COMMITTEE'S DESCISION ON KALEV


On November 6, 2007, the Listing and Surveillance Committee of the Tallinn Stock
Exchange reviewed the circumstances and materials collected in the course of    
supervisory proceedings carried out with respect to AS Kalev (hereinafter:      
Kalev) and decided to impose a fine in the amount of  250 000 kroons to Kalev   
for violation of TSE Rules.                                                     

Circumstances:                                                                  

On August 30, 2007 Kalev published a stock exchange announcement about the      
invitation to the annual general meeting of shareholders, where it announced    
that the meeting would be held in Paide on September 20, 2007 at 15.00.         
According to the announcement the agenda of the general meeting was the approval
of the annual report 2006/2007, profit allocation and appointment and           
remuneration of an auditor.                                                     

The management board of Kalev proposed to introduce an amendment of the Articles
of Association, approval of the share transfer transaction and permission to    
acquire treasury shares as additional topics to the agenda.                     

During the annual general meeting, Kalev published a stock exchange announcement
where it disclosed selling of five subsidiary companies. In addition to that    
Kalev announced that on the same day it undersigned the relevant sale agreements
and that proceeding from the transaction Kalev will exit from two of its main   
activities area.                                                                

Considering the materials submitted, the Committee concluded:                   

1. Kalev did not follow properly the information evaluation and disclosure      
obligation in publication of the agenda of the general meeting. Kalev has       
breached obligations set in “Requirements for Issuers” (hereinafter: RI), that  
oblige the issuer to disclose information about changes in the agenda of the    
shareholders general meeting immediately and circumstances that may influence   
the issuer's economic activities or financial status, including transactions    
with the core assets which are beyond the scope of everyday economic activities;
concluding of significant agreements or substantial change in the issuers scope 
or area of activities                                                           

Kalev should have published information about changing the agenda or possible   
change, also transfer of holding before than on the meeting day. Such behaviour 
would have ensured shareholders opportunity to obtain complete information about
the agenda and given them opportunity to decide on utilizing their ownership    
rights. Shareholders as the co-owners of a company can mainly utilize their     
ownership rights in voting on the general meeting. In current situation, Kalev  
left its shareholders without the possibility to utilize their main rights as a 
shareholder because it did not give them opportunity to receive information     
about substantiality of the topics in the agenda.                               

The main responsibility of a company that is listed on the stock exchange is to 
fulfil the information disclosure requirements to provide the shareholders that 
have legitimate expectation that all substantial information is made public     
without delay, with the opportunity to evaluate the value of their holding based
on that information and also ensure the possibility to execute their ownership  
rights. Information about the transfer of the operating and business units and  
changing of the area of operations must be considered extremely significant     
information and should be disclosed immediately and that is what the members of 
the management and supervisory board of the company would have comprehended     
within the limits of competence. Disclosing of significant information is the   
main responsibility of an issuer on the regulated market and unjustified        
withholding of the information or selective decision when shareholders have the 
right to get informed of it is not permissible.                                 
                                                                                
Therefore, Kalev has not fulfilled the main requirements of information         
disclosure with aim is to ensure the legitimate and orderly operating and       
utilization of the shareholders rights.                                         

2. Violation of the rules has been evidenced, as assessed by the Committee, by  
the circumstances identified in the course of the supervisory proceedings       
carried out by the TSE.                                                         

3. There are no objective circumstances that would have prevented Kalev to      
follow the obligations properly. There are sufficient grounds for legal         
protection measures within the competence of the TSE.                           

4. The issuer did not utilize the possibility to apply the Exchange for         
exception not to disclose information that contains business secret that may in 
its opinion otherwise damage its interests.                                     

Background:                                                                     

According to clause 1.2.1. of RI, the Issuer is obliged to secure the disclosure
of the information specified in these Requirements in such a form and within    
such time limits as specified herein.                                           

According to clause 2.1.1. of RI, the Members of the supervisory board and      
management board of an Issuer are under the obligation to scrutinise on an      
on-going basis, within the scope of their competence, all the events and changes
taking place in the Issuer's operations to assess what information is subject to
immediate disclosure in accordance with these Requirements.                     

According to clause 2.1.3. of RI, an Issuer shall consider in its operations    
that the time of disclosure of information about a transaction/act/event in the 
Issuer's operations or otherwise related to the Issuer does not depend on the   
official occurrence of such an event or on the performance of any formalities   
necessary for its occurrence. If the event has occurred or its occurrence is    
likely, but the formalities necessary for the occurrence of the event, or any   
other formalities, have not been performed at the moment of disclosure of       
information, or if another condition or risk relates to the occurrence of the   
event, such facts shall be presented along with the information being disclosed.

According to clause 2.1.4. of RI, if the Issuer is of the opinion that the      
information required by the Exchange or to be disclosed according to these      
Requirements contains the Issuer's business secrets or that disclosure may      
otherwise damage the interests of the Issuer, the Issuer may apply to the       
Exchange not to disclose such information. The application presented to the     
Exchange shall contain the information non published or required by the Exchange
and a reasoned explanation by the Issuer of the reasons why the Issuer does not 
wish to make the information public.                                            

According to clause 2.4.1. of RI, information is deemed disclosed in accordance 
with these Requirements when made public as a notice through the Exchange       
information system.                                                             

According to clause 3.1. of RI, any amendment to the Issuer's articles of       
association proposed for ratification to the general meeting of shareholders    
shall be communicated in draft form to the Exchange not later than in the same  
time the notice of the general meeting is sent to shareholders.                 

According to clause 6.1. of RI, an Issuer is required to immediately disclose   
any circumstances and events which have, or may have, a substantial effect on   
the business operations or financial situation of the Issuer.                   

According to clause 6.2. of RI, transactions or investments or project beyond   
the scope of day-to-day operations or with significant importance are understood
as transactions of the Issuer or its subsidiary for which the sum paid or to be 
received for assets, including the market value of assets or securities and the 
debts or loans assumed by the Issuer are equal to or exceed 10% of the Issuer's 
equity according to the latest audited consolidated balance sheet.              

According to clause 7.2.1. of RI, an issuer is obliged to disclose immediately  
information about a decision on the date of the general meeting of shareholders.
An issuer is required to disclose all the important materials concerning the    
agenda of the general meeting.                                                  


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