficia de aceste cote reduse/exceptari fiscale, un certificat de rezidenta fiscala valid trebuie pus la dispozitia Aquila. In plus, nerezidentii pot beneficia de cote reduse de retinere la sursa sau exceptari fiscale in temeiul Directivei UE privind Societatile Mama - Filiale sau a Directivei Consiliului privind acordul incheiat intre UE si Confederatia Elvetiana in ceea ce priveste impozitarea veniturilor din economii, daca anumite conditii sunt indeplinite.

 

·  Distributia de dividende efectuata catre anumite categorii specifice de actionari (e.g. fonduri de pensii, institutii publice) poate fi exceptata impozitarii cu retinere la sursa in Romania, daca anumite conditii sunt indeplinite.

 

·  Distributia de dividende efectuata catre entitati din Romania poate fi exceptata impozitarii cu retinere la sursa in Romania, daca anumite conditii referitoare la participatiile acestor entitati sunt indeplinite.

 

GENERAL PROCEDURE FOR DIVIDEND PAYMENT BY

AQUILA PART PROD COM S.A.

 

Shareholders of Aquila Part Prod Com S.A. (“AQ”/“AQUILA”) decide on the distribution of dividends by approving a resolution of the ordinary general meeting of shareholders, approving the gross value of the dividend, the payment date, the registration date (which serves to identify shareholders who to benefit from dividends) as well as the ex-date.

 

According to the Romanian tax legislation, dividend distributions conducted by a Romanian entity are generally subject to 5% withholding tax in Romania. However, under the domestic, as well as international tax legislation certain exemptions from the standard 5% Romanian withholding tax may apply, among others, for the following cases:

 

 

·    Dividend distributions conducted to non-residents may benefit from reduced withholding tax rates or tax exemptions based on Treaties for the avoidance of double taxation. Please note that in order to benefit from such a reduced tax rate / tax exemption, a valid fiscal certificate of residence needs to be provided to Aquila. Additionally, non-residents may benefit from reduced withholding tax rates or tax exemptions based on the EU Parent-Subsidiary Directive or the Council Directive regarding the agreement signed between EU and the Swiss Confederation on taxation of savings income if certain additional conditions are met.

 

·    Dividend distributions conducted to certain specific types of shareholders (e.g. pension funds, public institutions) may be exempted from withholding tax in Romania, if certain conditions are met.

 

·    Dividend distributions conducted to Romanian entities may be exempt from withholding tax in Romania if certain holding conditions are met.


 

 

Aquila descrie conditiile care trebuie indeplinite si documentele pe care actionarii trebuie sa le depuna pentru a beneficia de o cota redusa de impozitare sau de a fi exceptati impozitarii cu retinere la sursa in cazul dividendelor in Anexa 3.

 

Data limita pana cand trebuie indeplinite conditiile si furnizate documentele va fi anuntata de Aquila prin intermediul unui raport curent, ulterior adunarii generale ordinare a actionarilor care decide distribuirea dividendelor. Avand in vedere ca anumite aspecte fiscale pot necesita o analiza mai detaliata sau clarificari suplimentare, este recomandat ca documentele necesare sa fie transmise catre Aquila anterior datei limita care va fi anuntata. In cazul nerespectarii acestui termen, orice cerere de rambursare fiscala va fi efectuata de catre Aquila numai dupa ce autoritatile fiscale romane vor rambursa aceste sume.

 

MODALITATI DE PLATA A DIVIDENDELOR CATRE ACTIONARII AQUILA

 

Conform legislatiei in vigoare, platile catre actionari vor fi facute dupa cum urmeaza:

 

1. Prin Participanti (Banci Custode sau Brokeri): Persoanele fizice si juridice / alte entitati care au cont deschis la un Participant (respectiv, un intermediar participant la sistemul de compensare-decontare si registru al Depozitarului Central):

 

Pentru actionarii persoane fizice, juridice sau alte entitati care la data de inregistrare detin actiuni evidentiate in Sectiunea II a Registrului Actionarilor Aquila tinut de la Depozitarul Central, intr-un cont deschis la Participant, dividendele vor fi platite automat prin virament bancar la data platii prin intermediul Depozitarului Central, in conturile Participantilor.

 

2.  Numai pentru plati prin virament bancar conform solicitarilor actionarilor adresate direct Depozitarului Central

 

Depozitarul Central ofera posibilitatea tuturor actionarilor nereprezentati de Participanti sa incaseze orice suma de bani cuvenita, prin virament bancar, intr-un cont bancar, indiferent de emitentul care distribuie sumele de bani, acest cont fiind valabil si pentru distributiile viitoare, pana la primirea unei notificari contrare in acest sens.

 

Aquila describes the conditions which need to be fulfilled and documents which need to be submitted by shareholders to benefit from reduced tax rates or tax exemptions from withholding tax on dividends in Appendix 3.

 

The deadline by which the conditions must be fulfilled, and documents must be provided will be announced by Aquila through a current report, following the ordinary general meeting of shareholders that decides on the distribution of dividends. Given that some tax issues may require a more detailed analysis or additional clarifications, it is strongly recommended that the required documents be submitted to Aquila prior to the announced deadline. If shareholders miss this deadline, any tax reimbursement will be conducted by Aquila only after receiving a tax reimbursement from the Romanian tax authorities.

