Restaurant Brands New Zealand Limited logo

Receipt of Finaccess Takeover Notice

M&A25 November 2018RBDConsumer Discretionary

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RESTAURANT BRANDS NEW ZEALAND LIMITED




NZX/ASX release 26 November 2018


Restaurant Brands receives a takeover notice from Finaccess Capital to acquire up to 75% of

Restaurant Brands for NZ$9.45 cash per share


On 18 October 2018, the Board of Restaurant Brands New Zealand Limited (NZX/ASX: RBD,

“Restaurant Brands”) announced that it had received a non-binding indicative proposal from Finaccess

Capital, S.A. de C.V. (“Finaccess Capital”) to acquire up to 75% of Restaurant Brands’ shares by way of

a partial takeover offer at NZ$9.45 cash per share (the “Partial Takeover”).


As advised to the market on 9 November 2018, Restaurant Brands has continued to actively engage

with Finaccess Capital resulting in Restaurant Brands and Finaccess Capital executing a pre bid

agreement for the Partial Takeover today. The pre bid agreement sets out the terms and conditions

under which Finaccess Capital and Restaurant Brands are to progress the Partial Takeover, including

exclusivity arrangements, reciprocal break fees, and restrictions on de-listing and on certain future

takeover offers.


A summary of pre bid and offer terms is at Appendix A.


Following the execution of the pre bid agreement Restaurant Brands received a takeover notice from

Finaccess Capital (via its subsidiary Global Valar S.L.) notifying Restaurant Brands of Finaccess Capital’s

intention to make the Partial Takeover.


A copy of the takeover notice is at Appendix B.


The takeover notice is not a takeover offer. If Finaccess Capital proceeds to make a takeover offer, it

must do so, by sending an offer document to all shareholders, within the period that begins 10 working

days and ends 20 working days after today. Under the pre bid agreement Finaccess Capital is legally

obliged to make an offer during that period unless certain conditions are not satisfied or waived. If

these conditions are not satisfied or waived and a takeover offer is not made, Finaccess Capital’s

takeover notice will lapse.


The offer price of NZ$9.45 per share represents a 100% equity valuation of Restaurant Brands of

NZ$1.175 billion or a 75% equity valuation of NZ$882m and equates to an EV/EBITDA multiple of 14.1x

based on the company’s financial results for the 12 months to 26 February 2018.


Board recommendation

Grant Samuel has been appointed to prepare an independent adviser’s report to assist the Board and

Restaurant Brands’ shareholders to assess the merits of the Partial Takeover. The report will be

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distributed to shareholders with the target company statement which will be sent to shareholders

with, or shortly after, Finaccess Capital’s offer document.


Subject to Grant Samuel’s report concluding that the price of NZ$9.45 cash per share is within or above

their valuation range, and there being no unmatched superior proposal, each of Restaurant Brands’

independent directors and Stephen Copulos (who is a non-executive director) recommend to

Restaurant Brands’ shareholders that they accept the Partial Takeover.


Subject to the same qualifications, each of Restaurant Brands’ independent directors intends to accept

the takeover offer for all of Restaurant Brands’ shares he or she may hold (directly or through

associated interests). If total acceptances received under the Partial Offer exceed 75% of Restaurant

Brands’ shares, directors (the independent directors and Stephen Copulos) will be subject to the same

scaling regime as all shareholders.


Interests associated with Mr Copulos, which together own approximately 8.55% of Restaurant Brands’

shares, have agreed to accept the Partial Takeover for all of their shares.

1



The all-cash offer price of NZ$9.45 per share represents:

• A premium of 24.3% to Restaurant Brands closing price of NZ$7.60 on 17 October 2018, the

last trading day before the transaction was announced;

• A premium of 23.1% to its New Zealand volume weighted average price for the six months

ended 17 October 2018

2

.

The offer price values Restaurant Brands favourably in comparison to other comparable transactions

and the directors consider that the price appropriately values Restaurant Brands’ forward growth

prospects.


Restaurant Brands’ Chairman Ted van Arkel said the directors carefully considered the advantages and

disadvantages of the Partial Takeover. They concluded that the Partial Takeover provides shareholders

an opportunity to accelerate the realisation of some of the future value of the shares, at an attractive

premium to the market price before the Partial Takeover was announced, while retaining an ongoing

exposure to Restaurant Brands’ future performance.


Mr van Arkel said: “The Board strongly encourages shareholders to not take any action in respect of

their shares until they receive the target company statement. The target company statement will

include the recommendation from the directors of Restaurant Brands, and an independent adviser’s

report required under the Takeovers Code. Shareholders who are considering selling their shares

before then are recommended to seek their own professional advice.”



1

The full terms of the lock in deed will be attached to a substantial product holder notice that Restaurant Brands expects the Copulos

interests to release to the market today.

2

Six month value weighted average price as at 17 October 2018 is NZ$7.68.

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Partial Takeover Conditions

If and when made, the Partial Takeover will be, amongst other things, conditional on Finaccess Capital

receiving acceptances which would result in Finaccess Capital acquiring 75% of the Restaurant Brands’

shares on issue, and approval by the Overseas Investment Office. If Finaccess Capital waives the 75%

minimum acceptance condition, the Partial Takeover will be conditional on Finaccess Capital receiving

acceptances for at least 50.01% of Restaurant Brands’ shares.

The Partial Takeover will also be conditional on receipt of consent from certain subsidiaries of Yum!

Brands, Inc., the owner of the KFC, Pizza Hut and Taco Bell brands franchised to Restaurant Brands.

The relevant Yum! Brands’ subsidiaries have conditionally granted consent, subject to the satisfaction

of certain requirements, including completion of franchisee due diligence in respect of Finaccess

Capital and entry into formal agreements relating to the new ownership of Restaurant Brands and its

operation and development of its KFC, Pizza Hut and Taco Bell businesses after completion of the

Partial Takeover.


Finaccess Capital Future Intentions regarding Restaurant Brands

In the attached takeover notice, Finaccess Capital outlines its intentions regarding the future

operations of Restaurant Brands. Finaccess Capital intends to support Restaurant Brands’ current

management team to continue to execute the company’s existing strategy. Finaccess Capital will

continue to assess the ongoing dividend policy against the other capital requirements in the business.


Finaccess Capital states in the takeover notice that it does not intend to significantly lever Restaurant

Brands and that while it currently does not envisage any future capital raising being required in the

near to medium term, large scale initiatives unable to be funded from existing business cashflows may

require additional equity capital given the intention to maintain current leverage.


In the pre bid agreement Finaccess Capital has agreed that any future takeover offer by Finaccess

Capital for Restaurant Brands within 12 months after completion of the Partial Takeover will not offer

consideration of less than NZ$9.45, adjusted for movements in the S&P/NZX50 index. Finaccess

Capital has also agreed not to take any positive steps to delist Restaurant Brands from the NZX and

ASX within 12 months after completion of the Partial Takeover unless Finaccess Capital becomes

entitled to compulsorily acquire the remaining Restaurant Brands shares as a result of a further

takeover offer that complies with the minimum price requirements described above.

Restaurant Brands is being advised by Macquarie Capital and Harmos Horton Lusk and Finaccess

Capital is being advised by Greenhill & Co., Simpson Grierson and Uría Menéndez.


Ends


For more information regarding Restaurant Brands

Please contact: Grant Ellis Russel Creedy


Company Secretary Chief Executive Officer


+64 9 525 8700 +64 9 525 8700

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For more information regarding Finaccess Capital

Please contact: Geoff Senescall Begoña Orgambide


PR Adviser Director of Investor Relations


+64 21 481 234 +52 55 5540 2527 (ext. 1152)



About Restaurant Brands

Restaurant Brands is a corporate franchisee and specialises in managing multi-site branded food retail

chains. Listed on the NZX and the ASX, Restaurant Brands has annual sales of c.NZ$740 million. As of

November 2018, Restaurant Brands had 283 stores: 94 KFC New Zealand, 61 KFC Australia, 29 Pizza

Hut New Zealand, 18 Carl's Jr., 36 Taco Bell Hawaii and 45 Pizza Hut Hawaii stores. It employs more

than 9,000 staff across New Zealand, Australia and Hawaii and serves 120,000 customers worldwide

every day.

www.restaurantbrands.co.nz


About Finaccess Capital

Finaccess Capital is a growing company with a strong presence in the casual dining and quick service

restaurant sector, as well as in the real estate business, in close to 20 countries in Europe and Asia.

