Urmare a hotararii adunarii generale ordinare a actionarilor Societatea Energetică Electrica S.A. („Electrica”) nr. 2 din data de 29 aprilie 2025, Electrica anunta plata dividendelor aferente exercitiului financiar 2024, prin intermediul Depozitarului Central S.A. (Depozitarul Central) si BRD – Groupe Société Générale S.A. (BRD), cu sediul in Bucuresti, Bulevardul Ion Mihalache nr.1-7 Sector 1, avand CUI 361579 si numar de inregistrare in Registrul Comertului J40/608/1991 (BRD) – agentul de plata selectat – incepand cu data de 27 iunie 2025 (Data Platii), avand ca ex date data de 03 iunie 2025, catre actionarii Electrica inscrisi in Registrul Actionarilor tinut de catre Depozitarul Central la data de inregistrare 04 iunie 2025 (Data de Inregistrare).
Dividendul brut este de 0,1767 RON pentru o actiune, iar impozitul pe dividende aferent va fi retinut la sursa in cotele prevazute de lege, dupa caz.
Prezentul comunicat se completeaza cu Anexa 1 – Documente suport pentru plata dividendelor si cu Anexa 2 – Formulare, puse la dispozitia publicului si disponibile pe pagina de internet Electrica www.electrica.ro, in sectiunea Investitori > Actiuni si Actionari > Dividende, precum si la sediul Electrica mentionat mai sus.
I. MODALITATI DE PLATA A DIVIDENDELOR
- Plati in conturile Participantilor (intermediari participanti la sistemul de compensare-decontare si registru al Depozitarului Central), pentru actionarii care au cont deschis la Participanti.
1.1. Pentru actionarii persoane fizice, juridice sau entitati fara personalitate juridica pentru care, la Data Platii, Participantul presteaza servicii de investitii financiare principale si/sau conexe, care la Data de Inregistrare detin instrumente financiare emise de catre Electrica evidentiate in Sectiunea II a Registrului tinut de Depozitarul Central, in contul deschis la Participant, dividendele vor fi platite automat in conturile Participantilor la Data Platii, fara prezentarea unor documente suplimentare, daca actionarii respectivi nu si-au exprimat si comunicat catre Participant optiunea de plata amanata, astfel cum este aceasta definita in sectiunea II.1 de mai jos (optiune pe care Participantul o comunica Depozitarului Central in cadrul raportarii la Data de Inregistrare).
2. Prin virament bancar in conturile actionarilor nereprezentati de Participanti, conturi comunicate Depozitarului Central
2.1 Depozitarul Central va distribui dividendele prin virament bancar actionarilor nereprezentati de Participanti, actionari care transmit Depozitarului Central documentele mentionate in Anexa 1, punctul A. Documentele trebuie furnizate Depozitarului Central.
2.2 In situatia in care se primeste un refuz bancar de plata (de exemplu cont inchis), Depozitarul Central va informa actionarul nereprezentat de Participant cu privire la aceasta imprejurare iar dividendele respective vor fi directionate pentru plata in numerar. Respectivii actionari nereprezentati de Participant vor avea posibilitatea de a ridica dividendele conform pct. 1 de mai jos sau sa instructeze BRD sa efectueze plata in contul bancar relevant, potrivit pct. 3.2 de mai jos.
2.3 In cazul in care exista actionari nereprezentati de Participant care opteaza pentru plata dividendelor prin virament bancar ulterior Datei Platii, transmitand documentele prevazute in Anexa 1, punctul A, Depozitarul Central va verifica daca actionarii respectivi au incasat dividendele. In cazul in care dividendele nu au fost incasate, Depozitarul Central va bloca plata in numerar a acestora (in cazul persoanelor fizice) si va instructa plata prin virament bancar in termen de 3 zile de la momentul blocarii sau, in cazul persoanelor juridice sau entitatilor fara personalitate juridica, in termen de 3 zile de la data notificarii cu privire la noul cont bancar.
3. Prin intermediul BRD
3.1 Distributia dividendelor in numerar se va face prin intermediul ghiseelor BRD catre actionarii persoane fizice nereprezentati de Participant, cu respectarea prevederilor legale incidente platilor in numerar, cu exceptia acelora care opteaza pentru plata prin virament bancar in conditiile prevazute in prezentul comunicat.
3.2 Distributia dividendelor prin virament bancar se va face prin intermediul ghiseelor BRD, catre actionarii nereprezentati de Participant, persoane fizice si juridice sau entitati fara personalitate juridica care nu au cont deschis la Participant. Actionarii persoane fizice si juridice sau entitati fara personalitate juridica care doresc plata dividendelor prin numerar/transfer bancar pot solicita BRD plata prezentand la ghiseele bancii documentele suport mentionate in Anexa 1, punctul B.
Persoanele juridice pot incasa dividendele cuvenite numai prin virament bancar.