 

DIVIDEND PAYMENT METHODS TO AQUILA’S SHAREHOLDERS

 

According with the legislation in force, the payments shall be performed as follows:

 

 

1. Through Participants (Custodian Banks or Brokers): Individuals and legal entities / other entities having accounts opened with a Participant (respectively, an intermediary participating in the clearing-settlement and registry system of Depozitarul Central):

 

For shareholders that are individuals, legal entities or other entities who, on the registration date, hold shares under Section II of Aquila’s Shareholders Registry kept by Depozitarul Central, in an account opened with a Participant, the dividends shall be paid automatically by bank transfer via Depozitarul Central into the Participants’ account, on the payment date.

 

2.  Only for payments through bank transfer as per shareholder’s request addressed directly to Depozitarul Central

 

Depozitarul Central provides all shareholders not represented by Participants the possibility to receive any due amounts, through bank transfer into a bank account, irrespective of the issuer distributing such money, and such option remains valid for future distribution unless expressly notified otherwise.

 


 

 

Actionarii care doresc sa beneficieze de aceasta optiune vor trebui sa completeze o cerere in acest sens (Formular de colectare cod IBAN), disponibil pe site-ul  https://www.roclear.ro/Detinatori/DetinatoriDistribuireDividende, pe care sa o transmita prin posta impreuna cu documentele enumerate in Anexa 1, catre Depozitarul Central, sau sa le depuna direct la sediul Depozitarului Central: B-dul Carol I, cod postal 020922, nr. 34-36, etajele 3, 8 si 9, sector 2, Bucuresti, Romania.

 

Pentru a beneficia de aceasta modalitate de plata actionarii sunt invitati sa se adreseze direct Depozitarului Central la adresa de e-mail: dividende@depozitarulcentral.ro.

 

3.  Prin intermediul agentului de plata Banca Transilvania („BT”) (fie pentru plati in numerar, fie pentru plati prin transfer bancar)

 

I.   In numerar: numai pentru persoanele fizice care nu au cont deschis la Participant si care nu au optat pentru plata prin virament bancar: la ghiseele BT, la orice unitate BT

 

Pentru actionarii persoane fizice care nu se incadreaza la punctele 1 si 2, plata dividendelor se va face in numerar la ghiseele BT, la orice unitate BT. Lista unitatilor BT este disponibila pe site-ul https://www.bancatransilvania.ro. Platile in numerar se vor realiza in limita sumelor stabilite conform legislatiei in vigoare. Cererile de plata vor fi insotite de documentele enumerate in Anexa 2.

 

II. Prin virament bancar: persoane fizice si juridice / alte entitati care nu au cont deschis la Participant

 

Actionarii persoane fizice si juridice / alte entitati care nu se incadreaza la punctele 1 si 2 si care doresc plata dividendelor prin transfer bancar pot solicita la BT plata prin virament bancar prezentand la ghiseele bancii formularul de cerere de plata dividende prin virament bancar, insotit de documentele suport mentionate in Anexa nr. 2. Persoanele juridice pot incasa dividendele numai prin virament bancar.

 

* * *

 

 

The shareholders who want to use this option have to fill in a specific payment request form (specifying the bank account and IBAN code, in Romanian “Formular colectare          cod                         IBAN”),    available on https://www.roclear.ro/Detinatori/DetinatoriDistribuireDividende, and to submit it with Depozitarul Central along with the documents described in Appendix 1 herein, by registered mail or directly at its headquarters at 34-36 Carol I Boulevard 020922, Floors 3, 8 and 9, Bucharest, 2nd district, Romania.

 

In order to benefit of this payment method, shareholders are invited to contact directly Depozitarul Central using the e-mail address: dividende@depozitarulcentral.ro.

 

3.  Through the Payment Agent – Banca Transilvania („BT”) (either for cash or bank transfer payments)

 

I.   In cash: only for private individuals who do not have a bank account opened with a Participant and did not apply for payments through bank transfer: at BT cash desks, in any BT unit

 

For private individual shareholders who do not fall under items 1 and 2, the dividends will be paid in cash at the BT cash desks, in any BT unit. The list of BT units is available on the website https://www.bancatransilvania.ro. Payments in cash shall be made within limits set forth by the applicable legislation. The payment requests shall be accompanied by the documents described in Appendix 2 herein.

 

II. Through bank transfer: private individuals and legal entities / other entities who do not have a bank account opened with a Participant

 

Private individuals and legal entities / other entities who do not fall under items 1 and 2 and who intend to receive the dividends through bank transfer may request to BT the payment by bank transfer, by submitting to the BT cash desks the application form for the payment of dividends through bank transfer accompanied by the supporting documentation set forth in Appendix 2 herein. Legal entities can collect dividends only by bank transfer.

 

* * *


 

 

 

Comisioanele percepute de BT si Depozitarul Central pentru plata dividendelor sunt suportate de Aquila.

 

Dividendele si distributiile de numerar sunt stabilite conform legislatiei din Romania in Lei (moneda functionala a Aquila).

 

BT si Depozitarul Central, dupa caz, isi rezerva dreptul de a solicita actionarului / imputernicitului acestuia, documente suplimentare in urma analizarii cererilor de plata a dividendelor Aquila.

 

Gestionarea datelor privind actionarii

 

Reamintim actionarilor ca orice modificari de date in Registrul Actionarilor (schimbari de nume, adrese, date de identificare, transferuri de actiuni mostenitorilor, etc.) se realizeaza numai de catre DEPOZITARUL CENTRAL, cu sediul in Bucuresti, B-dul Carol I, nr. 34 - 36, sector 2, la solicitarea actionarului / persoanei indreptatite. Mentionam ca in urma analizarii cererilor de plata a dividendelor si a documentatiei primite, Depozitarul Central si / sau Aquila isi rezerva dreptul de a solicita documente suplimentare.