The company supports strong brands in attractive markets, working to maximise their potential and

create value with a uniquely long-term horizon, while leveraging its expertise to contribute to their

operations. Finaccess Capital’s current major investments in public companies include a controlling

interest in AmRest, a European casual dining and quick service restaurant operator, and a minority

interest in Inmobiliaria Colonial, a Spanish real estate business.

Finaccess Capital is part of Grupo Finaccess, which includes several other companies and holds

assets in Mexico, the US, Europe and Asia, offering a unique portfolio of financial, operative, and

investment services to a diverse client base.

www.grupofinaccess.com


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Appendix A

Summary of the Pre-Bid Agreement and the Offer Terms

Date and parties

The pre-bid agreement (“Pre-Bid Agreement”) is dated 25 November 2018

and is between Restaurant Brands, Finaccess and Global Valar.

Global Valar’s

obligations

Global Valar was required to send a notice of its intention to make a

takeover offer for 75% of the ordinary shares in Restaurant Brands

(“Shares”) at NZ$9.45 per Share to Restaurant Brands by 8am on the

business day immediately following the date of the Pre-Bid Agreement

(“Takeover Notice”).

Subject to the conditions set out below, Global Valar is required to make

the partial takeover offer (“Offer”) not earlier than 10 business days and

not later than 20 business days after sending the Takeover Notice.

Global Valar and Restaurant Brands have agreed to work together with a

view to Global Valar making the Offer on 10 December 2018.

Conditions to Global

Valar’s obligations

Global Valar’s obligation to give the Takeover Notice and make the Offer

are conditional on:

• Grant Samuel’s independent adviser’s report concluding that Global

Valar’s offer price is within or above Grant Samuel’s valuation range

for the Shares;

• certain conditions set out in the Offer terms accompanying the

Takeover Notice (“Offer Terms”) not being breached;

• Restaurant Brands not committing a material breach of the Pre-Bid

Agreement or the Takeovers Code; and

• Global Valar entering into a lock-in deed with interests associated with

Stephen Copulos (who together own approximately 8.55% of the

Shares on the date of this announcement) relating to their acceptance

of the Offer.

Offer Terms

The Offer Terms, which accompany the Takeover Notice, are the terms and

conditions of the proposed Offer. In summary, the Offer Terms provide

that:

• the Offer is a partial takeover offer conditional on Global Valar

receiving acceptances which will result in Global Valar becoming the

holder of 75% of Restaurant Brands shares. Global Valar may waive

this condition to the effect that the Offer is conditional only on

Global Valar receiving acceptances for more than 50% of Restaurant

Brands shares; and

• the Offer will be subject to various conditions including:

o Global Valar receiving all consents required from the Overseas

Investment Office;

o Yum!’s consent to the Offer becoming unconditional in all

respects;

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o no material adverse change occurring between the date which

Global Valar provides its Takeover Notice and the date the

Offer is declared unconditional; and

o Restaurant Brands continuing to conduct its business in the

ordinary course, subject to the restrictions set out in the Offer

Terms.

The Offer Terms, when completed for the Offer, will set out the opening

date and closing date of the Offer. These dates have not yet been

confirmed, however the Offer must remain open for at least 20 working

days, and not more than 60 working days, under the Takeovers Code.

Restaurant Brands’

response obligations

In response to the performance of Global Valar’s obligations, Restaurant

Brands must:

• make this public statement;

• use its best endeavours to prepare and send its target company

statement to Global Valar by 7 December 2018, with the intent that

the target company statement would be sent to Restaurant Brands

shareholders at the same time as the Offer document (in any event

Restaurant Brands must sent its target company statement no later

than 10 working days after Global Valar makes the Offer);

• procure that its directors unanimously recommend that shareholders

accept the Offer, subject to Grant Samuel’s independent adviser’s

report concluding that the Offer price is within or above Grant

Samuel’s valuation range for the Shares and there being no

unmatched superior proposal; and

• procure that each independent director who holds or controls the

Shares will accept the Offer within two business days after the Offer is

made.

Exclusivity

The Pre-Bid Agreement contains certain exclusivity arrangements in favour

of Global Valar. In summary, Restaurant Brands has granted Global Valar

the following exclusivity rights:

• No Shop: Restaurant Brands must not solicit any competing

transaction or any proposal that may reasonably be expected to

encourage or lead to the making of a competing transaction.

• No Talk: Restaurant Brands must not enter into discussions or

negotiations in relation to, or which would reasonably be expected to

lead to, a competing transaction;

• No Due Diligence: Restaurant Brands must not provide or make

available to a third party any non-public information relating to

Restaurant Brands in relation to, or which would reasonably be

expected to lead to the making of, a competing transaction;

• Notification: if Restaurant Brands receives a potentially competing

transaction, or any request to do anything referred to in the no due

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diligence provisions (as described above), Restaurant Brands must

notify Global Valar within two business days; and

• Matching Right: if Restaurant Brands receives a competing

transaction which the board of Restaurant Brands concludes is a

superior proposal, Restaurant Brands must give Global Valar five

business days to provide an equivalent or better proposal to the terms

of the superior proposal.

‘Fiduciary out’ -

exception to

exclusivity

Restaurant Brands is not required to comply with its no talk and no due

diligence obligations if it receives an unsolicited bona fide competing

transaction and the directors, acting in good faith and having considered

legal advice, determine that:

• failing to respond to such competing transaction would be likely to

constitute a breach of the fiduciary or statutory duties owed by any

director to Restaurant Brands or its shareholders; and

• the bona fide competing transaction may result in a superior proposal.

Reimbursement

Fees

Restaurant Brands has agreed to pay Global Valar a reimbursement sum of

NZ$7,000,000 (plus GST, if any), if:

• any director of Restaurant Brands fails to recommend the Offer,

makes other adverse comments in relation to the Offer or (other than

Stephen Copulos) fails to accept the Offer, other than as a result of:

o Grant Samuel’s independent adviser report concluding that the

consideration under the Offer does not fall within or above its

valuation range for the Shares;

o a failure of any of the conditions set out in clauses 5.2 (Overseas

Investment Office consent), 5.3 (Yum! consent) or 5.4(q) (No

restraining orders) of the terms of the Offer Terms; or

o Global Valar breaching the Pre-Bid Agreement;

• a competing transaction is announced prior to the closing of the Offer

and is successfully implemented within 12 months of that

announcement;

• Restaurant Brands, with the intention of undermining or frustrating

the Offer, solicits or encourages a person to acquire 10% or more of

the Shares and that person does not accept the Offer;

• the Pre-Bid Agreement is terminated after Global Valar fails to match

a Superior Proposal; or

• any of the Copulos interests fail to accept the Offer in accordance with

the Lock-in Deed.

Reverse

reimbursement fee

Global Valar is required to pay Restaurant Brands a reimbursement sum of

NZ$7,000,000 (plus GST, if any) if:

• it fails to make the Offer in accordance with the Pre-Bid Agreement; or

• it fails to meet its payment obligations to Shareholders under the

Offer.

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Minority protection

provisions

• Global Valar will not delist Restaurant Brands from the NZX or ASX

within 12 months after completion of this Offer, except where Global

Valar becomes entitled to compulsorily acquire the remaining Shares

under Part 7 of the Takeovers Code as a result of a takeover offer

which complies with the requirements summarised in paragraph set

out below.

• If Global Valar makes a further takeover offer for Restaurant Brands

within 12 months after completion of this Offer (“Follow-On Offer”),

the Offer price of the Follow-On Offer must be at least NZ$9.45 per

Share, subject to an adjustment on a pro-rata basis to reflect any

decline or increase (if any) in the S&P/NZX 50 index between the date

of completion of this Offer and the date that Global Valar gives the

notice of intention for the Follow-On Offer.

Senior executive

performance rights

Under the Pre-Bid Agreement, Restaurant Brands warrants that it has

entered into arrangements with Russel Creedy and Grant Ellis in respect of

the performance rights held by each of them

3

under which RBD has agreed,

subject to certain conditions, that on the record date for the Offer:

• Russel Creedy’s performance rights will vest, and Restaurant Brands

will issue to Russel Creedy 252,000 Shares; and

• Grant Ellis’ performance rights will vest, and Restaurant Brands will

issue to Grant Ellis 126,000 Shares.

