Albioma, notre nature est pleine d'énergie

Dividend

The distribution of the dividend allows you to share in our successes by receiving a proportion of our profits.Our policy is to distribute 50% of our net income (Group share), excluding any capital gains on disposals, retroactivity and funding for new projects.

The 2015 dividend

The 2015 dividend was approved by the Combined General Meeting of Shareholders held on 24 May 2016, which also approved an option for shareholders to receive 50% of the dividend in the form of new shares, thereby introducing a choice between receiving 100% of the dividend in cash, or 50% in new shares and 50% in cash.

In practice

The amount of dividend per share: €0.57
Strike price of new shares offered in payment of the dividend for shareholders opting to receive 50% of their dividend payment in new shares: €16.01
Record date
  • For payment in the form of shares:
7 June 2017
  • For payment in cash:
7 June 2017
Ex-date (the date on which the amount of the dividend is deducted from the share price): 8 June 2017
Period during which shareholders may opt to receive 50% of their dividend in the form of new shares
  • Opening date:
8 June 2017
  • Closing date:
28 June 2017
Payment date for cash dividends: 10 July 2017
Settlement date for shares offered in payment of the dividend for shareholders opting to receive 50% of their dividend payment in new shares: 10 July 2017

 

Tax treatment of natural persons being French tax residents

The dividend for the 2015 financial year paid in 2016, whether in cash or shares, is taxable in accordance with the French personal income tax bands, following a tax allowance of 40%. The voluntary flat rate deduction scheme (prélèvement forfaitaire libératoire) has been abolished.

The gross dividend is now subject to 2 withholdings at source, totalling 36.5%:

  • a flat rate withholding tax of 21% of the gross amount received in the form of an advanced deduction of income tax due for 2015 (payable in 2016), which is subject to repayment of any overpayment if the amount of advanced deduction exceeds the amount of tax ultimately payable; this deduction at source does not apply where the 2014 taxable income of the household concerned is less than €50,000 for an individual or €75,000 for a couple (a statement to this effect must be submitted to your account holder);
  • a 15.5% deduction at source in respect of social security charges

Dividends received on shares held in a share savings plan (plan d’épargne en actions or PEA) are not liable to income tax, but only to the 15.5% deduction at source in respect of social security charges.

Warning: The information shown on our website is not intended as tax advice. It is your responsibility to verify your own tax status regarding dividend payments.

The trend in dividend payments since 2010

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