 

 

 

Fees applied by BT and Depozitarul Central for the dividend payments are paid by Aquila.

 

The dividends and cash distributions are set in accordance with the Romanian legislation in RON (i.e. the functional currency of Aquila).

 

BT and Depozitarul Central, as the case may be, reserve the right to request from shareholder / corresponding attorney, additional documents following the applications for Aquila’s dividend payment.

Management of data related to shareholders

 

We would like to remind to shareholders that any change of the information included in the Shareholders’ Registry (changes of name, address, identity data, transfer of shares to the successors etc.) is carried out only by DEPOZITARUL CENTRAL with the registered office in Bucharest, no. 34-36 Carol I Blvd., 2nd district, upon the request of the shareholder / entitled person. We mention that further to the analysis of the requests for dividend payment and of the received documents, Depozitarul Central and / or Aquila reserve the right to request additional information or documents.

 


 

 

 

Anexa nr. 1 – Documente suport necesare pentru plata dividendelor prin virament bancar direct de catre Depozitarul Central

 

Actionarii persoane fizice, personal sau prin reprezentantul legal sau conventional, vor prezenta Depozitarului Central formularul de colectare cod IBAN, in care se vor preciza banca si contul (cod IBAN) deschis pe numele actionarului (modelul este disponibil pe website-ul Depozitarului Central – https://www.roclear.ro/Detinatori/DetinatoriDistribuireDividende in limbile romana si engleza), insotit de:

·         Copia actului de identitate valabil, in care sa fie lizibil codul numeric personal

– certificata de titular „conform cu originalul”;

·         Extras de cont sau orice alt document eliberat de banca (semnat si stampilat) prin care se confirma existenta contului pe numele actionarului, cu precizarea codului IBAN, in original;

·         Copia documentelor care atesta calitatea semnatarului cererii de reprezentant legal sau conventional, daca este cazul certificata de titular „conform cu originalul”;

·         Dovada achitarii tarifului perceput de Depozitarul Central pentru inregistrarea contului IBAN.

 

Actionarii persoane juridice (sau entitati fara personalitate juridica), prin reprezentant legal sau conventional, vor prezenta Depozitarului Central formularul de colectare cod IBAN in care se precizeaza banca si contul (cod IBAN) deschis pe numele actionarului (modelul este disponibil pe website-ul Depozitarului Central https://www.roclear.ro/Detinatori/DetinatoriDistribuireDividende in limbile romana si engleza), insotit de:

·         Copie a certificatului de inmatriculare sau un document similar pentru entitatile care nu au aceasta obligatie de inmatriculare – certificata de titular „conform cu originalul”;

·         Copie dupa documentul care atesta calitatea de reprezentant legal al societatii (certificat constatator emis de registrul comertului / entitatea echivalenta sau alt document similar din care sa rezulte aceasta calitate pentru entitatile de nationalitate straina) certificata de titular „conform cu originalul”;

·         Copia documentelor care atesta calitatea de reprezentant conventional a semnatarului cererii, daca este cazul – certificata de titular „conform cu originalul”;

 

 

Appendix no. 1 – Supporting documents required for dividend payment through bank transfer directly by Depozitarul Central

 

Individual shareholders shall submit with Depozitarul Central, personally or through legal or conventional representative, a request form specifying the bank and account (IBAN code) opened on behalf of the shareholder (the form is available on Depozitarul Central website https://www.roclear.ro/Detinatori/DetinatoriDistribuireDividende in Romanian and English), accompanied by:

·      A copy of the valid ID where the personal identification code is legible – authorized by the shareholder as a “certified true copy”;

·      Statement of account or any other document issued by the bank (signed and stamped) confirming the existence of the account on behalf of the shareholder, specifying the IBAN account (original);

·      Copy of the documents attesting the capacity of the legal or conventional representative for the request signatory, if necessary – authorized by the shareholder as a “certified true copy”.

·      The payment proof for the fee charged by Depozitarul Central for IBAN code registration.

 

Institutional shareholders (or those without legal personality) shall submit with Depozitarul Central, personally or through legal or conventional representative, a request form, specifying the bank and account (IBAN code) opened on behalf of the shareholder (the form is available on Depozitarul Central website – https://www.roclear.ro/Detinatori/DetinatoriDistribuireDividende in Romanian and English), accompanied by:

 

·         Copy of the registration certificate or a similar document for the entities not having this registration requirement – authorized by the shareholder as a “certified true copy”;

·         Copy of the documents attesting the capacity of the legal representative of the company (confirmation of company details issued by the Trade Registry / equivalent entity or similar document proving this quality – for foreign entities) – authorized by the holder as a “certified true copy”;

·         Copy of the  documents attesting the  capacity of the conventional representative of the request signatory, if necessary – authorized by the shareholder as a “certified true copy”;

 

 

 

·    Extras de cont sau orice alt document eliberat de banca (semnat si stampilat) prin care se confirma existenta contului pe numele titularului – persoana juridica, cu precizarea codului IBAN (in original);

·     Dovada achitarii tarifului perceput de Depozitarul Central pentru inregistrarea contului IBAN.

 

Documentele prezentate intr-o limba straina (cu exceptia actului de identitate) vor fi insotite de traducerea legalizata in limba romana, iar daca sunt emise de o autoritate straina acestea trebuie sa fie apostilate sau supralegalizate, dupa caz.

