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For information of persons whose rights to shares are recorded in the register of shareholders

To calculate the adjusted amount of accrued dividends on shares of the Company for 9 months of 2019, we recommend that each shareholder apply the coefficient of 0,253431402940428 to the amount of previously accrued income, which is the ratio of the net profit of the Company according to the results of 2019 (214 681 429,51 RUB) to the total amount of dividends initially accrued to all shareholders (847 098 769,21 RUB).

Moreover, the adjusted indicator D1, determined in accordance with paragraph 5 of Article 275 of the Tax Code of the Russian Federation for calculating the amount of tax to be withheld from the adjusted income of the taxpayer - recipient of dividends, will be: 214 681 429,51 RUB. The indicator D2 remains unchanged at 7 437 020,68 RUB.

In this case, the amount of “other income” accrued to each shareholder is determined as the difference between the dividend income originally accrued to him and the adjusted amount of dividends accrued to the shareholder.

In this case, shareholders - legal entities will need to include the above amount of “other income” in the non-operating income forming the tax base for income tax (para. 8 of Art. 250 of the Tax Code of the Russian Federation) and pay income tax at the rate of 20% (para. 1 of Art. 284 of the Tax Code of the Russian Federation).

Shareholders - physical persons do not need to do anything.