Allocation of acquisition cost in relation to Catena Media plc’s rights issue of hybrid capital securities and warrants (units) in 2020
Catena Media plc (Nasdaq Stockholm: CTM) In 2020, Catena Media carried out a rights issue of units comprising hybrid capital securities (the “Capital Securities”) and warrants of series 2020/2024 (the “Warrants”), whereas each unit comprised one Capital Security and six Warrants. The Swedish Tax Agency has now determined that the acquisition cost for one unit shall be allocated as follows: 61 per cent shall be allocated to the Capital Security and 39 per cent shall be allocated to the Warrants. The Swedish Tax Agency’s general advice SKV A 2021:4 and notification SKV M 2021:3 are