3.3 Lista unitatilor BRD este disponibila pe site‑ul BRD https://www.brd.ro/agentii-si-atm-uri, acest link fiind disponibil si pe site-ul http://www.electrica.ro, in sectiunea Investitori > Actiuni si Actionari > Dividende, la urmatoarea adresa http://www.electrica.ro/investitori/actiuni-si-actionari/dividende/.
II. OPTIUNEA DE PLATA SI POSIBILITATEA DE A BENEFICIA DE PREVEDERI FISCALE MAI FAVORABILE
- Optiunea de plata
1.1 Actionarii care au cont deschis la Participant, daca nu doresc plata dividendelor cu retinerea impozitului standard din Romania la Data Platii, pot opta pentru urmatoarele tipuri de plati, exprimand optiunea catre Participantul relevant care va comunica catre Electrica (trezorerie@electrica.ro)
(a) plata dividendelor cu rata de impozit retinuta in mod corespunzator, conform conventiilor de evitare a dublei impuneri, in baza documentatiei transmisa de actionar catre Electrica, care va trebui sa fie receptionata de Electrica cel tarziu la data de 4 iunie 2025;
(b) amanarea platii dividendelor pentru o data ulterioara Datei Platii, in cursul anului 2025, in vederea acordarii doar catre actionarii nerezidenti a posibilitatii de a beneficia de prevederi fiscale mai favorabile, dupa transmiterea documentatiei fiscale catre Electrica. Plata dividendelor se va efectua in cel mult zece zile lucratoare de la data primirii de catre Electrica a documentelor suport complete si corecte si a eventualelor clarificari In cazul actionarilor nerezidenti pentru care Participantii nu au depus documentele suport pana la data de 27 noiembrie 2025, plata dividendelor se va efectua pe data de 11 decembrie 2025, cu retinerea cotei de impozit pe dividende standard in vigoare prevazuta de Codul Fiscal Roman.
1. 2 Actionarii nereprezentati de Participant pot utiliza optiunile de plata prevazute la pct. 1 de mai sus, urmand a le comunica Electrica pana la data de 4 iunie 2025. Pentru exercitarea optiunii de la lit. (a), actionarii nereprezentanti de Participant vor transmite catre Electrica documentatia fiscala relevanta astfel incat aceasta sa fie receptionata de Electrica cel tarziu la data de 4 iunie 2025.
1.3 In cazul detinatorilor de certificate de depozit care au la baza actiuni suport emise de Electrica, fiecare dintre acestia poate utiliza optiunile prevazute la pct. 1 de mai sus, urmand a le comunica Electrica pana la data de 4 iunie 2025.
1.4 Actionarii nerezidenti – persoane fizice si juridice, vor comunica participantilor/ bancilor custode, pana la data de 4 iunie 2025, numarul de identificare fiscala valabil pe teritoriul Romaniei.
2. Posibilitatea de a beneficia de prevederi fiscale mai favorabile
2.1 In vederea stabilirii unui tratament fiscal corespunzator dividendelor aferente anului 2024 pentru actionarii fonduri de investitii fara personalitate juridica care sunt indreptatiti sa primeasca dividende aferente anului 2024, Electrica solicita trimiterea urmatoarelor documente referitoare la acesti actionari pana la data de 4 iunie 2025 la adresa Electrica SA, Str. Grigore Alexandrescu nr. 9 Sector 1, Bucuresti, cod postal 010621, in atentia Directiei Financiare:
(a) declaratie pe proprie raspundere semnata de reprezentantul legal/persoana autorizata sa reprezinte fondul de investitii prin care se declara lipsa personalitatii juridice a fondului, datele de identificare a fondului (codul unic de identificare/inregistrare), astfel cum este evidentiat in Registrul Actionarilor Electrica SA tinut de catre Depozitarul Central, denumirea corecta a fondului de investitii, decizia de autorizare, numarul de inregistrare in Registrul Instrumentelor si Investitiilor Financiare, numarul si data notificarii Autoritatii de Supraveghere Financiara si valabilitatea acesteia, precum si orice alte documente si informatii pe care le considera necesare;
(b) copie dupa documentul relevant din care sa rezulte calitatea persoanei care semneaza declaratia de reprezentant legal / de persoana autorizata sa reprezinte fondul;
(c) copie dupa atestatul eliberat de Autoritatea de Supraveghere Financiara.
Electrica nu este responsabila de neaplicarea tratamentului fiscal mai favorabil menţionat mai sus, in lipsa prezentarii in termenul mentionat a documentatiei si / sau a clarificarilor solicitate. In situatia in care nu vor fi transmise documentele mentionate mai sus, Electrica SA va retine impozitul pe dividende din dividendul brut in cota standard in vigoare prevazuta de Codul Fiscal.
