to download the 2012 registration document. - Groupe M6

SHARE CAPITAL3.10.4.4. Identification of shareholdersThe Company is authorised to apply legal provisions to identify holders of shares giving immediate oreventual voting rights at its General Meetings.3.10.4.5. Withholding tax on dividendsThe tax treatment of dividends has been substantially amended for income collected as of 1 January2013. From this date, the optional flat rate withholding tax will be abolished, and it will be mandatory forshareholder dividends to be subject to the progressive scale for income tax.In addition, a deduction at source, not acting as a discharge of income tax, will be introduced for allcollections of dividends (excluding shares held in a PEA (French equity savings plan) effective as of 1January 2013. The levy rate is fixed at 21% of the gross income distributed, and will be added to socialcontributions deducted at source (at the overall rate of 15.5% from 1 July 2012), by the shareholder’saccount holding institution. This mandatory contribution is an income tax prepayment. It is deductiblefrom the income tax due for the year during which the dividends were received. If it exceeds the taxliability, the overpayment is refunded. This contribution does not apply to legal entities or non-residentshareholders, who remain taxed according to the specific conditions applicable to their specific situation.Lastly, shareholders are exempt from contributions if they so request, provided they belong to ahousehold (for tax purposes) whose average benchmark tax for the second last year was less than€50,000 for single, divorced or widowed taxpayers or €75,000 for jointly-assessed taxpayers. It is advisedthat shareholders contact the institution that holds their share account or their advisor, in order to discussoptions and procedures regarding exemption from contribution, given that the exemption must, inprinciple, be requested before 30 November of the year preceding that in which the dividend was paid.However, for income earned in 2013, this may be requested at the latest on 31 March 2013 (theexemption remaining applicable only to income earned after the request).This deduction at source does not relieve the dividend of the possibility of subsequent taxation: thedividend shall be declared and taxed in accordance with the usual terms and conditions. As regards thebase of the taxable dividend, the 40% rebate is maintained without amendment; conversely, the annualfixed rebate is abolished. Lastly, the CSG tax applied to the dividend is deductible from the total incomein the year of its payment, at a rate of 5.1%.3.10.5. Employee shareholding3.10.5.1. Métropole Télévision Group savings planEstablished in September 1994 as a Fonds commun de placement (collective investment scheme), theGroup savings plan invests exclusively in Métropole Télévision shares. At 31 December 2012, the savingsplan had 937 unit holders indirectly holding 160,900 shares. The fund thus represented 0.12% of theshare capital.3.10.5.2. Purchase of shares for allocation to employees under a profit sharingagreement(Articles L. 225-211 paragraph 2 and L. 225-208 of the Commercial Code)Nil.M6 GROUP - 2012 REGISTRATION DOCUMENT - 115