The share and bond prices of KD Group d.d. are published in the stock exchange price list on the Ljubljana Stock Exchange website; the company also publishes them on its own website under ‘KD Group share prices’ and ‘KD Group bond prices’.

In the event of the inheritance of the company’s shares or bonds, you must submit a request to KDD – Klirinško depotno družba d.d. for the transfer of securities on the basis of inheritance. Please send the application and the necessary supporting documents by post or submit them in person at the KDD d.d. reception desk.

Further information is available from KDD d.d., Tivolska cesta 48, 1000 Ljubljana, by telephone on 01 307 35 30, by email at info@kdd.si and on their website under ‘Inheritance of securities’.

You must notify KDD – Central Clearing and Depository Company d.d. in writing of any changes to your personal details.

Further information is available from KDD d.d., Tivolska cesta 48, 1000 Ljubljana, by telephone on 01 307 35 30, by email at info@kdd.si and on their website under ‘Changing your personal details’.

KD Group d.d. does not maintain a share register and does not have a list of shareholders or bondholders. The register of securities holders is maintained and administered by KDD – Centralna klirinško depotna družba d.d., which issues a statement of the securities account balance upon written request.

Further information is available from KDD d.d., Tivolska cesta 48, 1000 Ljubljana, by telephone on 01 307 35 30, by email at info@kdd.si and on their website under ‘Account Statement’.

At the 18th general meeting of KD Group d.d. held on 30 August 2013, the shareholders of KD Group d.d. adopted a resolution to reduce the share capital of KD Group d.d. by cancelling the entire class of preference participatory cumulative shares with the symbol KDHP.

Pursuant to this resolution, the KDHP shares were struck off the securities register at KDD-Centralna klirinško depotna družba d.d. on 15 November 2013 and withdrawn from trading on the Ljubljana Stock Exchange. Following the expiry of the statutory six-month period, on 16 May 2014, KDD d.d. and registered in the names of all the company’s shareholders who, as holders of KDHP preference shares, were recorded in the share register at KDD on 15 November 2013.

Each holder of KDHP preference shares thus received, for each individual KDHP share, one newly issued KDH3 bond with a nominal value of EUR 20.00 on 165 2014, one newly issued KDH3 bond with a nominal value of EUR 20.00 for each individual KDHP share.

On 2 July 2014, the KDH3 bonds were admitted to trading on the organised securities market of the Ljubljana Stock Exchange and may be traded on the Ljubljana Stock Exchange.

KD Group d.d. published all notices and information regarding the progress of proceedings, as well as relevant documents, on its website http://www.kd-group.com under the ‘Investor Relations’ tab /Public Announcements for 2013 and 2014. As part of these announcements, the company also published the documents ‘Terms and Conditions of the Issue of KDH3 Bonds and Other Information Relating to KDH3 Bonds’ and ‘Prospectus for the admission of KDH3 bonds to the organised securities market’.

In November 2013, a share buy-back process for KDHP shares was carried out, under which bonds designated KDH3 were issued to shareholders holding KDHP preference shares in lieu of a cash payment. This is explained in more detail in the answer to question 6: ‘What happened to the KDHP shares?’.

In November 2013, the process of withdrawing KDHP shares was carried out. Further details on this are set out in the answer to question 6: ‘What happened to the KDHP shares?’.

In accordance with Article 94 of the Income Tax Act (Official Gazette of the Republic of Slovenia, No. 117/06; ZDoh-2), such an exchange of capital is regarded as a disposal of capital and must be reported in the Return for the Assessment of Income Tax on Gains from the Disposal of Securities and Other Interests and Investment Coupons.

Capital income is regulated in ZDoh-2 in Articles 92 to 104. In connection with Article 98 of ZDoh-2 (value of capital upon acquisition), Article 152 of the transitional provisions must also be taken into account, which stipulates that the acquisition cost of securities acquired before 1 January 2003 shall be deemed to be the market value as at 1 January 2006, unless the actual acquisition cost of such securities is higher than the market value as at 1 January 2006.

The market price of KDHP shares on the Ljubljana Stock Exchange on the last trading day of 2005, which remained valid on 1 January 2006, was EUR 24.21.

As the company does not have specific details of individual shareholders’ transactions involving shares with the ticker symbol KDHP, please consult a tax adviser if necessary regarding the submission of a capital gains return.

Since the certificates were deposited between 1994 and 1996 with one of the then PID Agricultural Funds, and right up to the present day, there have been numerous changes in status and share exchanges. An informative overview of the history of certificate shares – from KM0S shares to KDHR and KDHP shares, or KDH3 bonds – can be found at this link.

Information on the procedures relating to the closure of registry accounts with KDD – Central Clearing and Depository Company, d.d., Ljubljana is available via this link.