2.2 Actionarii nerezidenti reprezentanti printr-un Participant care doresc aplicarea prevederilor mai favorabile ale unei conventii de evitare a dublei impuneri incheiate intre Romania si tara lor de rezidenta, trebuie sa depuna certificatul de rezidenta fiscala valabil la Data Platii / emis in 2025, in termen de valabilitate, in original sau copie legalizata, apostilat/supralegalizat, daca este cazul, insotit/a de traducere autorizata in limba romana, precum si de detalii de contact pentru eventuale clarificari asupra certificatelor de rezidenta fiscala:
(a) pana la data de 4 iunie 2025 (data la care sa fie receptionate), in cazul in care nu au optat pentru plata amanata a dividendelor, la adresa Electrica SA, Str. Grigore Alexandrescu nr. 9 Sector 1, Bucuresti, cod postal 010621, in atentia Directiei Financiare. Electrica nu este responsabila de neaplicarea tratamentului fiscal mai favorabil menţionat mai sus, in lipsa prezentarii in termenul mentionat a documentatiei si / sau a clarificarilor solicitate;
(b) pana cel tarziu la data de 27 noiembrie 2025 (data la care sa fie receptionate), in cazul in care au optat pentru plata amanata a dividendelor, la adresa Electrica SA, Str. Grigore Alexandrescu nr. 9 Sector 1, Bucuresti, cod postal 010621, in atentia Directiei Financiare.
Participantii vor mentiona in adresa de inaintare a documentelor fiscale mentionate mai sus faptul ca acestea se refera la actionari ai Electrica si la dividende aferente anului financiar 2024, cu indicarea listei acţionarilor pentru care se depun documentele fiscale, lista care sa cuprindă: denumirea completa a acţionarului (pentru cazurile unde denumirea din Registrul Actionarilor este diferita de cea mentionata in documentele fiscale, se vor prezenta in rubrica „Alte observatii” motivele/explicatiile acestor diferente), codul de identificare a actionarului in conformitate cu codul de identificare transmis catre Electrica (trezorerie@electrica.ro), numar de actiuni detinute la Data de Inregistrare (04 iunie 2025), alte observatii (inclusiv indicarea actionarilor care reprezinta fonduri de pensii nerezidente astfel cum sunt ele definite in legislatia statului membru al Uniunii Europene sau in unul dintre statele AELS).
2.3 In cazul actionarilor nerezidenti reprezentati printr-un Participant, Electrica va retine impozitul pe dividende din dividendul brut in cota standard in vigoare prevazuta de Codul Fiscal Roman daca:
(a) nu au optat pentru plata amanata si nu au transmis certificatul de rezidenta fiscala (inclusiv documentele prevazute la pct. 1.2. din Anexa 1, punctul A, referitoare la fondurile de pensii nerezidente) si eventualele clarificari solicitate, pana la data de 4 iunie 2025 (data la care sa fie receptionate);
(b) au optat pentru plata amanata, dar nu au transmis cel tarziu pana la data de 27 noiembrie 2025 (data la care sa fie receptionate), certificatul de rezidenta fiscala (inclusiv documentele prevazute la pct. 1.2. din Anexa 1, punctul A, referitoare la fondurile de pensii nerezidente) si eventualele clarificari solicitate.
2.4 Detinatorii de certificate de depozit nerezidenti care doresc aplicarea prevederilor mai favorabile ale unei conventii de evitare a dublei impuneri incheiate intre Romania si tara lor de rezidenta trebuie sa se asigure ca Electrica primeste, certificatul de rezidenta fiscala valabil la Data Platii / emis in 2025, in termen de valabilitate, in original sau copie legalizata, apostilat/ supralegalizat, daca este cazul, insotit/a de traducere autorizata in limba romana, precum si detalii de contact pentru eventuale clarificari asupra certificatelor de rezidenta fiscala:
(a) astfel incat Electrica sa receptioneze certificatul cel tarziu la data de 4 iunie 2025, in cazul in care nu au optat pentru plata amanata a dividendelor, la adresa Electrica SA, Str. Grigore Alexandrescu nr. 9, Sector 1, Bucuresti, cod postal 010621, in atentia Directiei Financiare. Electrica nu este responsabila de neaplicarea tratamentului fiscal mai favorabil menţionat mai sus, in lipsa prezentarii in termenul mentionat a documentatiei si / sau a clarificarilor solicitate;
(b) astfel incat Electrica sa receptioneze certificatul cel tarziu la data de 27 noiembrie 2025, in cazul in care au optat pentru plata amanata a dividendelor, la adresa Electrica SA, Str. Grigore Alexandrescu nr. 9, Sector 1, Bucuresti, cod postal 010621, in atentia Directiei Financiare.
Electrica va efectua plata dividendelor catre detinatorii de certificate de depozit cu rata de impozit retinuta in mod corespunzator conform conventiilor de evitare a dublei impuneri, in masura in care primeste documentatia fiscala relevanta conform prevederilor de mai sus, precum si lista detinatorilor de certificate de depozit inregistrati la Data de Inregistrare, intocmita de depozitarul certificatelor de depozit, din care sa rezulte corespondenta intre documentele fiscale transmise catre Electrica si identitatea detinatorilor de certificate de depozit inregistrati in aceasta calitate la Data de Inregistrare.