 

 

·         Statement of account or any other document issued by the bank (signed and stamped) confirming the existence of the account on behalf of the shareholder – legal person, specifying the IBAN account (original).

·        The payment proof for the fee charged by Depozitarul Central for IBAN code registration.

 

Documents submitted in other language than Romanian shall be accompanied by a legalized translation into Romanian, and, if issued by a foreign authority, these must be apostilled or over legalized if the case (save

for ID documents).

 

       

 

 

 

Anexa nr. 2 – Documente suport necesare pentru plata dividendelor in numerar sau prin virament bancar la ghiseele BT (la orice unitate BT)

 

I. Persoane fizice – plati in numerar / transfer bancar prin retelele Agentului de Plata

 

In cazul persoanelor fizice rezidente:

 

·         formular cerere de plata semnat de actionar (imputernicit) pentru platile prin transfer bancar;

·       actul de identitate avand inscris codul numeric personal (C.N.P.); identificarea actionarului de catre reprezentantii Agentului de plata se va face pe baza informatiilor inregistrate in baza de date in campul dedicat Codului Numeric Personal.

 

In cazul persoanelor fizice nerezidente:

 

·         formular cerere de plata semnat de actionar (imputernicit) pentru platile prin transfer bancar;

·         actul de identitate al actionarului ce va contine datele de identificare inregistrate in registrul actionarilor tinut de Depozitarul Central.

 

 

In cazul persoanelor fizice avand varsta sub 14 ani:

 

·         actul de identitate al tutorelui / parintelui avand inscris C.N.P.-ul;

·         certificatul de nastere al actionarului care trebuie sa aiba inscris C.N.P.- ul + 1 fotocopie certificata pentru conformitate cu originalul (fotocopia se va retine de catre Agentul de Plata);

·         actul juridic ce instituie tutela in cazul tutorelui care nu este unul dintre parinti + 1 fotocopie certificata pentru conformitate cu originalul (fotocopia

se va retine de catre Agentul de Plata) si actul de identitate al tutorelui / parintelui.

 

Appendix no. 2 – Supporting documents required for dividend payment in cash or through bank transfer at BT cash desks (in any BT unit)

 

I. Individuals – Payments in cash / by bank transfer at the desks of the Paying Agent:

 

As Romanian individual shareholders:

 

·     payment request form signed by the shareholder (proxy) for the bank transfer payments;

·   the identity card having the Personal Identification Number (PIN); the identification of the shareholder by the Paying Agent shall be performed based on the information recorded in the Personal Identification Number field.

 

 

As non-resident individual shareholder:

 

·     payment request form signed by the shareholder (proxy) for the bank transfer payments;

·    the identification document of the shareholder containing data which match the data recorded for the shareholder in Depozitarul Central’s records.

 

 

As individual shareholder under 14 years old:

 

·      the identity card of the legal guardian / parent with the Personal Identification Number;

·         the shareholder’s birth certificate with the Personal Identification Number

+ 1 true copy thereof (the copy shall be kept by the Paying Agent);

·         the legal document which establishes the guardianship if the legal guardian is not one of the parents + 1 true copy thereof (the copy shall be

kept by the Paying Agent) and the identity card of the legal guardian / parent.


 

 

 

In cazul persoanelor fizice avand instituita curatela:

 

·        actul de identitate al curatorului avand inscris C.N.P.-ul;

·        actul de identitate al actionarului care trebuie sa aiba inscris C.N.P.- ul

+ 1 fotocopie certificata pentru conformitate cu originalul (fotocopia se va retine de catre Agentul de Plata);

·     actul juridic ce instituie curatela + 1 fotocopie certificata pentru conformitate cu originalul (fotocopia se va retine de catre Agentul de Plata), si

 

In cazul persoanelor mandatate de catre actionarul persoana fizica:

 

·      procura speciala autentificata la notariat care cuprinde imputernicirea de ridicare a sumelor de bani distribuite, eliberata cu nu mai mult de 3 ani anteriori datei in care se efectueaza plata, cu exceptia cazului in care imputernicirea are un termen de valabilitate mai mare de 3 ani si este valabila la data  la care se efectueaza plata + 1 fotocopie certificata pentru conformitate cu originalul (fotocopia se va retine de catre Agentul de Plata);

·         actul de identitate al imputernicitului avand inscris C.N.P.-ul

 

Nota 1: In cazul platilor catre co-proprietari (actionari inregistrati in cont comun), platile se vor face cu conditia ca toti co-proprietarii sa se prezinte la ghiseul BT, personal sau prin reprezentant legal si / sau conventional.

 

Nota 2: Documentele prezentate intr-o limba straina vor fi insotite de traducerea legalizata in limba romana (cu exceptia actelor de identitate), iar daca sunt emise de o autoritate straina acestea trebuie sa fie apostilate sau supralegalizate, dupa caz.

 

Nota 3: Agentul de Plata va efectua plata in numerar a sumelor de bani respectand conditiile / limitele impuse de reglementarile in vigoare.