Guarantee

Finaccess Capital has guaranteed to Restaurant Brands the performance by

Global Valar of all of its obligations under the Pre-Bid Agreement.




3

In August 2017, Restaurant Brands issued 252,000 performance rights to Russel Creedy and 126,000 performance rights to Grant Ellis.

Each performance right grants the holder the right to one share in Restaurant Brands if the closing price for Restaurant Brands shares is or

exceeds NZ$10.00 for 40 consecutive trading days within a prescribed period, and if certain other conditions are satisfied.

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Appendix B

Takeover Notice






PARTIAL TAKEOVER OFFER BY GLOBAL

VALAR, S.L. (A SUBSIDIARY OF FINACCESS

CAPITAL, S.A. DE C.V.) FOR ORDINARY

SHARES IN RESTAURANT BRANDS NEW

ZEALAND LIMITED















IMPORTANT


If you are in doubt as to any aspect of this Offer, you should consult your financial

or legal adviser.


If you have sold all your shares in Restaurant Brands New Zealand Limited, you

should immediately hand this Offer Document and the accompanying acceptance

forms to the purchaser or the agent (eg the broker) through whom the sale was

made, to be passed to the purchaser.


Restaurant Brands New Zealand Limited’s target company statement, together with

an Independent Adviser’s Report on the merits of the offer either accompanies this

Offer or will be sent to you within 10 Working Days and should be read in

conjunction with this Offer.





CONTENTS


1. LETTER FROM THE CEO OF FINACCESS CAPITAL 2

2. REASONS WHY YOU SHOULD ACCEPT THE OFFER 4

3. SUMMARY OF THE OFFER 7

4. HOW TO ACCEPT THE OFFER 9

5. TERMS AND CONDITIONS OF THE OFFER 11

6. SCHEDULE 26





LETTER FROM THE CEO OF FINACCESS CAPITAL

26 November 2018

Dear Shareholder,

PARTIAL TAKEOVER OFFER FOR RESTAURANT BRANDS AT NZ$9.45 CASH PER SHARE

Finaccess Capital, S.A. de C.V. (Finaccess Capital) is pleased to present to you this

recommended

1

partial takeover offer in relation to Restaurant Brands New Zealand Limited

(Restaurant Brands). Our NZ$9.45 cash per share offer is in respect of 75% of the fully paid

ordinary shares in Restaurant Brands (the Offer). The Offer is being made by our subsidiary,

Global Valar, S.L. (the Offeror).

We believe the Offer is a compelling opportunity for shareholders to realise significant value for

their investment in Restaurant Brands, with the offer price of NZ$9.45 cash per share representing

a 24.3% premium to Restaurant Brands’ last close price prior to announcement of our proposal

and a 26.1% premium to the 12 month VWAP

2

at that time.

Each of Restaurant Brands’ independent directors and Stephen Copulos

3

(who is a non-executive

director) recommend that you accept our Offer in the absence of an unmatched superior proposal

and subject to the Independent Adviser’s Report concluding, and continuing to conclude, that our

Offer consideration of NZ$9.45 cash per share is within or above the Independent Adviser’s

valuation range. Further details of the recommendation will be set out in the target company

statement which will be mailed to all shareholders. Included within the target company statement

will be the Independent Adviser’s Report, which will include the Independent Adviser’s valuation

range.

We have entered into a separate agreement with Mr Copulos, Restaurant Brands’ largest

shareholder with a current shareholding of approximately 8.5%. As part of this agreement, Mr

Copulos has agreed to accept our Offer for all of the Restaurant Brands shares he holds or

controls, subject to directors of Restaurant Brands not withdrawing or qualifying their

recommendation of our Offer. Furthermore, all other directors intend to accept our Offer in respect

of all of the Restaurant Brands shares that they hold or control, in the absence of an unmatched

superior proposal.

The Offer is subject to a 75% minimum acceptance condition. The 75% minimum acceptance

condition can be waived, in which case the Offer will remain conditional on acceptances being

received that result in us holding or controlling more than 50% of the voting rights in Restaurant

Brands. This may result in the Offeror holding or controlling an interest in Restaurant Brands

between 50% and 75%. We have chosen not to make a full takeover offer because we believe


1

Restaurant Brands directors unanimously recommend that shareholders accept the Offer in the absence of an

unmatched superior proposal and subject to the Independent Adviser’s Report concluding that the Offer consideration is

within or above the Independent Adviser’s valuation range.

2

VWAP means the volume weighted average price at which Restaurant Brands’ shares have traded on the New Zealand

Stock Exchange main board for the relevant period. VWAP is calculated as the total dollar value of shares traded on-

market, divided by the total volume (or number) of shares traded on-market during the period referred to. VWAPs have

been calculated up to and including close as of 17 October 2018 (being the last trading day prior to Restaurant Brands’

announcement of Finaccess Capital’s non-binding indicative proposal).

3

Mr Copulos, and certain of his related entities, have agreed to accept the Offer pursuant to a lock-in deed with the Offeror

and Finaccess Capital, which is summarised in clause 8.1 of the Schedule to the Offer Document.

Page 3





there are a number of benefits from Restaurant Brands maintaining its current New Zealand Stock

Exchange (NZX) and Australian Securities Exchange (ASX) listings. By remaining a public

company, Restaurant Brands will have access to capital to fund future growth while also providing

existing shareholders an opportunity to continue participating in the business over the long term.

We believe that we are uniquely placed to help assist Restaurant Brands through its next phase

of growth and deliver value to all shareholders. Finaccess Capital is a growing investment

company focused on supporting strong brands in attractive end-markets, working to maximise

their potential and creating value over a long-term horizon. We are not a typical financial investor

or private equity fund looking to make a short-term profit. Instead, we aim to become long-term

operating partners, leveraging our significant consumer retail experience and helping talented

management teams execute their growth strategies.

Our senior leadership’s extensive consumer retail experience stems from their long-term

leadership roles with Grupo Modelo, S.A.B. de C.V. (one of the largest brewing companies in the

world with iconic brands including Corona and Modelo, now part of Anheuser-Busch InBev

SA/NV). Additionally, our majority investment in AmRest Holdings SE, which operates

approximately 2,000 casual dining and quick service restaurants including KFC and Pizza Hut

branded restaurants, provides us with directly relevant experience and knowledge. We believe

this makes us a natural partner for Restaurant Brands.

We recognise Restaurant Brands’ impressive historical growth track record, including through

organic store roll-outs as well as significant bolt-on acquisitions. Throughout our engagement with

Restaurant Brands, we have been highly impressed by the Restaurant Brands management

team, and it is our intention to leverage our significant resources to fully support their future

business development and growth initiatives, both within New Zealand as well as internationally.

We believe that together we can create value for all Restaurant Brands shareholders.

An Offer Document which sets out the details of the Offer, including relevant information you will

need to take into account before making a decision to accept the Offer for all or part of your

shareholding, will be mailed to all shareholders in due course.

We believe this Offer represents a compelling opportunity, and encourage you to accept.

Yours sincerely,


Finaccess Capital, S.A. de C.V.






José Parés Gutiérrez

Chief Executive Officer

Page 4





REASONS WHY YOU SHOULD ACCEPT THE OFFER

The Offer price represents a material premium to the Restaurant Brands share

price

The Offer price of NZ$9.45 cash per share represents an attractive premium of:

 24.3% to the last closing share price of Restaurant Brands on 17 October 2018, the trading

day prior to the announcement of Finaccess Capital’s initial non-binding indicative proposal;

 23.2% to the three month VWAP prior to announcement of the proposal;

 23.1% to the six month VWAP prior to announcement of the proposal; and

 26.1% to the 12 month VWAP prior to announcement of the proposal.


Restaurant Brands’ directors recommend shareholders accept the Offer

Each of Restaurant Brands’ independent directors and Stephen Copulos (who is a non-

executive director) recommend that shareholders accept the Offer in the absence of an

unmatched superior proposal and subject to the Independent Adviser’s Report concluding that

the Offer consideration is within or above the Independent Adviser’s valuation range.