Adresa de inaintare a documentelor fiscale mentionate mai sus trebuie sa mentioneze faptul ca acestea se refera la detinatorii de certificate de depozit avand la baza actiuni suport emise de Electrica si la dividende aferente anului financiar 2024, cu indicarea listei detinatorilor de certificate de depozit pentru care se depun documentele fiscale, lista care sa cuprindă: denumirea completa a detinatorului de certificate de depozit, numar de certificate de depozit detinute la Data de Inregistrare (4 iunie 2025), alte observatii care sa permita corelarea intre documentele fiscale si identitatea detinatorului de certificate de depozit.
2.5 In cazul detinatorilor nerezidenti de certificate de depozit avand la baza actiuni suport emise de Electrica, Electrica va retine impozitul pe dividende din dividendul brut in cota standard in vigoare prevazuta de Codul Fiscal Roman daca:
(a) nu au optat pentru plata amanata si nu au transmis certificatul de rezidenta fiscala (inclusiv documentele prevazute la pct. 1.2. din Anexa 1, punctul A, referitoare la fondurile de pensii nerezidente) si eventualele clarificari solicitate, astfel incat acesta sa fie receptionat de Electrica cel tarziu la data de 4 iunie 2025;
(b) au optat pentru plata amanata, dar nu au transmis certificatul de rezidenta fiscala (inclusiv documentele prevazute la pct. 1.2. din Anexa 1, punctul A, referitoare la fondurile de pensii nerezidente) si eventualele clarificari solicitate astfel incat acesta sa fie receptionat de Electrica in data 27 noiembrie 2025.
2.6 Actionarii nerezidenti care nu au cont deschis la Participant care doresc aplicarea prevederilor mai favorabile ale conventiei de evitare a dublei impuneri incheiate intre Romania si tara lor de rezidenta trebuie sa prezinte, pana la 4 iunie 2025 (data la care trebuie sa fie receptionat de Electrica), certificatul de rezidenta fiscala valabil la Data Platii / emis in 2025, in termen de valabilitate, in original sau copie legalizata, apostilat / supralegalizat, daca este cazul, insotit/a de traducere autorizata in limba romana, precum si detalii de contact pentru eventuale clarificari asupra certificatelor de rezidenta fiscala (in cazul fondurilor de pensii nerezidente se vor depune si documentele prevazute la pct. 1.2. din Anexa 1, punctul A, referitoare la fondurile de pensii nerezidente). Daca documentele mentionate anterior si eventualele clarificari solicitate nu sunt transmise impreuna cu cererea de plata a dividendelor prin virament bancar inainte de plata dividendelor, Electrica va retine impozitul pe dividende din dividendul brut in cota standard prevazuta de Codul Fiscal Roman in vigoare.
2.7 Actionarii nerezidenti care solicita aplicarea unei conventii de evitare a dublei impuneri incheiate intre Romania si tara lor de rezidenta vor specifica acest lucru in cererea de plata. De asemenea, actionarii nerezidenti care reprezinta fonduri de pensii, astfel cum sunt ele definite in legislatia statului membru al Uniunii Europene sau in unul dintre statele AELS, vor specifica acest aspect in cererea de plata.
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In situatia in care documentele suport mentionate in Anexa 1 sunt emise intr-o alta limba decat limba romana, acestea trebuie insotite de traducerea legalizata in limba romana, iar daca sunt emise de o autoritate straina acestea trebuie sa fie apostilate sau supralegalizate, dupa caz.
Titularul contului bancar in care se solicita transferul dividendelor poate fi doar actionarul.
Plata dividendelor cuvenite actionarilor Electrica pentru exercitiul financiar 2024 este supusa prevederilor generale in materia prescriptiei, fiind prescrisa incepand cu 3 ani de la Data Platii.
BRD si Depozitarul Central, dupa caz, isi rezerva dreptul de a solicita actionarului / imputernicitului acestuia documente suplimentare in urma analizarii cererilor de plata a dividendelor Electrica.
Informatii suplimentare privind procedura de plata a dividendelor pot fi solicitate:
- la BRD la adresa de email titluri@brd.ro sau la urmatoarele numere de telefon: 0726.336.037, 0722.642.649 sau 0722.539.829.
- la Depozitarul Central la adresa de email dividende@depozitarulcentral.ro.
- pentru alte tipuri de intrebari referitoare la dividende sau actiuni Electrica, va rugam sa accesaţi site-ul societatii electrica.ro, sectiunea Investitori > Actiuni si Actionari > Dividende, sau sa contactati departamentul de relatii cu investitorii din cadrul Electrica la adresa de email ir@electrica.ro.
De asemenea, Electrica va publica o lista de raspunsuri la intrebari frecvente referitoare la plata dividendelor pe site-ul www.electrica.ro, la sectiunea Investitori > Actiuni si Actionari > Dividende, la urmatoarea adresa: http://www.electrica.ro/investitori/actiuni-si-actionari/dividende/.