 

Nota 4: In cazul solicitarilor de plata prin transfer bancar in conturi deschise la alte banci decat BT, documentatia depusa trebuie sa includa si un extras de cont sau un document eliberat de banca (semnat si stampilat) prin care se

 

As curator of an individual shareholder:

 

·         the identity card of the curator with the Personal Identification Number;

·         the identity card of the shareholder with the Personal Identification Number + 1 true copy thereof (the copy shall be kept by the Paying Agent);

·         the legal document which establishes the curatorship + 1 true copy thereof (the copy shall be kept by the Paying Agent), and

 

 

As attorney in fact of an individual shareholder:

 

·      the special power of attorney authenticated by a notary public which grants the authority to collect the distributable amounts, issued no more than 3 years prior to the payment date, unless the power of attorney is valid for more than 3 years and is valid on the payment date + 1 true copy thereof (the copy shall be kept by the Paying Agent);

·   the identity card of the attorney in fact with the Personal Identification Number.

 

Note 1: In case of co-owners (shareholders registered in joint accounts), the payments shall be processed provided that all co-owners are present at the BT desk in person, or by means of their legal and / or conventional representative.

 

Note 2: Any documents submitted in a foreign language shall be accompanied by their legalized translation in Romanian (save for the identification documents), and, if they are issued by a foreign authority, they shall be apostilled or super-legalized, as the case may be.

 

Note 3: The Paying Agent shall be entitled to make cash payments respecting the conditions / limitations imposed by regulations in force.

 

Note 4: In case of payments performed by bank transfer to banks other than BT, the account statement certified by the distributions transfer recipient bank shall also be attached to the aforementioned documents, or any other supporting  document  issued  by  the  bank  confirming  the  holder  of  the


 

 

confirma titularul contului. Titularul contului poate fi actionarul sau dupa caz, imputernicitul acestuia.

 

Situatii exceptionale:

 

Platile de dividende nu vor fi realizate prin ghiseele Agentului de Plata in urmatoarele situatii:

·     Cand C.N.P.-ul inscris in documentele prezentate la banca de catre actionari nu corespunde cu cel inscris in baza de date furnizata Agentului de Plata de catre Depozitarul Central;

·         Cand cererile de plata sunt adresate de catre mostenitorii actionarilor.

 

In aceste cazuri exceptionale descrise mai sus, cererile de plata vor fi adresate catre Depozitarul Central.

 

II. Persoane juridice – Plati prin virament bancar realizate prin reteaua Agentului de Plata

 

·      Formular cerere de plata semnat si stampilat daca este cazul de catre reprezentantul legal al persoanei juridice (mandatar);

·  Certificatul de inmatriculare / inregistrare la Registrul Comertului al persoanei juridice / un document echivalent care sa ateste inregistrarea persoanei juridice / entitatii la autoritatea competenta + 1 fotocopie care se va retine de catre Agentul de Plata;

·        Act de identitate al reprezentantului legal sau, dupa caz, al mandatarului;

·    Certificatul constatator de la Registrul Comertului / document echivalent emis de autoritatea competenta nu mai vechi de 3 luni, care sa mentioneze reprezentantul legal al societatii + 1 fotocopie care se va retine de catre Agentul de Plata;

·       Procura notariala in original sau in copie legalizata (procura se va retine de catre Agentul de Plata), daca este cazul.

 

In cazul platilor prin virament bancar in alte banci decat BT, la documentele de mai sus se anexeaza si extras de cont certificat de banca unde se solicita transferul dividendelor sau document doveditor emis de banca din care sa

aforementioned bank account. The holder of the account may be the shareholder or, as the case may be, the shareholder’s attorney in fact.

 

Exceptional cases:

 

Dividend payments shall not be performed via the Payment Agent’s desks in the following situations:

·  To shareholders whose Personal Identification Number recorded in the documents submitted at the bank is not the same with the one recorded in the Paying Agent's records received from the Central Depository;

·         When the payment requests are submitted by the shareholders’ heirs.

 

The payment requests for the above exceptional situations shall be referred to the Central Depository.

 

II. Legal entities – Payments processed by bank transfer at the Paying Agent's desks:

 

·  Payment request form signed and stamped—if the case—by the legal representative of the legal entity (proxy);

·       The certificate of registration of the legal entity with the Trade Registry / other equivalent document certifying the registration of the legal entity with the competent authority + 1 copy which shall be kept by the Paying Agent;

·    The identity card of the legal representative or, as the case may be, of the attorney in fact;

·   The confirmation of company’s details issued by the Trade Registry / other equivalent document issued by the competent authority which is not older than 3 months and which mentions the legal representative of the company + 1 copy which shall be kept by the Paying Agent;

·    The notarized power of attorney, in original or certified copy (the power of attorney shall be kept by the Paying Agent), if the case may be.

 

In case of the payments performed by bank transfer to banks other than BT, the account statement certified by the dividends transfer recipient bank shall also be attached to the aforementioned documents, or any other  supporting document issued by the bank confirming the holder of the aforementioned


 

 

reiasa titularul contului bancar mai sus mentionat. Titularul contului poate fi doar actionarul sau, dupa caz, imputernicitul acestuia.

 

Documentele prezentate intr-o limba straina, cu exceptia actului de identitate/ pasaportului, vor fi insotite de traducerea legalizata in limba romana, iar daca sunt emise de o autoritate straina acestea trebuie sa fie apostilate sau supralegalizate, dupa caz.

