In connection with the opening of a new ISIN code by Nykredit Realkredit A/S, the "Final terms for the prospectus for the offering of mortgage bonds in Nykredit Realkredit A/S in series 73D (DKK-denominated callable annuity bonds with deferred amortisation option for a maxumum of 10 years)" has been amended. Amendments to the final terms The following has been modified to Clause 11 "Tax": “In connection with the opening of an ISIN, it will be determined whether the nominal coupon of the bonds shall meet the terms for tax exemption of capital gains, cf the Danish act on the treatment of gains and losses on claims, debt and financial contracts for tax purposes ("blue-stamped" or "black-stamped" bonds pursuant to the minimum coupon rules of the Danish Gains on Securities and Foreign Currency Act). Please note that the Danish government has tabled a bill effective as of 27 January 2010 which is expected to be adopted and which will consequently abolish the distinction between blue- and black-stamped bonds and make all capital gains on bonds bought by private investors on 27 January 2010 or later subject to taxation. Interest due and possession, redemption and transfer of bonds will be reported to the Danish tax authorities in compliance with current legislation. Tax at source will not be withheld in Denmark pursuant to current legislation. Nykredit shall not be liable for any changes in the tax treatment of the bonds or in the tax position of the bondholders - including any withholding of tax of any kind or collection of tax at source imposed by public authorities. All bondholders, including those not domiciled in Denmark, are recommended to seek separate and individual advice on their tax positions.” The following ISIN has been added to the table (see the attached file) ISIN DK000978078-5 is not grandfathered as a covered bond as defined by the EU Capital Requirements Directive. The prospectus and final terms for mortgage bonds issued out of Capital Centre D in Nykredit Realkredit A/S are available at nykredit.com/ir. Questions may be addressed to Group Treasury, Lars Mossing Madsen, Head of Realkreditfinans, tel +45 44 55 11 66, or Pernille Bach Ladevig, Dealer, tel +45 44 55 10 63.
Amendment to final terms for the prospectus for the offering of mortgage bonds in Nykredit Realkredit A/S in series 73D
| Source: Nykredit Realkredit A/S