Stephen Copulos has agreed to sell all (subject to scaling) of his Restaurant

Brands shares to the Offeror

Stephen Copulos is Restaurant Brands’ largest shareholder and a non-executive director, with

a current shareholding of approximately 8.5%.

Mr Copulos has agreed to accept our Offer for all of the Restaurant Brands shares he holds or

controls, subject to the directors of Restaurant Brands not withdrawing or qualifying their

recommendation of our Offer.

His support is a significant endorsement of this Offer and contributes meaningfully to the

acceptances required to reach the Offeror’s targeted 75% shareholding.


#2

#3

#1

NZ$9.45

NZ$7.60

NZ$7.67

NZ$7.68

NZ$7.49

NZ$6.50

NZ$7.00

NZ$7.50

NZ$8.00

NZ$8.50

NZ$9.00

NZ$9.50

NZ$10.00

Offer PriceLast Close3 Month VWAP6 Month VWAP12 Month VWAP

24.3%

Premium

23.2%

Premium

23.1%

Premium

26.1%

Premium

Source: IRESS

NZ$0.00

Offer price: NZ$9.45 cash per share

Page 5





The Offer represents a significant premium to Restaurant Brands’ previous

trading range



The Offer values Restaurant Brands at an attractive multiple

The Offer values Restaurant Brands at an attractive multiple of:

 14.1x EV/FY2018 EBITDA

1

;

 13.6x EV/last 12 month EBITDA

2

; and

 13.1x EV/FY2019 forecast consensus EBITDA

3

.


Source: Company filings, FactSet

1. Refers to enterprise value (EV) divided by underlying earnings before interest, tax, depreciation, amortisation and non-trading

items (EBITDA).

2. Based on EBITDA for 12 months to 10 September 2018 (per Restaurant Brands’ half year accounts released 18 October 2018).

3. Based on FY2019 forecast FactSet consensus EBITDA as at 17 October 2018 (the trading day prior to announcement of

Finaccess Capital’s non-binding indicative proposal).










#5

#4

NZ$4.00

NZ$5.00

NZ$6.00

NZ$7.00

NZ$8.00

NZ$9.00

NZ$10.00

Oct-16Feb-17Jun-17Oct-17Feb-18Jun-18Oct-18

18-Oct-18: Finaccess Capital's non-

binding indicative proposal announced

Source: FactSet

Offer price: NZ$9.45 cash per share

Page 6





Finaccess Capital is a long-term investor with an operational focus and extensive

track record in the consumer retail space

Finaccess Capital is a growing investment company focused on supporting strong brands in

attractive end-markets, working to maximise their potential and creating value over a long-term

horizon. Our business is part of Grupo Finaccess S.A. de C.V., which includes several other

companies and holds assets in Mexico, the US, Europe and Asia.

With no finite fund life, Finaccess Capital aims to become a long-term operating partner,

leveraging its senior leadership’s extensive consumer retail experience, including from their

long-term roles with Grupo Modelo, S.A.B. de C.V. (one of the largest brewing companies in

the world with exports to more than 180 countries and iconic brands including Corona and

Modelo, now part of Anheuser-Busch InBev SA/NV). Our investment approach is based on the

core belief that any business’ success is predicated upon developing, retaining and supporting

talented management teams.

Finaccess Capital will also aim to leverage its directly relevant experience gained from its

majority investment in AmRest Holdings SE, which operates approximately 2,000 casual dining

and quick service restaurants in 26 countries (with a focus on Europe, Russia and China) and

a portfolio of brands including KFC, Pizza Hut, Burger King and Starbucks (as well as several

owned brands).


Finaccess Capital will support Restaurant Brands’ growth agenda

Restaurant Brands has achieved admirable growth historically, both through organic store roll-

outs as well as significant bolt-on acquisitions. In order to continue growing and creating

shareholder value, Restaurant Brands will need to invest further in the business.

Given its long-term investment horizon, Finaccess Capital is focused on investing in high quality

businesses that can act as platforms for future growth and capital investment.

Finaccess Capital has been highly impressed by Restaurant Brands’ management team and

we intend to leverage our significant resources to fully support their future business

development and growth initiatives, both within New Zealand as well as internationally.

We believe that together we can create value for all Restaurant Brands shareholders.


Accepting shareholders will have certainty of cash, with no brokerage payable

A successful Offer will provide accepting shareholders with certainty of cash for some or all of

their investment in Restaurant Brands (subject to the level of acceptance and any scaling in

accordance with the Takeovers Code).

Accepting shareholders will also not be charged brokerage under this Offer. Shareholders

selling their Restaurant Brands shares on the NZX or ASX through a share broker may be

charged brokerage.

#8

#6

#7

Page 7





SUMMARY OF THE OFFER


Consideration NZ$9.45 per fully paid ordinary share (Share(s)) in Restaurant

Brands in cash.


Partial Offer The Offer is for 75.00% of the Shares.


The Offer is subject to receipt by the Offeror of acceptances which

will result in the Offeror becoming the holder of 75.00% of the

Shares. The Offeror is able to waive this condition and, if it does so,

the Offer will be conditional on the Offeror receiving sufficient

acceptances that would result in the Offeror acquiring at least

50.01%

4

of the Shares (in this case, the Offer will result, if it

becomes unconditional in all respects, in the Offeror holding

between 50.01% and 75.00% (inclusive), of all the Shares in

Restaurant Brands).


As at the date of this Offer Document, neither the Offeror nor

Finaccess Capital holds or controls any Shares.


Opening date [ • ]


Closing date The Offer closes at 11.59 p.m. on [the date 60 Working Days after

the date of the Offer] (unless the Offer is extended in accordance

with the Takeovers Code).


Scaling of

acceptances

You may ACCEPT the Offer in respect of any number of your

Shares. However, if you accept more than 75.00% of your Shares

into the Offer, your acceptance may be subject to scaling in

accordance with the Takeovers Code.


Details of the scaling process are set out in clause 4 of the Offer

Terms. In summary, any Shares you accept into the Offer in excess

of 75.00% will only be taken up by the Offeror in order to ensure that

the Offeror holds 75.00% on completion of the Offer. This would

only occur if some shareholders have not accepted the Offer (or

have accepted in respect of less than 75.00% of their Shares). Any

shareholders who accept in excess of 75.00% of their Shares will

have their acceptance in respect of that excess scaled on a pro rata

basis.


Payment date You will be paid in accordance with clause 2.2 of the Offer Terms.

At this stage, it is anticipated that you will not be paid until after the

Closing Date.


However, if the Offeror declares the Offer unconditional before the

Closing Date you will be paid within five Working Days of the latest

of the date on which your acceptance is received by the Offeror, the

date on which the Offer becomes unconditional or the first specified

closing date.


Directors’

recommendation

Each of Restaurant Brands’ independent directors and Stephen

Copulos

5

(who is a non-executive director) recommend that you


4

Both references to “50.01%” in this paragraph have been rounded up to two decimal places.

5

Mr Copulos, and certain of his related entities, have agreed to accept the Offer pursuant to a lock-in deed with the Offeror

and Finaccess Capital, which is summarised in clause 8.1 of the Schedule to the Offer Document.

Page 8





accept the Offer, in the absence of an unmatched superior proposal

and subject to the Independent Adviser’s Report concluding, and

continuing to conclude, that the consideration under this Offer is

within or above the Independent Adviser’s valuation range for the

Shares.


Conditions The Offer is conditional on the conditions contained in clauses 5.1 to

5.4 of the Offer Terms.


Other than the minimum acceptance conditions referred to in the

summary of the Offer above, the material conditions of the Offer are

summarised below:


(a) The Offeror receives all necessary consents required under the

Overseas Investment Act 2005 and the Overseas Investment

Regulations 2005 for the Offeror to complete the acquisition of

Shares in accordance with this Offer.


(b) The consent of Kentucky Fried Chicken International Holdings

LLC, Pizza Hut International LLC and Taco Bell Corp, to the

acquisition of Shares in accordance with this Offer, becomes

unconditional in all respects.


(c) No material adverse change occurs between the Notice Date

and the time that the Offer is declared unconditional by the

Offeror.


(d) Restaurant Brands conducts its business, and each of its

subsidiaries and joint venture entities conducts their business, in

the ordinary course of business, in a manner materially

consistent with the manner in which such business has been

conducted in the 12 months prior to the Notice Date.