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Nota de informare privind prelucrarea datelor cu caracter personal in scopul platii dividendelor
Va informam ca Societatea Energetica Electrica SA prelucreaza datele cu caracter personal ale actionarilor in conformitate cu Regulamentul 679/2016 (GDPR) si legislatia nationala in vigoare.
Astfel in scopul platii dividendelor si a impozitului pe veniturile din dividende, precum si pentru eliberarea dovezilor/adeverintelor de plata a dividendelor si a impozitului pe veniturile din dividende, Societatea Energetica Electrica SA prelucreaza urmatoarele date cu caracter personal ale actionarilor, persoane fizice si, dupa caz, ale persoanelor fizice – reprezentanti ai actionarilor: datele cu caracter personal din Registrul actionarilor Societatii Energetice Electrica S.A. (Registrul actionarilor), respectiv: nume, prenume, cod numeric personal (CNP- cetateni romani) sau un cod unic de identificare echivalent (cetateni straini); seria si numarul actului de identitate (carte de identitate/ pasaport/alt document echivalent), numar de identificare fiscala, adresa, numar actiuni, valoarea dividendului cuvenit fiecarui actionar (bruta / neta) si valoarea impozitului pe venuturile de dividende datorat de fiecare actionar, datele cu caracter personal din certificatele de rezidenta fiscala.
Datele cu caracter personal mentionate mai sus sunt obtinute de la Depozitarul Central sub forma unui extras din Registrul actionarilor sau din certificatele de rezidenta fiscala, de la participantii la sistemul Depozitarului Central S.A., in temeiul contractelor incheiate cu actionarii, pentru datele cu caracter personal prevazute in documentele transmise pentru evitarea dublei impuneri.
In vederea efectuarii platilor, datele cu caracter personal ale actionarilor sunt transmise catre:.
- Angajati din cadrul Societatii Energetice Electrica S.A., care au ca sarcina de serviciu plata dividendelor,
- Depozitarul Central S.A.,
- Agentul de plata BRD – Groupe Societe Generale,
- Agentul fiscal pentru plata dividendelor
- Agentia Nationala de Administrare Fiscala.
Societatea Energetica Electrica SA nu transfera si nu intentioneaza sa transfere datele cu caracter personal catre alte companii, organizatii sau persoane din state terte sau catre organizatii internationale.
Datele personale vor fi arhivate potrivit legislatiei aplicabile.
Va puteti exercita oricând drepturile prevazute la art.
15-19 si 21 din Regulamentul 679/2016 RGPD, prin transmiterea unei solicitari scrise la adresa str. Grigore Alexandrescu nr 9, sector 1, Bucuresti, sau prin e-mail la adresa office@electrica.ro.
Aveti de asemenea dreptul de a depune o plangere la ANSPDCP.
Pentru informatii suplimentare privind protectia datelor cu caracter personal prelucrate de Electrica, va rugam sa consultati nota de informare generala de pe website-ul companiei: https://www.electrica.ro/wp-content/uploads/2018/05/nota-informare-gdpr.pdf.
Stefan Alexandru Frangulea
Director Financiar
ANNOUNCEMENT REGARDING THE 2024 DIVIDENDS PAYMENT METHOD
Following the resolution of the ordinary general meeting of shareholders of Societatea Energetică Electrica S.A.(“Electrica”) no. 2 dated 29 April 2025, Electrica announces the payment of the dividends for the fiscal year 2024, processed by Depozitarul Central S.A. (Depozitarul Central) and BRD – Groupe Société Générale S.A. (BRD), with headquarters in
1-7 Ion Mihalache Blvd., 1st District, having Sole Registration Number 361579 and Trade Register No. J40/608/1991 (BRD) – selected payment agent – starting 27 June 2025 (Payment Date), with ex date on 03 June 2025, to Electrica’s shareholders registered within the Shareholders’ Register held by Depozitarul Central on the registration date of 04 June 2025 (Registration Date).
The gross dividend is of RON 0.1767 per share and the dividends tax will be withheld at the statutory rates, if applicable.
This statement shall be completed with Annex 1 – Support documents for dividends payment and Annex 2 – Forms, available on Electrica’s website https://www.electrica.ro/en/, under Investors > Shares and Shareholders > Dividends section, and at the above mentioned Electrica’s headquarters.
I. DIVIDENDS PAYMENT METHODS
1. Payments in the accounts of Participants (intermediary participants to the clearing-settlement and register system of Depozitarul Central), for shareholders who hold accounts with the Participants.
1.1 For shareholders who are individuals, legal entities or entities without legal personality for which, on the Payment Date, the Participant provides main and/or related financial investment services, who, on the Registration Date, hold financial instruments issued by Electrica, outlined in Section II of the Register held by Depozitarul Central, in the account opened with the Participant, dividends will automatically be paid into the Participants’ accounts on the Payment Date, without submission of additional documents, if those shareholders have not expressed and communicated to the Participant the deferred payment option, as defined in section II.1 below (option communicated by the Participant to Depozitarul Central within the report on the Registration Date).
