АО "ФИНАМ" сообщает, что поступила информация от НРД НКО АО о корпоративном действии «Подтверждение освобождения от налога на нерезидента»
| Реквизиты корпоративного действия |
| Референс корпоративного действия |
905033 |
| Код типа корпоративного действия |
WTRC |
| Тип корпоративного действия |
Подтверждение освобождения от налога |
| Признак обязательности КД |
VOLU Добровольное событие, для участия требуются инструкции |
| Статус обработки |
Предварительное объявление: подтверждено |
| Дата КД (план.) |
28 марта 2024 г. |
| Информация о ценных бумагах |
| Референс КД по ценной бумаге |
Эмитент |
Наименование ценной бумаги |
Категория |
Депозитарный код |
ISIN |
Эмитент представляемой ц/б |
Тип представляемой ц/б |
Соотношение (Кол-во ДР / Кол-во представляемых ц/б) |
| 905033D250 |
The Bank of New York Mellon |
Американская депозитарная расписка на обыкновенные акции Takeda Pharmaceutical Company
Limited |
Американская депозитарная расписка |
US8740602052 |
US8740602052 |
Takeda Pharmaceutical Company Limited |
акции обыкновенные |
2 : 1 |
| Детали корпоративного действия |
| Дата объявления |
21 марта 2024 г. |
| Дата/Время вступления в силу |
Неизвестно |
| Дата фиксации |
28 марта 2024 г. |
| Последний срок подачи инструкций по налоговым льготам |
22 марта 2024 г. 16:00 |
| Варианты корпоративного действия |
| Номер варианта |
001 |
| Тип варианта |
OTHR Прочее |
| Признак обработки по умолчанию |
Нет |
| Дата и время окончания приема инструкций по корпоративному действию, установленные
НКО АО НРД |
26 марта 2024 г. |
| Варианты корпоративного действия |
| Номер варианта |
002 |
| Тип варианта |
NOAC Не участвовать |
| Признак обработки по умолчанию |
Да |
++ ADDITIONAL INFORMATION ++
TAX NOTIFICATION - JAPANESE ADR
SUBJECT TO JAPANESE TAX
.
IMPORTANT NOTE: THIS WILL BE THE
SOLE NOTIFICATION SENT BY CBL FOR
THIS EVENT
PAPERWORK REQUIRED: YES
ORIGINAL CERTIFICATES REQUIRED: YES
ONE SWIFT OR CREATIONONLINE
:70E::ADTX//INSTRUCTION PER TAX RATE REQUIRED
.
PLEASE NOTE THAT THE DIVIDEND
PAYMENT DISTRIBUTED BY THE ABOVE
SECURITY SUBJECT TO JAPANES
:70E::ADTX//E TAX IS
SUBJECT TO 15.315 PCT WITHHOLDING
TAX BY DEFAULT IN CLEARSTREAM
BANKING LUXEMBOURG (CBL)
.
CUSTOMERS MAY APPLY FOR RELIEF AT
SOURCE FOR THEIR UNDERLYING
BENEFICIAL OWNERS ACCORDING TO THE
BELOW TAX PROCEDURE FOR JAPANESE
AMERICAN DEPOSITORY RECEIPTS (ADRS)
:70E::ADTX//SUBJECT TO JAPANESE TAX.
.
PLEASE NOTE THAT THE ORGINAL
DOCUMENTATION/ DTCC NOTICE
:70E::ADTX//WITH
FULL REQUIREMENTS IS AVAILABLE ON
DTCC WEBSITE (CUSIP/ SECURITY NAME
CAN BE USED TO RETRIEVE THE NOTICE.
DTCC WEBSITE IS MENTIONED IN THE
WEBB FIELD) AND THE DTCC
ELIGIBILITY MATRIX IS AVAILABLE VIA
EMAIL REQUEST TO
CADATABASE.CS(AT)CLEARSTREAM.COM,
QUOTING -TAX ELECTION ELIGIBILITY
:70E::ADTX//MATRIX 2023- IN THE EMAIL S
SUBJECT.. CUSTOMERS ARE STRONGLY
:70E::ADTX//ENCOURAGED
TO OBTAIN THE DTCC NOTICE AND DTCC
ELIGIBILTY MATRIX TO ENSURE THEY
ARE AWARE AND COMPLY WITH THE FULL
REQUIREMENTS FOR THIS EVENT.
.
RELIEF AT SOURCE
.
1. HOW TO INSTRUCT
.
:70E::ADTX//A/ ONE-TIME CERTIFICATE FOR
JAPANESE ADRS
THE CERTIFICATE MUST BE SIGNED AND
COMPLETED BY THE CUSTOMER AND
REMAINS VALID UNTIL REVOKED. THE
ORIGINAL MUST BE SENT
:70E::ADTX//TO:
CLEARSTREAM OPERATIONS PRAGUE
S.R.O.