Lock-In Deed Finaccess Capital has entered into a lock-in deed with Stephen

Copulos, a director of Restaurant Brands, and certain interests

associated with Stephen Copulos

6

(the Copulos Interests) who, in

aggregate, own 8.55% of the Shares.


Under the lock-in deed:


(a) each of the Copulos Interests has agreed to accept, and

Stephen Copulos has agreed to procure that each of the

Copulos Interests accept, the Offer in respect of all of their

respective Shares (subject to scaling in accordance with the

terms of the Offer); and


(b) neither Stephen Copulos nor any of the Copulos Interests will

make any public statement indicating a lack of support for, or

endorsement of, the Offer or supporting, recommending or

endorsing a different transaction to the Offer.

7



This is a summary of the Offer. The detailed terms of the Offer are set out on pages

11 to 25 of this Offer Document.


6

See the definition of Copulos Interests in clause 9.2 of the Offer Terms for the names of these interests.

7

This does not prevent Stephen Copulos, in his capacity as a director of Restaurant Brands, from recommending a

superior proposal in certain circumstances. Details are set out in the summary of the Pre-Bid Agreement in clause 10.3

of the Schedule to the Offer Document.



HOW TO ACCEPT THE OFFER


How to accept To ACCEPT this Offer, you should either:


(a) ACCEPT the Offer online at www.rbdtakeover.co.nz; or


(b) complete the relevant Acceptance Form and, if applicable, the

Specified Holder Certificate accompanying this Offer, in

accordance with the instructions set out in the applicable form.


If you wish to ACCEPT this Offer, the relevant completed

Acceptance Form and, if applicable, Specified Holder Certificate

must be received, online or by other specified means, by the

Offeror before or post marked no later than 11.59 p.m. on [ • ]

(unless the Offer is extended in accordance with the Takeovers

Code).


Which

Acceptance

Form to

complete

(a) If you hold your Shares in a CHESS holding (Australian

shareholders), please complete the GREEN Acceptance Form;


(b) For all other holders of Shares, please complete the WHITE

Share Acceptance Form.


The Offer Document you receive will be accompanied by the relevant

Acceptance Forms, with your holdings of Shares (as recorded by

Restaurant Brands at 5.00 pm on [date of Record Date] already

completed.


Specified

Holder

Certificate

If you hold Shares on behalf of more than one person, then:


(a) you are a “Specified Holder”; and


(b) you must complete the Specified Holder Certificate for the Offer

and return it with your Acceptance Form as outlined above.


The Specified Holder Certificate sets out the number of “Specified

Persons” on whose behalf you hold Shares, the number of Shares you

hold on behalf of those Specified Persons, and the respective number

of Shares you accept into Offer on behalf of those Specified Persons.


If you fail to complete the Specified Holder Certificate, your

acceptance in respect of the Offer is invalid.


Scaling You may ACCEPT this Offer for all or some of your Shares.

Your acceptance may be subject to scaling in accordance with

clause 4 of the Terms and Conditions of the Offer.


Please refer to the Summary of the Offer for an overview of how

scaling works under this Offer.


Address for

acceptance

Return Acceptance Form to Global Valar, S.L.:


Online:

Complete your relevant Acceptance Form at www.rbdtakeover.co.nz.

You will require your CSN/Holder Number and relevant Acceptance

Page 10





Number to complete your online acceptance. The CSN/Holder

Number can be found on the Acceptance Form sent to you.


By email:


Email a scanned copy to: applications@linkmarketservices.co.nz


If you do this, please use “RBD Takeover Acceptance” as the subject

line of the email for easy identification.


By post:


Global Valar, S.L.

C/- Link Market Services Limited

PO Box 91976

Victoria Street West

Auckland 1142


By hand delivery:


Global Valar, S.L.

C/- Link Market Services Limited

Level 11, Deloitte Centre

80 Queen Street

Auckland 1010


By facsimile:


Fax it to Global Valar, S.L.

C/- Link Market Services Limited

+64 9 375 5990


If you have sold

all of your

Shares

Please hand or send this Offer Document and all enclosures

(including the Acceptance Form(s) and, if applicable, Specified

Holder Certificate(s)) immediately to the purchaser of your Shares or

the broker through whom you made the sale requesting that this

Offer Document and all enclosures be forwarded to the new

Shareholder.


If you have sold

some of your

Shares

Please alter the total holding on the relevant Acceptance Form and, if

applicable, Specified Holder Certificate, and deliver the amended

and completed forms as described above.


If you have lost

your

Acceptance

Form(s) or

Specified

Holder

Certificate(s)


Please contact Link Market Services Limited on +64 9 375 5998 or

applications@linkmarketservices.co.nz and they will send you a new

Acceptance Form(s) and/or Specified Holder Certificate(s).

Website Please go to rbdtakeover.co.nz for information about how to make an

online acceptance of this Offer.




TERMS AND CONDITIONS OF THE OFFER


1. THE OFFER

1.1 Offer: The Offeror offers to purchase 75.00% of the Shares (the Specified

Percentage), including all rights, benefits and entitlements attached thereto on,

after, or by reference to the Notice Date, subject to the terms and conditions set out

in this Offer Document and to the Takeovers Code. As at [ • ], the Specified

Percentage represents [number] Shares (that number, or any lesser or greater

number that may result from an issue or buyback of Shares, is referred to as the

Specified Number in this Offer Document). The Offeror may end up holding less

than the Specified Percentage, but more than 50% of the Shares, in circumstances

where:


(a) the Offeror does not receive sufficient acceptances that would result in the

Offeror holding the Specified Percentage of the Shares;


(b) the Offeror waives the minimum acceptance condition in clause 5.1(a)

(which relates to the Offeror receiving sufficient acceptances such that the

Offeror would end up holding the Specified Percentage of the Shares); and


(c) the Offer becomes unconditional in all other respects, including that the

minimum acceptance condition set out in clause 5.1(b) is satisfied (which

relates to the Offeror receiving sufficient acceptances such that the Offeror

would end up holding more than 50% of the Shares).


1.2 Offer Period: This Offer is dated [ • ] (Offer Date) and will remain open for

acceptance until 11.59 p.m. on [the date 60 Working Days after the Offer Date] (the

Offer Period), unless the Offer is withdrawn in accordance with the Takeovers

Code and every person is released from every obligation incurred under the terms

of it, or the Offer lapses in accordance with its terms. The Offeror may extend the

Offer Period in accordance with the Takeovers Code. The time the Offer expires is

referred to in this Offer Document as the Closing Date.


1.3 Acceptance Form and Specified Holder Certificate: The enclosed Acceptance

Form and Specified Holder Certificate comprise part of this Offer.


2. OFFER CONSIDERATION

2.1 What you will be paid: The consideration offered by the Offeror is NZ$9.45 per

Share payable in cash, subject to any adjustment in accordance with clause 6.


2.2 When you will be paid: The consideration payable to each holder of Shares who

accepts this Offer (each an Acceptor) will be paid within five Working Days after

the latest of:


(a) the date on which this Offer becomes unconditional;


(b) the date on which the Acceptor’s acceptance is received by the Offeror;

and


(c) [the date 60 Working Days after the date of the Offer].

Page 12





As at the Offer Date, the Offeror intends that the Offer will only be declared

unconditional following the Closing Date but it reserves its right to declare the Offer

unconditional earlier.


2.3 Non-payment of consideration: If the consideration is not sent to an Acceptor

within the period specified in clause 2.2, the Acceptor may withdraw their

acceptance of the Offer by:


(a) giving written notice to the Offeror of the Acceptor’s intention to withdraw

acceptance of the Offer; and


(b) no less than five Working Days after giving notice under clause 2.3(a),

giving written notice to the Offeror withdrawing the Acceptor’s acceptance

of the Offer,


provided that the Acceptor does not receive the consideration for their Shares

before written notice is given under clause 2.3(b).