 

 

Anexa nr. 3 – Detalii suplimentare privind impozitul pe dividende

 

In cazul distributiei de dividende catre actionarii nerezidenti care ar dori sa beneficieze de o cota redusa a impozitului cu retinere la sursa sau de exceptarea impozitarii cu retinere la sursa in temeiul unui Tratat de evitare a dublei impuneri incheiat intre Romania si tara de rezidenta a acestora, actionarii trebuie sa transmita / depuna fie (i) in original, la sediul social al Aquila din Ploiesti, Str. Malu Rosu, nr. 105A, jud. Prahova cod postal 100491, fie (ii) prin e-mail cu semnatura electronica extinsa incorporata conform Legii nr. 455/2001 privind semnatura electronica, la adresa: actionari@aquila.ro, astfel incat aceasta sa fie receptionata de catre Aquila pana cel tarziu la data limita care va fi anuntata de Aquila prin raport curent:

      Un certificat de rezidenta fiscala valid pentru anul in care are loc plata dividendelor, in original sau in copie legalizata, apostilata / supralegalizata, cu exceptia cazului in care este emis de autoritati straine din state cu care Romania are incheiate tratate sau acorduri privind recunoasterea reciproca a actelor, caz in care apostila / supralegalizarea poate lipsi, insotit de traducerea autorizata in limba romana dupa caz,

      Detalii de contact pentru eventuale clarificari asupra documentelor daca va fi nevoie.

 

bank account. The holder of the account may be the shareholder or, as the case may be, the shareholder’s attorney in fact.

 

Any documents submitted in a foreign language shall be accompanied by their legalized translation in Romanian (save for the identification documents), and, if they are issued by a foreign authority, they shall be apostilled or super- legalized, as the case may be.

 

                                

Appendix no. 3 – Additional details regarding the dividend withholding tax

 

In case of dividend distributions conducted to non-resident shareholders who would like to benefit from a reduced withholding tax rate or tax exemption based on a Treaty for the avoidance of double taxation conducted between Romania and their resident country, the shareholders have to transmit / submit the following documents either (i) in original, personally, by representative or by any form of courier service with proof of delivery, to Aquila’s headquarters in Ploiesti, 105A Malu Rosu street, Prahova county, postal code 100491 Romania or (ii) by e-mail with the extended electronic signature incorporated in accordance with Law no. 455/2001 on the electronic signature at actionari@aquila.ro, so that they are received by Aquila by latest the deadline which shall be announced by Aquila through current report:

 

·         A valid fiscal certificate of residence for the year in which the dividend payment will be conducted, in original or in legalized copy with apostille / over legalized, unless issued by foreign authorities in states with which Romania has concluded treaties or agreements on the mutual recognition of documents, in which case the apostille / over legalization may be absent, accompanied by an authorized Romanian translation, if the case may be,

·         Contact details in case further clarifications of the documents are needed


 

 

 

 

In conformitate cu prevederile Codului Fiscal din Romania, certificatul de rezidenta fiscala trebuie sa cuprinda elemente de identificare a actionarului nerezident, precum si a autoritatii care a emis certificatul de rezidenta fiscala, ca de exemplu, dar fara a se limita la: nume, adresa, codul de identificare fiscala, data emiterii certificatului si faptul ca actionarul (i.e. contribuabilul) este rezident fiscal in tara care a emis certificatul.

 

Aplicarea unei cote de retinere la sursa redusa sau a unei exceptari fiscale in temeiul unui Tratat de evitare a dublei impuneri, este conditionata de primirea, pana la data limita anuntata prin raport curent cel mai tarziu, a documentelor complete si corecte, precum si a eventualelor clarificari solicitate. Aquila nu isi asuma nicio responsabilitate in cazul in care tratamentului fiscal mai favorabil mentionat mai sus nu poate fi aplicat in cazul in care actionarul nu prezinta documentatia si / sau clarificarile solicitate in cadrul termenului limita sus mentionat.

 

In cazul actionarilor nerezidenti care nu au depus pana la termenul limita un certificat valid de rezidenta fiscala, plata dividendelor se va efectua retinandu-se cota standard de impozit pe dividende cu retinere la sursa in vigoare, prevazuta de Codul Fiscal Roman (i.e. 5%).

 

Conform prevederilor Directivei UE privind Societatile Mama - Filiale (2011/96/EU), distributiile de dividende efectuate de catre o entitate din Romania catre o entitate nerezidenta sunt exceptate de la retinerea la sursa in Romania daca entitatea nerezidenta respectiva:

 

·         Este organizata sub una din formele descrise in Directiva;

·         Este supusa platii impozitului pe profit, fara existenta posibilitatii de exceptare;

·         Este rezidenta intr-un stat membru UE altul decat Romania sau este un sediu permanent intr-un stat membru UE altul decat Romania;

·         Detine cel putin 10% din capitalul social al entitatii care distribuie dividendele pentru o perioada neintrerupta de 1 an de zile anterior datei platii.

 

 

 

According to the provisions of the Romanian Fiscal Code, the fiscal certificate of residence has to include identification data of the non-resident shareholder and, also, of the authority which issued the fiscal certificate of residence, such as, but without being limited to name, address, fiscal code, the fact that the taxpayer is a tax resident of the country issuing the certificate, the issuing date of the certificate.

 

 

The application of a reduced withholding tax rate or tax exemption based on a Treaty for the avoidance of double taxation is conditioned upon receiving by latest the deadline mentioned in the current report of the complete and accurate documents and, if needed, it may depend on further clarifications. Aquila does not take any responsibility if the above-mentioned fiscal treatment cannot be applied, in case the non-resident does not submit the documents and/or requested clarifications within the said deadline.

 

In case of non-resident shareholders who have not submitted a valid fiscal certificate of residence within the deadline, the dividend payment will be taxed at the standard withholding tax rate provided by the Romanian Fiscal Code (i.e. 5%).

