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Investor Presentaiton

Governing laws for corporate events As a general principle, the JSE Listings Requirements ("JSE LRS") have been applicable to the Company since its listing on the JSE, and will continue to apply post the relocation from Isle of Man on a mandatory basis, irrespective of its country of incorporation. Matter Mergers/corporate reconstructions Delisting Relocations Takeover rights/ minority shareholders' protection JSE Listings Requirements JSE LR will apply as overarching unless a more stringent requirement stems from the governing corporate law. Require notification to or approval of shareholders in respect of transactions concluded by the Company depending on the category these fall under, as per the criteria set therein. Criteria based on which a transaction would require shareholder approval or not include: Percentage ratio considerations - meaning either (a) cash consideration / market cap, (b) dilution, i.e. number of shares issued in consideration / number of shares in issue, or (c) a combination, expressed as a percentage; Reverse takeover consideration; and Related party transactions. JSE LR will apply as overarching unless a more stringent requirement stems from the governing corporate law. In order to delist from the JSE, a detailed offer must be presented to shareholders, which must be fair as determined by an independent expert. Any such delisting is subject to the approval of shareholders by ordinary resolution (i.e. more than 50% of voting rights exercised). The votes of controlling shareholders (those holding ≥35% voting control or power to appoint or remove directors exercising ≥35% of voting rights at board meetings), their associates and any party acting. in concert will not be counted. The JSE LRs do not regulate a relocation of the Company's corporate seat. Relocations would require an amendment of the articles of association. In terms of the JSE LRs, such amendment requires shareholder approval by special resolution (i.e. 75% or more of voting rights exercised). Any new articles of association proposed to shareholders for adoption must be vetted by the JSE for compliance with the JSE LRs. Provisions of South African Companies Act are not applicable due to the fact that NEPI Rockcastle is not a South African company. The Company is also not a "regulated company" for purposes of the takeover provisions of the South African Companies Act 71 of 2008. The Netherlands Default position under the Netherlands law is that M&A transactions are under the authority of the Board of Directors. For certain major transactions (which entail any significant change in the identity or character of the Company) shareholders' approval will be required pursuant to the Dutch Civil Code. Malta General rule of law is that these are matters subject to shareholder approval. Certain voting thresholds apply depending on whether the transaction would be subject to an extraordinary/ ordinary resolution. No mention in the provisions of the law. No shareholder approval required. Shareholder approval required. EU takeover Directive applicable (due to EU incorporation and listing). Any shareholder who directly or indirectly obtains predominant control of a Dutch listed N.V. is required to make a public takeover offer for all issued and outstanding shares in that company's share capital. Predominant control - if a (legal) person is able to exercise, alone or acting in concert, at least 30% of the voting rights in the general meeting of shareholders of such listed company. 8 Shareholder approval required. EU takeover Directive not applicable (due to the fact that the shares would not have been listed on Malta Stock Exchange
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