3. ACCEPTANCE OF THIS OFFER

3.1 How to accept the Offer: To accept this Offer, an Acceptor must do one of the

following:


(a) Online acceptance: complete the relevant Acceptance Form and, if

applicable, the Specified Holder Certificate online at

www.rbdtakeover.co.nz. The Acceptor will be required to provide its

CSN/Holder Number and Acceptance Number (which are set out in the

Acceptance Form sent to each Acceptor);


(b) CHESS holdings (GREEN Acceptance Form): If the Acceptor’s Shares

are held in a CHESS holding, the Acceptor must either:


(i) instruct the Acceptor’s Controlling Participant (as defined in the

ASX Settlement Operating Rules) directly (this is the Acceptor’s

share broker). If an Acceptor does this, the Acceptor will need to

sign and return the GREEN Acceptance Form to the relevant

Controlling Participant; or


(ii) authorise the Offeror to contact the Acceptor’s Controlling

Participant on the Acceptor’s behalf, which can be done by

signing and returning the GREEN Acceptance Form in the

manner specified above. By returning the GREEN Acceptance

Form the Acceptor will be deemed to have authorised the Offeror

to contact the Acceptor’s Controlling Participant directly via

CHESS system. Neither the Offeror nor the Registrar will be

responsible for any delay incurred by this process.


If an Acceptor is a broker or Controlling Participant, the Acceptor must

initiate acceptance in accordance with the requirements of the ASX

Settlement Operating Rules.


(c) Other means of acceptance (WHITE Acceptance Form): complete the

acceptance in accordance with the instructions printed on the WHITE

Acceptance Form and, if applicable, the Specified Holder Certificate and

deliver that WHITE Acceptance Form and, if applicable, Specified Holder

Certificate to the Offeror so as to be received not later than 11.59 p.m. on

the Closing Date, to:

Page 13






(i) By email: applications@linkmarketservices.co.nz


(ii) By post: PO Box 91976, Victoria Street West, Auckland, 1142


(iii) By hand: Level 11, Deloitte Centre, 8 Queen Street, Auckland

1010


provided that any Acceptance Form or, if applicable, Specified Holder

Certificate received after the Closing Date that is post-marked on or before

the Closing Date will be deemed for the purposes of this Offer to have

been received by the Closing Date. No acknowledgment of the receipt of

acceptances will be given.


3.2 Shares held on behalf of other persons:


(a) If an Acceptor holds Shares on behalf of more than one person, the

Acceptor is a “Specified Holder” and MUST complete the Specified Holder

Certificate for the Offer. The completed Specified Holder Certificate must

be returned to the Offeror with the relevant Acceptance Form (or as soon

as practicable thereafter), in accordance with clause 3.1, so as to be

received by the Offeror not later than 11.59 p.m. on the Closing Date.

Failure by a Specified Holder to complete a Specified Holder Certificate

means that the Specified Holder’s acceptance is invalid. All Specified

Holder Certificates sent to the address for acceptance set out in clause

3.1(c) will be deemed to have been provided to both the Offeror and the

Registrar.


(b) Clause 3.2(a) applies regardless of:


(i) whether the holdings are direct or indirect;


(ii) whether the Specified Holder is a custodian or not; and


(iii) the particular arrangements between the Specified Holder and

the person on whose behalf the Specified Holder holds Shares.


(c) An Acceptor does not need to complete and return a Specified Holder

Certificate if the Acceptor holds Shares for itself or on behalf of only one

other person.


3.3 Acceptance Forms and Specified Holder Certificates: The Offeror may, in its

discretion:


(a) treat any Acceptance Form as valid even if it does not comply with

clause 3.1, or is otherwise irregular;


(b) rectify any errors in, or omissions from, any Acceptance Form to enable

that form to constitute a valid acceptance of this Offer and to facilitate

registration of the transfer of the relevant Shares to the Offeror, including

inserting or correcting details of the Shares held by the Acceptor and filling

in any blanks; and


(c) subject to the Takeovers Code:

Page 14





(i) treat any Specified Holder Certificate as valid even if that

Specified Holder Certificate does not comply with any

instructions on the Specified Holder Certificate; and


(ii) rectify any errors in, or omissions from, any Specified Holder

Certificate to enable that certificate to comply with rules 14B to

14D of the Takeovers Code and to facilitate the taking up of

Shares in accordance with rule 14E of the Takeovers Code.


3.4 Persons who may accept: The Offer is open for acceptance by any person who

holds Shares, whether acquired before, on or after the Offer Date, upon production

of satisfactory evidence of such person’s entitlement to those Shares. A holder of

Shares may accept this Offer in respect of all or any of their Shares. Each

acceptance must be free of all conditions of acceptance of any nature whatsoever.


3.5 Acceptor’s representations and warranties: Each Acceptor represents and

warrants that:


(a) it is the sole legal and beneficial owner of the Shares in respect of which

it accepts this Offer, or it is the legal owner and has the necessary capacity

and authority to accept this Offer in respect of those Shares; and


(b) legal and beneficial title to all those Shares in respect of which it accepts

this Offer will pass to the Offeror free of all liens, charges, mortgages,

encumbrances and other adverse interests or claims of any nature

whatsoever; and


(c) accepting the Offer in the manner contemplated by the Acceptance Form

and, if applicable, the Specified Holder Certificate submitted by the

Acceptor will not cause the Offeror to breach any law in delivering the

consideration specified in clause 2.1.


Acceptance of this Offer constitutes a representation and warranty by the Acceptor

to the Offeror that title to the Shares to which the applicable acceptance relates will

pass to the Offeror on the basis described in this clause 3.5 and that the Acceptor

has full power, capacity and authority to sell and transfer all Shares in respect of

which they accept this Offer.


3.6 Specified Holder’s representation and warranty: Each person who completes

and returns a Specified Holder Certificate represents and warrants to the Offeror

that the Specified Holder Certificate is true and correct and has been duly

completed and executed. Any person who does not complete and return a

Specified Holder Certificate represents and warrants that that person does not hold

Shares on behalf of more than one person.


3.7 Joint Holders: Despite anything to the contrary in an Acceptance Form or

Specified Holder Certificate, if an Acceptor is a joint holder of Shares (whether or

not as trustee of a trust) and the Acceptance Form and/or Specified Holder

Certificate is signed by one or some, but not all, joint holders, then the Acceptor

represents and warrants to the Offeror that:


(a) the holder(s) who has/have signed the Acceptance Form and/or Specified

Holder Certificate do(es) so on behalf of and as duly authorised agent(s)

for the joint holder(s) who has/have not signed, that such authority has not

been revoked, and that the acceptance and/or certificate is binding on the

joint holder(s) who has/have not signed the Acceptance Form and/or

Specified Holder Certificate; and

Page 15






(b) if the Acceptor holds the relevant Shares as a trustee of a trust, the

instrument constituting the trust permits the execution of the Acceptance

Form and/or Specified Holder Certificate in the manner in which it was

executed.


3.8 Procurement by brokers: The Offeror may choose to engage the services of one

or more Primary Market Participants (as defined in the NZX Participant Rules) or

other financial advisory firms (Brokers) to contact holders of Shares. If the Offeror

chooses to do this, the key terms of engagement will be as follows:


(a) for each completed and valid Acceptance Form procured by a Broker, the

Offeror may pay to the Broker a handling or procurement fee in respect of

the Shares that are the subject of the Acceptance Form (Procurement

Fee). The amount of the Procurement Fee will be 0.75% of the

consideration payable by the Offeror under this Offer to the relevant

Acceptor in respect of the Acceptance Form received. The Procurement

Fee will be subject to a minimum amount of $25 and a maximum amount

of $500 for a single Acceptance Form inclusive of GST, if any;


(b) the Broker will be paid, and will receive, the Procurement Fee solely in

connection with its services to the Offeror and must not, directly or

indirectly, pass any or all of the Procurement Fee on to any Acceptor, or

share the Procurement Fee with any Acceptor;


(c) the payment of a Procurement Fee to a Broker in respect of an Acceptance

Form procured by that Broker is in all respects conditional on the Shares,

that are the subject of that Acceptance Form, being validly transferred to

the Offeror. No Procurement Fees will be payable if this Offer is not

declared unconditional by the Offeror. In addition, the Acceptance Form

must be delivered to the Offeror in accordance with clause 3.1 and, unless

the Offeror in its sole discretion determines otherwise, must be stamped

by the Broker (and only that Broker);


(d) Brokers are precluded from receipt of any Procurement Fee in respect of

Shares in which they or their associates have relevant interests;


(e) the Offeror may, in determining the Procurement Fee payable to a Broker,

aggregate and/or disregard any acceptance of this Offer procured by that

Broker if the Offeror believes that a party has structured holdings of the

Shares for the purpose or with the effect of enabling parties to take

advantage of the arrangements summarised in this clause 3.8; and


(f) the Offeror will determine, in its sole discretion, any disputes relating to the

payment of a Procurement Fee. The determination of the Offeror will be

final and binding on all parties, to the extent permitted by law.