2. By bank transfer to the accounts of the shareholders not represented by Participants, accounts communicated to Depozitarul Central
2.1 Depozitarul Central will distribute dividends to shareholders by bank transfer to the shareholders not represented by Participants, shareholders who submit to Depozitarul Central the documents mentioned in Annex 1, Item A. The documents must be provided to Depozitarul Central.
2.2 In the event that a bank payment refusal is received (e.g. account closed), Depozitarul Central shall inform the shareholder which is not represented by a Participant of the circumstances, and the respective dividends will be redirected for cash payment. The respective shareholders not represented by Participants will be able to withdraw dividends according to item 3.1 below or to instruct BRD to make the payment into the relevant bank account, as per section 3.2 below.
2.3 If there are shareholders unrepresented by the Participant who opt for dividend payment by bank transfer after Payment Date by submitting the documents listed in Annex 1, item A, Depozitarul Central will verify if those shareholders cashed the dividends. If the dividends have not been cashed, Depozitarul Central will block their cash payment (for individuals) and will instruct payment by bank transfer within 3 days after blocking or, in case of legal persons or entities without legal personality, within 3 days after notification of the new bank account.
3. Through BRD
3.1 Distribution of dividends in cash will be made through BRD counters in the case of individual shareholders not represented by Participants, observing the legal provisions on cash payments, except for those individual shareholders who choose the payment by bank transfer as per the procedure provided by this announcement.
3.2 Distribution of dividends by bank transfer will be made through BRD counters in the case of shareholders not represented by the Participants, individuals and legal entities or entities without legal personality who do not have accounts opened with Participants. Shareholders, individuals and legal entities or entities without legal personality, that want dividends payment by bank transfer may require BRD the payment by submitting to the bank offices the supporting documents listed in Annex 1, item B. Legal entities can collect due dividends only by bank transfer.
3.3 BRD units list is available on BRD’s webpage https://www.brd.ro/en/agencies-and-atms, this link being available also on Electrica’s website https://www.electrica.ro/en/, under Investors > Shares and Shareholders > Dividends section at the following address: http://www.electrica.ro/en/investors/shares-and-shareholders/dividende_en/.
II. PAYMENT OPTIONS AND THE POSSIBILITY TO RECEIVE MORE FAVOURABLE TAXATION PROVISIONS
1. Payment option
1.1 Shareholders who have an account opened with the Participant, if they do not wish the payment of dividends by withholding standard tax in Romania on the Payment Date, may opt for the following types of payments, expressing their option to the relevant Participant, who will communicate it to Electrica (trezorerie@electrica.ro)
(a) the payment of dividends at the rate of tax properly withheld, under double taxation avoidance conventions, based on documentation submitted by the shareholder to Electrica, which will need to be received by Electrica no later than 4 June 2025;
(b) dividends payment postponement to a later date than the Payment Date, during year 2025, in order to give only the non-resident shareholders the possibility to benefit from more favourable tax provisions, after sending tax documents to Electrica. Dividends payment will be made within ten working days from receipt by Electrica of complete and correct supporting documents and of any requested clarifications. If non-resident shareholders for whom the Participants did not submit supporting documents until 27 November 2025, dividends payment will be made on 11 December 2025, after withholding tax rate on standard dividends in force, as provided by the Romanian Fiscal Code.
1.2 Shareholders not represented by Participants may also use the payment options provided in section 1.1 above and will communicate them to Electrica until 4 June 2025. In order to exercise the option mentioned at letter 1.1 (a), the shareholders not represented by Participants will transmit to Electrica the relevant tax documentation, so that it is received by Electrica no later than 4 June 2025.
1.3 In the case of holders of deposit certificates which are based on underlying shares issued by Electrica, each of them may use the options provided in section 1.1 above, by communicating it to Electrica until 4 June 2025.
1.4 Non-resident shareholders – natural and legal persons, will communicate to the participants/custodian banks, until 4 June 2025, the fiscal identification number valid in Romania.
2. The possibility to benefit from more favourable tax provisions
2.1 In order to establish the appropriate tax treatment for 2024 dividends for shareholders which are investment funds without legal personality who are entitled to receive dividends for the year 2024, Electrica requests the submission of the following documents regarding these shareholders until 4 June 2025 at Electrica SA address, 9 Grigore Alexandrescu St., District 1, Bucharest, postal code 010621, to the attention of the Financial Department:
(a) declaration on own responsibility signed by the legal representative / person authorized to represent the investment fund, which declares the lack of the legal personality of the fund, the identification data of the fund (sole identification / registration code), as evidenced by the Registry of Shareholders of Electrica SA held by Depozitarul Central S.A, the correct name of the investment fund, the authorization decision, the registration number in the Register of Financial Instruments and Investments, the number and date of the notification of the Financial Supervisory Authority and its validity, as well as any other documents and information they consider necessary;
(b) a copy of the relevant document stating the quality of the person signing the declaration of legal representative / person authorized to represent the fund;
(c) copy of the certificate issued by the Financial Supervisory Authority.