ATTN: PTS TAX SERVICES
FUTURAMA BUSINESS PARK BUILDING B
SOKOLOVSKA 662/136B
CZ-18600 PRAGUE 8
CZECH REPUBLIC
.
B/ PER-PAYMENT INSTRUCTION
:70E::ADTX//PLEASE SEND ONE PER-PAYMENT
INSTRUCTION PER EACH TAX RATE
REQUIRED VIA SWIFT OR
CREATIONONLINE MESSAGE.
YOUR INSTRUCTION MUST INCLUDE:
.- YOUR ACCOUNT NUMBER, - ISIN C
:70E::ADTX//ODE,
.- CORP ID,
.- A BREAKDOWN OF THE POSITION WITH
THE QUANTITY (PLEASE REFER TO THE
ELIGIBLE BALANCE ON YOUR ACCOUNT)
AND RESPECTIVE TAX RATE TO APPLY
PER EACH BENEFICIAL OWNER,
.- NAME, ADDRESS, COUNTRY OF
RESIDENCE OF EACH BENEFICIAL OWNER.
THIS INFORMATION MUST BE INCLUDED
:70E::ADTX//IN THE BENODET SEQUENCE FOR SWIFT
USERS OR BENEFICIAL OWNER SEQUENCE
:70E::ADTX//FOR COL USERS,
.- TAX ID NUMBER (ONLY REQUIRED FOR
U.S RESIDENTS),
.- YOUR FULL CONTACT DETAILS.
.
HOLDERS ARE REQUIRED TO SPECIFY IN
THE FIELD 92A FOR SWIFT USERS OR IN
THE REQUESTED WITHHOLDING TAX RATE
FOR COL USERS THE APPLICABLE TAX
RATE REQUESTED.
:70E::ADTX//.
C/ OTHER TAX DOCUMENTATION TO BE
PROVIDED UPON REQUEST (AS SPECIFIED
IN THE DTCCNOTICE AND
:70E::ADTX//DTCC
ELIGIBILITY MATRIX)
THE RELEVANT DOCUMENTATION MUST BE
SUBMITTED TO CBL VIA REGISTERED
POST (WHEN APPLICABLE) TO THE
FOLLOWING ADDRESS:
.
CLEARSTREAM OPERATIONS PRAGUE
S.R.O.
ATTN: PTS TAX SERVICES
:70E::ADTX//FUTURAMA BUSINESS PARK BUILDING B
SOKOLOVSKA 662/136B
CZ-18600 PRAGUE 8
CZECH REPUBLIC.
IMPORTANT NOTE
CUSTOMERS ARE REMINDED THAT IT IS
THE C
:70E::ADTX//USTOMER'S RESPONSIBILITY TO
ENSURE THAT FINAL BENEFICIAL OWNERS
ARE ELIGIBLE FOR THE TAX RATES
APPLIED, INCLUDING CBL DEFAULT
RATES (CURRENTLY 15.315 PCT).
NEITHER CBL NOR ITS LOCAL
DEPOSITORY HAS ANY DIRECT OR
INDIRECT LIABILITY TOWARDS THE
JAPANESE AUTHORITIES IN THIS
REGARD.
:70E::ADTX//.
2. ELIGIBLE BENEFICIAL OWNERS
RELIEF AT SOURCE IS AVAILABLE FOR
THE
:70E::ADTX//FOLLOWING TYPES OF BENEFICIAL
OWNERS:
.
A/ RESIDENTS OF COUNTRIES THAT HAVE
A DOUBLE TAXATION TREATY (DTT) WITH
JAPAN,
B/ TAX EXEMPT ENTITIES (SUCH AS
INTERNATIONAL OR SUPRANATIONAL
ORGANISATIONS),
C/ TAX EXEMPT PENSION FUNDS
:70E::ADTX//RESIDENT IN CERTAIN COUNTRIES
(PLEASE REFER TO THE DTTC NOTICE
AND DTCC ELIGIBILITY MATRIX FOR
FULL DETAILS), D/ RESIDENTS O
:70E::ADTX//F JAPAN ARE SUBJECT
TO 20.315 PCT WITHHOLDING TAX FOR
INDIVIDUALS AND 15.315 PCT FOR
CORPORATIONS.
E/ FOREIGN AND JAPANESE INDIVIDUALS
HOLDING 3 PCT OR MORE OF THE
OUTSTANDING SHARES ARE SUBJECT TO
20.42 PCT.
.
