Alteration of subsidiaries financial year

| Source: Luterma Luterma 

AS Luterma has decided to change its subsidiaries AS Kalev Chocolate Factory
and AS Vilma start and end date of financial year. Now the start date of
financial year for these subsidiaries is 1st of January and financial year ends
31st December. 

Entry was made to commercial registrar on June 8th 2009.

Reason for changing start and end date of financial year is to harmonise all AS
Luterma group companies financial year start and end dates. AS Luterma general
meeting of shareholders decided to enforce calendar year that is coincident
with financial year in December 2008. 

Allan Viirma
Head of Legal Services
688 6600