Electrica is not responsible if the more favourable fiscal treatment mentioned above is not applied in case the documentation and / or clarifications requested have not been submitted within the said deadline. In the event that the documents mentioned above will not be transmitted, Electrica SA will withhold the dividend tax from the gross dividend at the standard rate in force stipulated by the Fiscal Code.
2.2 Non-resident shareholders represented by a Participant who wish the application of more favourable tax provisions of a double taxation avoidance convention concluded between Romania and their country of residence, must submit tax residency certificate valid on the Payment Date / issued in 2025, within validity, in original or certified copy, apostilled/ super legalized, if necessary, accompanied by its authorized Romanian translation, as well as by contact details, for any clarifications on tax residency certificates:
(a) until 4 June 2025 (date to be received) if they have not opted for deferred payment of dividends, at Electrica SA, 9 Grigore Alexandrescu St., District 1, Bucharest, postal code 010621, to the attention of the Financial Department. Electrica is not responsible for non-application of more favourable tax treatment mentioned above, in lack of submission within the specified term of the requested documentation and / or clarifications;
(b) no later than 27 November 2025 (date to be received) if they have opted for deferred payment of dividends, at Electrica SA, 9 Grigore Alexandrescu St., District 1, Bucharest, postal code 010621, to the attention of the Financial Department.
The Participants will mention in the address accompanying the tax documents submission mentioned above that they relate to shareholders of Electrica and to the dividends for the financial year 2024, indicating the list of shareholders for whom tax documents are submitted. This list must comprise: full name of shareholder (for cases where the name from the Shareholders’ Register is different from the one mentioned in the tax documents, reasons / explanations for these differences will be submitted in the column “Other observations”), the shareholder identification code in accordance with the identification code sent to Electrica (trezorerie@electrica.ro), number of shares held on the Registration Date (04 June 2025), other observations (including the indication of shareholders representing non-resident pension funds as defined in European Union Member State legislation or in one of the EFTA States).
2.3 In case of non-resident shareholders represented by a Participant, Electrica will withhold dividend tax from gross dividend in the standard rate in force provided by the Romanian Fiscal Code if:
(a) they have not opted for deferred payment and have not submitted tax residency certificate (including documents specified in section 1.2. of Annex 1, item A, on non-resident pension funds) and any clarifications required, until 4 June 2025 (date to be received);
(b) they have opted for deferred payment but have not submitted no later than 27 November 2025 (date to be received), the certificate of tax residency (including documents mentioned in item 1.2. of Annex 1, item A, for non-resident pension funds) and any clarifications requested.
2.4 Non-resident deposit certificates holders who wish the application of more favourable provisions of a double taxation avoidance convention concluded between Romania and their country of residence must ensure that Electrica gets the tax residence certificate valid on the Payment Date / issued in 2025 within its validity, in original or certified copy, apostilled / super legalized, if necessary, accompanied by its Romanian authorized translation, as well as by contact details, for any clarifications on tax residency certificates:
(a) so that Electrica receives the certificate no later than 4 June 2025 they have not opted for deferred payment of dividends, at Electrica SA, 9 Grigore Alexandrescu St., District 1, Bucharest, postal code 010621, to the attention of the Financial Department. Electrica is not responsible for not applying the more favourable tax treatment mentioned above, in lack of submission the requested documentation and/or clarifications within the term specified of;
(b) so that Electrica receives the certificate no later than 27 November 2025, if they have opted for deferred payment of dividends, at Electrica SA, 9 Grigore Alexandrescu St., District 1, Bucharest, postal code 010621, to the attention of the Financial Department.
Electrica will pay dividends to holders of deposit certificates with tax rate properly withheld according to double taxation avoidance conventions, to the extent that Electrica receives the relevant tax documentation as specified above, as well as the list of registered holders of deposit certificates on Registration Date, compiled by the depositary of deposit certificates, proving the correlation between tax documents sent to Electrica and identity of deposit certificates holders registered as such on the Registration Date.
The submission address of tax documents mentioned above must mention that they refer to holders of deposit certificates issued based on Electrica shares and to dividends for the financial year 2024, and must provide a list of deposit certificates holders for whom tax documentation is submitted. The list must include: full name of deposit certificates holder, number of deposit certificates held on Registration Date (4 June 2025), other observations enabling the correlation between tax documents and identity of the deposit certificates holder.
2.5 In the case of non-resident holders of deposit certificates based on support shares issued by Electrica, Electrica will withhold dividend tax from the gross dividend in the standard rate in force provided by the Romanian Fiscal Code if:
(a) they have not opted for deferred payment and have not submitted tax residency certificate (including documents specified on item 1.2. of Annex 1, item A on non-resident pension funds) and any clarifications required, so that it is received by Electrica no later than 4 June 2025;
(b) they opted for deferred payment but have not submitted tax residency certificate (including documents specified in section 1.2. of Annex 1, item A on non-resident pension funds) and any clarifications requested so that it is received by Electrica no later than 27 November 2025.