4. SCALING OF ACCEPTANCES

4.1 How the Offeror treats acceptances: The Offeror will purchase:


(a) all of the Shares of each Acceptor who accepts the Offer for the Specified

Percentage of their Shares;


(b) where an Acceptor accepts the Offer in respect of a lesser number of

Shares, such lesser number of Shares; and

Page 16





(c) where an Acceptor has accepted the Offer for more than the Specified

Percentage of their Shares, such number of Shares as results from scaling

the acceptance in accordance with clause 4.2,


provided that, in each case, the Offer becomes unconditional.


4.2 What happens to surplus acceptances: Where the Offeror has received

acceptances from certain Acceptors (each a Surplus Acceptor) for more than the

Specified Percentage of those Acceptors' Shares (those Shares in excess being

Surplus Shares), then in accordance with the Takeovers Code:


(a) the Offeror must take up from each Acceptor the lesser of:


(i) the number of that Acceptor's Shares that represents the

Specified Percentage of the Shares held by that Acceptor; and


(ii) the number of Shares in respect of which the Acceptor has

accepted the Offer; and


(b) if the number of Shares that the Offeror takes up under clause 4.2(a) is

less than the Specified Number, then the Offeror must take up, from each

Surplus Acceptor, Shares which bear the same proportion to that

Acceptor's Surplus Shares, as the balance of the Shares required by the

Offeror to acquire the Specified Number bears to the total of all the Surplus

Shares.


4.3 What happens if there are no surplus acceptances: If the Offer is accepted in

respect of the Specified Percentage of Shares or less, then the Offeror must take

up all of the Shares of each Acceptor who accepts the Offer.


4.4 Specified Holders: Where the Offeror receives one or more Specified Holder

Certificates, the Offeror will take up Shares in accordance with rule 14E of the

Takeovers Code and clauses 4.2 and 4.3 will apply accordingly.

8



4.5 Appointment of attorney: If the Offer is accepted in respect of more Shares than

the Specified Percentage, each Acceptor irrevocably appoints the Offeror its

attorney to amend the number of Shares specified in that Acceptor’s Acceptance

Form and, where applicable, the Specified Holder Certificate so as to reflect any

scaling and apportionment undertaken in accordance with this clause 4. This may

reduce the number of Shares taken up from the relevant Acceptor.


5. CONDITIONS OF THIS OFFER

5.1 Minimum acceptance condition: This Offer, and any contract arising from

acceptance of it, is conditional on:


(a) the Offeror receiving acceptances by no later than the Closing Date in

respect of such number of Shares that would, upon this Offer becoming

unconditional and the Shares being transferred to the Offeror, result in the


8

In broad terms, rule 14E provides that where a Specified Holder holds Shares on behalf of more than one person (each

person being a Specified Person), in certain circumstances the Offeror must treat the Specified Person (and not the

Specified Holder) as the Surplus Acceptor for the purposes of scaling calculations. For example, a Specified Person will

be treated as a Surplus Acceptor where that Specified Person accepts the Offer (through the Specified Holder) for more

than the Specified Percentage of the Shares held by the Specified Holder on behalf of the Specified Person. The

Takeovers Code provides that an acceptance under the Offer by a Specified Holder who has not provided a Specified

Holder Certificate in accordance with rule 14B of the Takeovers Code is invalid.

Page 17





Offeror holding or controlling 75.00% of the voting rights in Restaurant

Brands; and


(b) if the condition in clause 5.1(a) is waived by the Offeror, then (in

accordance with rule 23 of the Takeovers Code) the Offeror receives

acceptances by no later than the Closing Date in respect of such number

of Shares that would, upon this Offer becoming unconditional and the

Shares being transferred to the Offeror, result in the Offeror holding or

controlling more than 50% of the voting rights in Restaurant Brands.


5.2 Overseas Investment Act: The Offer, and any contract arising from acceptance

of it, is conditional on the Offeror obtaining all consents required under the Overseas

Investment Act 2005 and the Overseas Investment Regulations 2005 for the Offeror

to complete the acquisition of Shares in accordance with this Offer on terms that

are usual for the granting of such consents.


5.3 Yum! consent: The Offer, and any contract arising from acceptance of it, is

conditional on the consent of Kentucky Fried Chicken International Holdings LLC,

Pizza Hut International LLC and Taco Bell Corp, to the acquisition by the Offeror of

up to 75.00% of the Shares, becoming unconditional in all respects.


5.4 Further conditions of the Offer: This Offer, and any contract arising from

acceptance of it, are subject to the conditions that, except as otherwise agreed in

writing by the Offeror, during the period from the Notice Date until the time that the

Offer is declared unconditional by the Offeror:


(a) no Material Adverse Change occurs;


(b) no dividends, bonuses or other payments or distributions (within the

meaning of the Companies Act 1993) of any nature whatsoever (including,

for the avoidance of doubt, by way of share buyback, redemption or

cancellation or any other form of capital reduction) are authorised,

declared, paid or made upon or in respect of any of the Shares;


(c) no shares, performance rights, convertible securities or other equity

securities of any nature (including options, rights or interest in any ordinary

shares) of Restaurant Brands or any of its subsidiaries or joint venture

entities (together the RBD Group), are issued, agreed to be issued or

made the subject of any option or right to subscribe except:


(i) for the issue of Shares to Russel Creedy and Grant Ellis,

respectively, on vesting of their performance rights in accordance

with vesting arrangements fairly disclosed to Finaccess Capital

prior to the Notice Date; or


(ii) pursuant to a transaction between Restaurant Brands and wholly

owned subsidiaries of Restaurant Brands, or between wholly

owned subsidiaries of Restaurant Brands (Intra-Group

Transaction);


(d) there is no alteration of the rights, benefits, entitlements and restrictions

attaching to any of the Shares;


(e) there is no alteration to the constitutional documents of any member of the

RBD Group, other than amendments that are of a formal or technical, and

not of a substantive, nature;

Page 18





(f) no member of the RBD Group disposes, or agrees to dispose, or grants

any person any option to acquire, right to acquire, first right of refusal or

pre-emptive rights in respect of, or, except as permitted by clause 5.4(g),

grants any person any other adverse interests in respect of, the whole or

a substantial part of the RBD Group’s business or property;


(g) no member of the RBD Group grants a security interest, or agrees to grant

a security interest, in respect of the whole or a substantial part, of the RBD

Group’s business or property, except for the granting of a security interest

over property acquired in the ordinary course of business;


(h) Restaurant Brands remains listed on the NZX, the Shares remain quoted

on the NZX and ASX, and the Shares are not suspended from trading on

the NZX or ASX or more than five trading days;


(i) no liquidator, receiver, receiver and manager, statutory manager or similar

official is appointed in respect of any member of the RBD Group or any of

their respective assets, and no resolution is passed for any amalgamation

(other than pursuant to an Intra-Group Transaction) of any member of the

RBD Group, and none of them is involved in any merger, share buyback

or scheme of arrangement;


(j) no member of the RBD Group seeks orders in respect of, or becomes the

subject of, any scheme of arrangement under Part 15 of the Companies

Act 1993;


(k) Restaurant Brands conducts its business, and each member of the RBD

Group conducts its business, in the ordinary course of business, in a

manner materially consistent with the manner in which such business has

been conducted in the 12 months prior to the Notice Date;


(l) no member of the RBD Group acquires an interest in “sensitive land”

(including “residential land”) for the purposes of the Overseas Investment

Act 2005;


(m) no member of the RBD Group changes, or agrees to change, the

remuneration or any other material terms of employment of any existing

director, officer, employee, or consultant where the aggregate impact of all

such changes would result in a cost to the RBD Group in excess of

$1,000,000;


(n) no member of the RBD Group settles or offers to settle any action, dispute,

issue, claim, litigation, prosecution, or other form of proceeding, where:


(i) the aggregate settlement amount exceeds $5,000,000; or


(ii) the settlement involves the imposition of an injunction against, or

restriction on, any member of the RBD Group undertaking any

business activity, where that injunction or restriction will have a

material impact on the business of the RBD Group;


(o) no member of the RBD Group guarantees, provides an indemnity for,

provides security in respect of, or otherwise accepts liability in respect of,

the obligations or liabilities of any person who is not a member of the RBD

Group except for the provision of indemnities to directors and employees

of the RBD Group (to the extent permitted by the Companies Act

1993);

Page 19





(p) Restaurant Brands does not enter into a “major transaction” for the

purposes of the Companies Act 1993 or any agreement or arrangement

to which NZX Listing Rules 9.1 or 9.2 apply (or would apply but for the

granting of any waiver or ruling by NZX);


(q) there is no temporary restraining order, preliminary or permanent

injunction or other order issued by any regulatory authority or any court of

competent jurisdiction in New Zealand or elsewhere or other legal restraint

or prohibition making implementation of this Offer, or any aspect of it, void,

unenforceable or illegal; and


(r) no board resolution or shareholders' resolution of any member of the RBD

Group is passed to do or authorise the doing of any act or matter referred

to in any of sub-clauses (a) to (q) (inclusive).