 

 

Under the provisions of the EU Parent-Subsidiary Directive (2011/96/EU), dividend distributions conducted by a Romanian entity to a non-resident entity are exempted from withholding tax in Romania if the recipient entity:

 

 

·         has one of the legal forms listed in the Directive;

·         is subject to a corporate income tax, with no possibility of exemption;

·         is a resident of an EU Member State other than Romania or is a permanent establishment thereof;

·         holds at least 10% of the distributing entity’s share capital for an uninterrupted period of at least 1 year prior to the payment date.

 


 

 

 

In temeiul art. 15 al Directivei Consiliului (2004/911/EC) privind acordul incheiat intre UE si Confederatia Elvetiana in ceea ce priveste impozitarea veniturilor din economii, Romania excepteaza de la retinerea la sursa a impozitului pe dividende platile de dividende efectuate catre entitatile din Elvetia daca sunt intrunite mai multe conditii, printre care aceea ca entitatea indreptatita sa primeasca dividende (actionar) sa detina cel putin 25% din capitalul social al entitatii care plateste dividendele pentru o perioada neintrerupta de cel putin 2 ani.

 

In cazul platii dividendelor catre fondurile de pensii si fondurile de investitii fara personalitate juridica, acestea trebuie sa transmita / sa depuna fie (i) in original, la sediul social al Aquila din Ploiesti, Str. Malu Rosu, nr. 105A, jud. Prahova, cod postal 100491, fie (ii) prin e-mail cu semnatura electronica extinsa incorporata conform Legii nr. 455/2001 privind semnatura electronica, la adresa: actionari@aquila.ro, astfel incat aceasta sa fie receptionata de catre Aquila pana cel tarziu la data limita care va fi anuntata de Aquila prin raport curent, in vederea exceptarii de la retinerea impozitului pe dividende urmatoarele documente:

 

 

 

a)    In cazul fondurilor de pensii rezidente in U.E. sau in Spatiul Economic European suplimentar certificatului de rezidenta fiscala mai sus mentionat, se vor transmite:

       Un document emis de autoritatea de reglementare competenta (in original sau copie legalizata / apostilata, cu exceptia cazului in care este emis de autoritati straine din state cu care Romania are incheiate tratate sau acorduri privind recunoasterea reciproca a actelor, caz in care apostila / supralegalizarea poate lipsi, insotit de o traducere autorizata in limba romana), care sa ateste faptul ca sunt constituite si autorizate ca fonduri de pensii in conformitate cu legislatia statului membru U.E. sau din Spatiul Economic European;

       Declaratia reprezentantului legal al societatii de administrare care sa ateste ca autorizatia fondului este valabila la Data Platii;

       In masura in care sunt disponibile, adresa website-ului oficial al autoritatii de reglementare din tara de origine unde poate fi verificat statutul de fond de pensii.

 

By virtue of Article 15 of the Council Directive (2004/911/EC) regarding the agreement signed between EU and the Swiss Confederation on taxation of savings income, Romania exempts from dividend withholding tax, the dividend payments to Swiss entities under several conditions among others, if the recipient entity entitled to receive dividends holds a minimum of 25% of the distributing entity’s share capital for an uninterrupted period of at least 2 years prior to the dividend payment date.

 

In case of dividend payments to pension funds and investment funds without legal personality, in order to benefit of the exemption from withholding tax on dividends, the mentioned entities will have to transmit / submit either (i) in original, personally, by representative or by any form of courier service with proof of delivery, to Aquila’s headquarters in Ploiesti, 105A Malu Rosu street, Prahova county, postal code 100491, Romania or (ii) by e-mail with the extended electronic signature incorporated in accordance with Law no. 455/2001 on the electronic signature at actionari@aquila.ro , so that they are received by Aquila by latest the deadline which shall be announced by Aquila through current report, the documents mentioned below:

 

a)           In case of pension funds resident within the EU or the European Economic Area in addition to the above-mentioned fiscal certificate of residence, the following documents shall be submitted:

       a document issued by the competent regulatory authority (in original or in certified true copy / apostilled, unless issued by foreign authorities in states with which Romania has concluded treaties or agreements on the mutual recognition of documents, in which case the apostille / over legalization may be absent, accompanied by an authorized translation in Romanian), attesting the fact that they are set up and authorised as pension funds in compliance with the legislation of the EU or European Economic Area member-state;

       declaration of the legal representative of the management company attesting the fact that the fund’s authorisation is valid at the Payment Date;

       if available, the official website of the regulating authority in the country of origin where the pension fund by-laws may be verified.

 


 

 

 

 

b)           In cazul fondurilor de pensii facultative din Romania si al fondurilor de pensii administrate privat din Romania, actionarii vor transmite / depune fie (i) in original, la sediul social al Aquila din Ploiesti, Str. Malu Rosu, nr. 105A, jud. Prahova, cod postal 100491, fie (ii) prin e-mail cu semnatura electronica extinsa incorporata conform Legii nr. 455/2001 privind semnatura electronica, la adresa: actionari@aquila.ro, astfel incat aceasta sa fie receptionata de catre Aquila pana cel tarziu la data limita care va fi anuntata de Aquila prin raport curent, urmatoarele documente:

 

       copii ale deciziilor autoritatii de reglementare care atesta autorizarea societatii de administrare si a fondului de pensii;

       copie act de identitate al reprezentantului legal al societatii de administrare a fondului, in termen de valabilitate, respectiv carte / buletin de identitate cu C.N.P. pentru cetatenii romani sau pasaport cu numar de identificare pentru cetatenii straini;

       copie certificat constatator al societatii de administrare a fondului / alt document echivalent, nu mai vechi de 3 luni de zile, care sa mentioneze reprezentantul legal al societatii de administrare a fondului.