2.6 Non-resident shareholders who do not have accounts opened with a Participant, who wish the application of more favourable provisions of double taxation avoidance convention, concluded between Romania and their country of residence, must submit until 4 June 2025 (the date on which must be received by Electrica) the tax residence certificate valid on the Payment Date / issued in 2025, valid, in original or certified copy, apostilled / super legalized, if necessary, accompanied by its Romanian certified translation, and by contact details for any clarification on tax residency certificates (in case of non-resident pension funds, the documents referred to item 1.2. of Annex 1, item A on non-resident pension funds will also be submitted). If the aforementioned documents and any requested clarifications have not been submitted together with the request for payment of dividends by bank transfer before the payment of dividends, Electrica will withhold dividend tax from the gross dividend in the standard rate provided by the Romanian Fiscal Code in force.
2.7 Non-resident shareholders who request the application of double taxation avoidance convention, concluded between Romania and their country of residence, will specify this in the request for payment. Also, non-resident shareholders representing pension funds, as defined in European Union Member State legislation or in one of the EFTA States, will specify this in the request for payment.
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If the supporting documents listed in Annex 1 are issued in a language other than Romanian, they must be accompanied by a legalized translation into Romanian and, if issued by a foreign authority, they must be authenticated by apostille or super legalized, as appropriate.
The holder of the bank account to which the dividends transfer is requested may only be the shareholder’s account. Payment of dividends due to Electrica shareholders for the financial year 2024 is subjected to the general provisions in the matter of statute of limitation, the statute of limitation starting with 3 years from the Payment Date.
BRD and Depozitarul Central, as applicable, reserve the right to require the shareholder / its representative additional documents, after analysing Electrica’s dividend payment applications.
Additional information on the procedure for dividends payment may be requested:
• at BRD, at e-mail address titluri@brd.ro or at the following phone numbers: 0726.336.037, 0722.642.649 or 0722.539.829
• at Depozitarul Central, at e-mail address dividende@depozitarulcentral.ro.
• for other questions regarding Electrica’s dividends or shares, please visit the company website https://www.electrica.ro/en/, Investors > Shares and Shareholders > Dividends section, or contact Electrica’s Investor Relations department at email address ir@electrica.ro.
Also, Electrica will publish a list of answers to frequently asked questions regarding the dividend payment on website https://www.electrica.ro/en/, under Investors > Shares and Shareholders > Dividends section, at the following address: http://www.electrica.ro/en/investors/shares-and-shareholders/dividende_en/.
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Information note on processing the personal data for the purpose of paying dividends
We inform you that Societatea Energetica Electrica SA processes shareholders’ personal data in accordance with Regulation 679/2016 (GDPR) and the national legislation in force.
Thus, for the purpose of paying dividends and dividend income tax, as well as for issuing evidence / certificates of payment of dividends and dividend income tax, Societatea Energetica Electrica SA processes the following personal data of shareholders, individuals and, if the case, of individuals who are shareholders’ representatives: personal data from the Shareholders Register of Societatea Energetice Electrica S.A. (Shareholders Register), respectively: name, surname, personal numerical code (PIN – Romanian citizens) or an equivalent unique identification code (foreign citizens); series and number of the identity document (identity card / passport / other equivalent document), fiscal identification number, address, number of shares, value of the dividend due to each shareholder (gross / net) and the value of the dividend tax due by each shareholder, the personal data from the fiscal residence certificates.
The personal data mentioned above are obtained from Depozitarul Central in the form of an extract from the Shareholders Register or from the certificates of fiscal residence, from the participants in Depozitarul Central SA’s system, based on the agreements concluded with shareholders, for the personal data provided in the documents submitted to avoid double taxation
In order to make payments, shareholders’ personal data is transmitted to:
• Employees of Societatea Energetice Electrica S.A., whose task is to pay dividends,
• Depozitarul Central S.A.,
• The paying agent BRD – Groupe Societe Generale,
• The fiscal agent for the payment of dividends
• The National Agency of Fiscal Administration.
Societatea Energetica Electrica SA does not transfer or intend to transfer the personal data to other companies, organizations or individuals in third countries or to international organizations.
The personal data will be archived according to the applicable legislation.
You can exercise at any time the rights provided in art. 15-19 and 21 of Regulation 679 / 2016 GDPR, by sending a written request to 9 Grigore Alexandrescu Street, District 1, Bucharest, or by e-mail to office@electrica.ro.
You also have the right to file a complaint with the ANSPDCP.
For additional information regarding the protection of personal data processed by Electrica, please consult the general information note on the company’s website: https://www.electrica.ro/wp-content/uploads/2018/05/nota-informare-gdpr-en.pdf.
Stefan Alexandru Frangulea
Chief Financial Officer
| Știri BVB