1. Coupons

Current ISIN code: BE0003820371 

Former ISIN code: BE0003738524 until stock split 5:1 on May 9, 2005 

2. Exclusive paying agent for the dividends:

ING BANK S.A., Cours Saint-Michel, 60, 1040 Brussels, Belgium,
philippe.brewaeys@ing.be, Tel. +32 2 738 46 47
Fax: +32 2 738 68 68

3. Exclusive paying agent for the May 9, 2005 stock split 1 to 5:

DELTA LLOYD BANK S.A., c/o Administration B.O. Epargne & Placements,Avenue de l'Astronomie 23, 1210 Buxelles, Belgium,
urbain.borremans@dlbank.be, Tel. +32 2 229 77 09
michel.moreau@dlbank.be, Tel. +32 2 229 7021
Fax: +32 2 229 76 99
 

4. Withholding Tax Reclamation Procedure

Here is the procedure for you to recoup some withholding tax on your EVS dividend, if applicable.

1. Standard Withholding Tax Reclamation Procedure

Although there are exceptions, in general the full 25% Belgian withholding tax must be withheld by EVS or the paying agent, and the non-Belgian holder of EVS shares may file a claim for reimbursement for amounts withheld in excess of the treaty rate. This needs to be checked with the tax law of your fund residence country. The reimbursement claim form (Form 276 Div.-Aut.) can be obtained from the

Bureau Central de Taxation, Bruxelles-Etranger, 10 place J. Jacobs,
B-1000 Brussels, Belgium

and you can find a copy of the Form 276 Div.-Aut. attached herewith (Word format).

The form should be completed in duplicate and sent to the relevant Tax Office in the residence country of the non-Belgian holder with the request that one copy be appropriately stamped and returned to the sender. Instead of getting the tax authorities stamp, you could get from those same authorities a "non-Belgian tax residence certificate" as the specimen attached hereto which is valid for one year and for all Belgian equities.

The non-Belgian holder can then obtain reimbursement from the Bureau Central de Taxation, at the same address, upon presentation of the stamped form and a document proving that the dividend has been cashed. The request for reimbursement must be filed with the Bureau Central de Taxation within three years from January 1 of the year following the year in which the dividend was declared payable.

Prospective holders should consult their own tax advisors as to whether they qualify for the reduced withholding tax upon attribution or payment of dividends, and as to the procedural requirements for obtaining the reduced withholding tax immediately upon the attribution or payment of the dividends or through the filing of a claim for reimbursement.

2. Simplified and immediate Withholding Tax Reclamation Procedure
For next years, according to the explanatory notes 3.b) of 276 Div. (Not.) - 1999, the paying company (ie. EVS) may accept to allow the withholding tax reduction directly upon payment under some conditions:

• if there is a non-double taxation treaty between Belgium and the Beneficiary residence state;
• and if the shareholding is significant;
• and if the coupons have been delivered to EVS (or one of its paying agents) within 10 days from the dividend execution date;
• and if the 276 Div. (Not.) Form has been properly filled in and returned to EVS within 10 days from the dividend execution date;
• and if the beneficiary has joined to the 276 Div. (Not.) From a valid "non-Belgian tax residence certificate" stamped by its local tax authorities, as attached hereto (Certificate Specimen).

You can require from your custodian to carry out those tasks for you if you provide him (and EVS) with relevant proxy. This is easy to carry out if you obtain in advance the "non-Belgian tax residence certificate". This new procedure meets a.o. the requirements as defined under the U.S.-Belgium tax treaty, allowing the beneficiaries to obtain the 10% withholding tax refund shortly after the dividend payment without having to go through a lengthy and burdensome claim procedure.

For more information, you may refer to the website of the Belgian Tax Authorities (search for "form 276") http://www.fisconet.fgov.be or find the digital forms online at http://www.finform.fgov.be or contact our paying agents.