Allocation of the tax base in Securitas share

The below information is only applicable for shareholders’ with an unlimited tax liability in Sweden and is stated for information purposes only in English. Detailed information regarding the allocation of the original share price between Securitas AB and the distributed shares in Loomis AB is available in the Swedish language version of this website (thus, only valid for shareholders’ liable to tax in Sweden). The information is also published at the Swedish Tax Agency’s website, www.skatteverket.se.

For shareholders´ who are liable to tax in any other countries than Sweden, country local tax legislation will apply in each jurisdiction. Similar tax treatment as the Swedish one may or may not apply in various countries; however each shareholder should seek local tax advice.

For Swedish tax purposes the Swedish Tax Agency has confirmed that the distribution of the shares in Loomis AB will be exempt from immediate Swedish taxation under the ”Lex ASEA” tax provisions. Taxation will be deferred until such time a disposal of any of the shares in Securitas AB or Loomis AB will take place.

The tax base in the Securitas share entitling to the distribution has been allocated between the Securitas AB share and the shares received in Loomis AB. The allocation has been based on the change of the share price of Securitas AB due to the distribution of the shares in Loomis AB.
Securitas AB has requested and received guidelines from the Swedish Tax Agency, who has decided upon the allocation of the tax base in each share. According to the Swedish Tax Agency’s guidelines, the allocation of the tax base in the Securitas AB share shall be allocated as follows (for Swedish tax purposes only);

Securitas AB 90 %
Loomis AB 10 %
Total 100 %

The information is such that Loomis AB must disclose in accordance with the Swedish Securities Market Act and/or the Financial Instruments Trading Act. The information was submitted for publication on December 19, 2008, at 2.00 p.m. CET.