 

 

 

c)           In cazul fondurilor de investitii fara personalitate juridica din Romania, actionarii vor transmite / depune fie (i) in original, la sediul social al Aquila dinPloiesti, str. Malu Rosu nr. 105A, jud. Prahova, cod postal 100491, fie (ii) prin e-mail cu semnatura electronica extinsa incorporata conform Legii nr. 455/2001 privind semnatura electronica, la adresa: actionari@aquila.ro , astfel incat aceasta sa fie receptionata de catre Aquila, pana cel tarziu la data limita care va fi anuntata de Aquila prin raport curent, urmatoarele documente:

 

 

 

 

b)           In case of resident optional pension funds and privately-managed pension funds, the shareholders shall transmit / submit either (i) in original, personally, by representative or by any form of courier service with proof of delivery, to Aquila’s headquarters in Ploiesti, 105A Malu Rosu street, Prahova county, postal code 100491, Romania or (ii) by e-mail with the extended electronic signature incorporated in accordance with Law no. 455/2001 on the electronic signature at: actionari@aquila.ro , so that they are received by Aquila, by latest the deadline which shall be announced by Aquila through current report, the following documents:

       copy of the regulating authority decisions’, certifying the authorization of the management company and of the pension fund;

       copy of the identity document of the Fund’s Administration Company legal representative, within the validity period, respectively the identity card indicating the Personal Identification Number for the Romanian citizens, or passport indicating the identification number for the foreign citizens;

       copy of a trade registry excerpt for the pension fund’s management company / other equivalent document, issued no later than 3 months before, indicating the legal representative of the pension fund’s management company.

 

 

c)          In case of Romanian investment funds without legal personality, the shareholders shall transmit / submit either (i) in original, personally, by representative or by any form of courier service with proof of delivery, to Aquila’s headquarters in Ploiesti, 105A Malu Rosu street, Prahova county, Romania or (ii) by e-mail with the extended electronic signature incorporated in accordance with Law no. 455/2001 on the electronic signature at actionari@aquila.ro , so that they are received by Aquila, by latest the deadline which shall be announced by Aquila through current report, the following documents:

 


 

 

  declaratie pe propria raspundere in original intocmita de catre reprezentantul legal al societatii de administrare din care sa rezulte explicit ca fondul de investitii nu are personalitate juridica;

   copie act de identitate al reprezentantului legal al societatii de administrare a fondului, in termen de valabilitate;

     copie certificat constatator al societatii de administrare a fondului/ alt document echivalent, nu mai vechi de 3 luni de zile, care sa mentioneze reprezentantul legal al societatii de administrare a fondului;

    copia deciziei autoritatii de reglementare care sa ateste autorizarea societatii de administrare a fondului.

 

In cazul distributiilor de dividende efectuate catre entitati din Romania, acestea din urma pot fi exceptate obligatiei de plata a impozitului prin retinere la sursa daca au detinut cel putin 10% din capitalul social al entitatii care distribuie dividendele pentru o perioada neintrerupta de 1 an anterior datei platii.

 

In cazul platii dividendelor catre toti ceilalti actionari, distributia de dividende va fi impozitata prin retinerea la sursa a cotei standard de impozitare prevazuta de Codul Fiscal din Romania (respectiv 5%).

 

Reiteram ca toate documentele care i-ar indreptati pe actionari sa beneficieze de o cota redusa a impozitului cu retinere la sursa sau de exceptarea impozitarii cu retinere la sursa trebuie furnizate Aquila pana cel tarziu la data limita care va fi anuntata de Aquila prin raport curent. Avand in vedere ca anumite aspecte fiscale pot necesita o analiza mai detaliata sau clarificari suplimentare este recomandat ca documentele necesare sa fie transmise Aquila anterior datei limita care va fi anuntata de Aquila prin raport curent. Daca actionarii vor depasi acest termen, orice cerere de rambursare fiscala va fi efectuata de catre Aquila numai dupa ce autoritatile fiscale romane vor rambursa aceste sume.

 

     self-liability declaration, in original, issued by the legal representative of the investment fund’s management company;

     copy of the identity document of the legal representative of the investment fund’s management company, within the validity period;

     copy of a trade registry excerpt for the investment fund’s management company / other equivalent document, issued no later than 3 months before, indicating the legal representative of the investment fund’s management company;

     copy of the authorization decision issued by the respective regulatory body for the investment fund’s management company.

 

 

In case of dividend distributions conducted to Romanian entities, such entities may be exempted from withholding tax in Romania, if the recipient entity holds at least 10% of the distributing entity’s share capital for an uninterrupted period of at least 1 year prior to the dividend payment date.

 

In case of dividend distributions conducted to all other shareholders, the dividend payment will be taxed at the standard withholding tax rate provided by the Romanian Fiscal Code (i.e. 5%).

 

We reiterate that all documents entitling shareholders to benefit from a reduced withholding tax rate or tax exemption must be provided to Aquila by latest the deadline which shall be announced by Aquila through current report. Given that some tax issues may require a more detailed analysis or additional clarifications, it is strongly recommended that the required documents will be submitted to the Fund prior to the deadline announced by Aquila through a current report. If shareholders will miss this deadline, any tax reimbursement will be conducted by Aquila only after receiving a tax reimbursement from the Romanian tax authorities.

 

 

 



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