Burger King 2012 Annual Report Download - page 202

of this Option would not be made to you but for the assumptions and conditions referred to above; thus, you acknowledge and freely accept that should any or
all of the assumptions be mistaken or should any of the conditions not be met for any reason, then any grant to you of this Option shall be null and void.
NOTIFICATIONS

This Option and the Shares described in the Award Agreement and this Appendix do not qualify under Spanish regulations as securities. No “offer of
securities to the public,” as defined under Spanish law, has taken place or will take place in the Spanish territory. The Award Agreement (including this
Appendix) has not been nor will it be registered with the Comisión Nacional del Mercado de Valores, and does not constitute a public offering prospectus.

To participate in the Plan, you must comply with exchange control regulations in Spain. The acquisition of Shares and the sale of Shares must be declared for
statistical purposes to the Dirección General de Comercio e Inversiones (the “DGCI”). Because you will not purchase or sell the Shares through the use of a
Spanish financial institution, you must make the declaration by filing a D-6 form with the DGCI. Generally, the D-6 form must be filed each January while
the Shares are owned or to report the sale of Shares.
Effective January 1, 2013, you also will be required to declare electronically to the Bank of Spain any securities accounts (including brokerage accounts held
abroad), as well as the shares held in such accounts, depending on the value of the transactions during the prior tax year or the balances in such accounts as
of December 31 of the prior tax year. This report may first be due beginning in 2013 with respect to transactions during 2012 and balances as of December 31,
2012. You should consult with your personal legal advisor regarding the applicable thresholds and corresponding reporting requirements.
When receiving foreign currency payments derived from the ownership of Shares ( i.e., dividends or sale proceeds) exceeding €50,000, you must inform the
financial institution receiving the payment of the basis upon which such payment is made. You will need to provide the institution with the following
information: (i) your name, address, and fiscal identification number; (ii) the name and corporate domicile of the Company; (iii) the amount of the payment;
(iv) the currency used; (v) the country of origin; (vi) the reasons for the payment; and (vii) any further information that may be required.
 
Effective January 1, 2013, you are required to report assets or rights deposited or held outside of Spain (including Shares acquired under the Plan or cash
proceeds from the sale of Shares acquired under the Plan) if the value of such right or asset exceeds €20,000 on an individual basis. This new obligation
applies to rights and assets held as of December 31 and requires that information on such rights and assets be included in your tax return filed with the
Spanish tax authorities the following year. This report may first be due in 2013 with respect to assets and rights held as of December 31, 2012.
Options
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Source: Burger King Worldwide, Inc., 10-K, February 22, 2013 Powered by Morningstar® Document Research℠
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