3. DEADLINE
:70E::ADTX//PLEASE REFER TO THE FORMATTED
FIELDS FOR THE DEADLINE FOR THE
RECEIPT BY CBL OF THE REQUIRED
DOCUMENTATION AND SWIFT OR CREATIO
:70E::ADTX//NONLINE INSTRUCTION TO
OBTAIN EXEMPTION OR RELIEF AT
SOURCE FROM WITHHOLDING TAX ON THE
DIVIDEND PAYMENT.
.
4. DEFAULT ACTION
IF NO CERTIFICATION IS RECEIVED BY
CBL BEFORE THE STATED DEADLINE,
15.315 PCT WITHHOLDING TAX WILL BE
APLIED BY DEFAULT ON THE DIVIDEND
:70E::ADTX//PAYMENT.
.
CBL WILL TAKE NO RESPONSIBILITY IN
RESPECT OF ANY LOSSES, CLAIMS,
PENALTI
:70E::ADTX//ES, TAXES AND INTEREST
THEREON DUE TO NO ACTION BEING
TAKEN BY THE CUSTOMER REGARDING THE
ABOVE MATTER OR RECEIPT OF
DOCUMENTS AFTER THE INDICATED
DEADLINE.
.
IN CASE CBL IS INFORMED AFTER THE
TAX INSTRUCTION / CERTIFICATION
DEADLINE INDICATED ABOVE THAT A
:70E::ADTX//BENEFICIAL OWNER HAS OBTAINED
RELIEF AT SOURCE TO WHICH HE IS NOT
ENTITLED (AS EXAMPLE DUE TO
:70E::ADTX//INCORRECT ENTITLEMENT, DATA,
CERTIFICATION, ETC), CBL WILL NOT
ASSIST IN WITHHOLDING THE TAX OR
PAYING IT BACK TO THE RESPECTIVE
TAX AUTHORITIES.
.
FURTHER INFORMATION
FOR FURTHER INFORMATION, CUSTOMERS
MAY CONTACT THE CLEARSTREAM BANKING
TAX HELPDESK ON: + 352 243 32835
:70E::ADTX//(LUXEMBOURG), +65 6597 1665
(SINGAPORE) OR
TAX(AT)CLEARSTREAM.COM.
:70E::DISC//THIS SUMMARY DOES NOT CONSTITUTE A
LEGALLY BINDING DESCRIPTION OF THE
CHOICES OFFERED TO CLEARSTREAM
BANKING CUSTOMERS AND CANNOT BE
RELIED UPON AS SUCH. KINDLY REFER
TO ANY OFFERING DOCUMENTS THAT MAY
BE AVAILABLE FROM THE ISSUER FOR
COMPLETE DETAILS AND OFFERING
TERMS. CB CUSTOMERS MAY WISH TO
SEEK INDEPENDENT LEGAL AND TAX
:70E::DISC//ADVICE ON THE INTER
:70E::DISC//PRETATION OF THE
OFFER. CB CUSTOMERS ARE DEEMED TO
UNDERSTAND THE OFFER AND TO
INSTRUCT CB ACCORDINGLY. THIS
NOTIFICATION CAN NOT BE REPRODUCED
OR TRANSMITTED IN ANY FORM OR BY
ANY MEANS, IF NEITHER YOU NOR THE
ADDRESSEE IS ENTITLED TO
PARTICIPATE IN THE RELEVANT
CORPORATE ACTION. YOU SHALL BEAR
:70E::DISC//SOLE RESPONSIBILITY FOR ANY AND ALL
HARMFUL CONSEQUE
:70E::DISC//NCES, LOSSES OR
DAMAGES, WHICH MAY BE SUFFERED FOR
ANY REASON BY YOURSELVES, THE
ADDRESSEE, THIRD PARTIES OR CB BY
REPRODUCING OR TRANSMITTING THE
NOTIFICATION.
IN CASE THE CLIENT INSTRUCTION IS
NOT CORRECTLY FORMATTED,
CLEARSTREAM WILL ATTEMPT TO REPAIR
THE INSTRUCTION ON BEST EFFORT
:70E::DISC//BASIS WITHOUT TAKING LIABILITY FOR
THE CORRECTNESS OF THE INF
:70E::DISC//ORMATION
AND CLEARSTREAM CANNOT BE HELD
LIABLE IN CASE OF DAMAGE RESULTING
FROM THIS ACTION.
:70E::PACO//ATTENTION: SECURITIES ADM/CORPORATE
ACTIONS/REORG
:70E::PACO//FOR INQUIRIES PLEASE CONTACT YOUR
REGULAR CUSTOMER SUPPORT TEAM
:70E::DISC//PLEASE FIND FURTHER INFORMATION
ABOUT DATA PROTECTION ON OUR
WEBSITE:
https://www.clearstream.com/clearst
ream-en/about-clearstream/due-dilig
ence/gdpr/dataprotection