5.5 Each of the conditions in clauses 5.1 to 5.4 is a separate condition, and acceptance

of this Offer by each Acceptor shall constitute a contract between that Acceptor and

the Offeror subject to each such condition. This Offer will only proceed if all

conditions in clauses 5.1 to 5.4 are satisfied or, to the extent permissible, waived.


5.6 Each of the conditions set out in clauses 5.1 to 5.4 is for the benefit of the Offeror

and, other than the conditions in clauses 5.1(b) and 5.2, may be waived, in whole

or in part, by the Offeror and on such terms as it decides, in its sole discretion. Any

waiver or consent given by the Offeror in respect of any matter or thing shall apply

only in accordance with its terms and shall not constitute a waiver or consent in

respect of any similar matter or thing. The conditions in clause 5.1(b) and 5.2

cannot be waived.


5.7 To the extent required by the Takeovers Code, where any condition set out in

clauses 5.1 to 5.4 requires a determination as to whether a matter is or could

reasonably be expected to be material or not, is adverse or not, is onerous or not,

is long term or not, is normal or not, is in the ordinary course of business or not, is

consistent with past practices or not, or is of a formal or technical (and not

substantive) nature or not, before the condition may be invoked, such determination

must be made by a suitably qualified expert nominated by the Offeror who is

independent of, and not an associate of the Offeror.


5.8 The latest date on which the Offeror can declare this Offer unconditional is

20 Working Days after the Closing Date. The latest date by which the Offer is to

become unconditional based on the Closing Date as at the Offer Date is 5.00 p.m.

on [the date 20 Working Days after the date specified in clause 1.2 as the close of

the Offer Period] (Unconditional Date). If the Offer does not become unconditional

by the Unconditional Date, it will lapse and all Acceptance Forms and, where

applicable, Specified Holder Certificates will be destroyed.


5.9 Without limiting clause 5.10, the Offeror may not allow the Offer to lapse or invoke

a condition in clause 5.4(a), 5.4(k), 5.4(m) or 5.4(n) or clause 5.4(r) (to the extent

that clause 5.4(r) relates to clause 5.4(a), 5.4(k), 5.4(m) or 5.4(n)) in respect of, or

in reliance on, any matter or circumstance:


(a) fairly disclosed in the Disclosure Materials; or


(b) fairly disclosed by Restaurant Brands to NZX in the 24 months prior to the

Notice Date; or


(c) actually known by José Parés Gutiérrez or George Lyall of Finaccess

Capital on the Notice Date.

Page 20






5.10 Notwithstanding any other term of the Offer, the Offeror may not allow the Offer to

lapse:


(a) in unreasonable reliance on a condition of the Offer; or


(b) in reliance on a condition that restricts Restaurant Brands' activities in the

ordinary course of Restaurant Brands' business during the period that

begins on the Notice Date and ends on the Unconditional Date.


6. CHANGE IN CIRCUMSTANCES

6.1 Dividends and distributions: If, on or after the Notice Date:


(a) Restaurant Brands declares or pays any dividend or makes any other

distribution to its shareholders; and


(b) the Offeror waives the condition contained in clause 5.4(b),


then, at the Offeror’s election, either:


(a) the Acceptors will be bound to pay to the Offeror an amount equivalent to

that dividend or the value of that other distribution paid or payable to them

or received or receivable by them in respect of the Shares taken up from

them under the Offer; or


(b) the cash consideration which would otherwise have been paid to such

Acceptors will be reduced by an amount equivalent to that dividend or the

value of the other distribution paid or payable to them or received or

receivable by them in respect of the Shares taken up from them under the

Offer.


6.2 Issues of securities: If, on or after the Notice Date:


(a) any shares, convertible securities or other securities of any nature of

Restaurant Brands or any member of the RBD Group by way of bonus

issue, are issued, agreed to be issued or made the subject of any option

or right to subscribe (except in the circumstances referred to in clause

5.4(c)(i) and (ii); and


(b) the Offeror waives the condition contained in clause 5.4(c),


the Acceptors will be bound to transfer any such securities or other rights and

interests to the Offeror and the consideration per relevant Share provided for under

clause 2.1 will be reduced to take account of such issue. This clause 6.2 does not

apply to the issue of Shares to Russel Creedy and Grant Ellis, respectively, on

vesting of their performance rights in accordance with vesting arrangements fairly

disclosed to the Offeror prior to the Notice Date.


6.3 Consolidation or subdivision of Shares: If, on or after the Notice Date, all or any

of the Shares are consolidated or subdivided, then:


(a) this Offer will be interpreted to take into account that consolidation or

subdivision and will be deemed to be for the Shares resulting from that

consolidation or subdivision;

Page 21





(b) the consideration per Share provided for under clause 2.1 will be

increased or reduced, as the case may require, in proportion to that

consolidation or subdivision; and


(c) the Acceptors will be bound to transfer those consolidated or subdivided

Shares to the Offeror on the basis of the consideration so increased or

reduced.


6.4 Issues of new Shares: If Restaurant Brands makes any issue of shares to any

person on or after the Offer Date other than by way of bonus issue and the condition

contained in clause 5.4(c) is waived by the Offeror, then this Offer will be deemed

to extend to and include those shares and the consideration payable for them will

be as provided in clause 2.1.


7. METHOD OF SETTLEMENT

7.1 Nominated method payment: If:


(a) this Offer is declared unconditional; and


(b) an Acceptor’s relevant Acceptance Form is in order (or the Offeror rectifies

any errors or omissions in or from the relevant Acceptance Form or

otherwise accepts the relevant Acceptance Form as valid under clause

3.3); and


(c) where applicable, the Specified Holder Certificate is received and is in

order (or the Offeror rectifies any errors or omissions in or from the

Specified Holder Certificate or otherwise accepts the Specified Holder

Certificate as valid under clause 3.3),


depending on the method of payment elected by the Acceptor, either a cheque for

the cash amount payable to the Acceptor will be posted to the Acceptor by ordinary

mail to the address contained in the Acceptor’s Acceptance Form or the cash

amount will be electronically transferred to the bank account identified in the

Acceptor’s Acceptance Form, by the date specified in clause 2.2.


7.2 No nominated method of payment: If:


(a) an Acceptor does not nominate a method of payment; or


(b) an Acceptor, having nominated an Australian bank account, does not

complete the green Acceptance Form (which relates to CHESS holdings);

or


(c) an Acceptor does not provide sufficient details to the Offeror for the Offeror

to make an electronic funds transfer to the Acceptor’s nominated bank

account,


the Offeror will pay the amount payable to the Acceptor by electronic funds transfer

to any bank account that the relevant Acceptor has advised to Restaurant Brand’s

share registrar (such as for dividend payments), or failing that, by cheque. An

Acceptor who has received a cheque as a result of the operation of this clause 7.2

may subsequently provide the Offeror with sufficient details to make an electronic

transfer to that Acceptor’s nominated bank account (whereupon any cheque

payable to that Acceptor will be cancelled).

Page 22





7.3 Interest: In no circumstances will the Offeror be liable to pay interest on any

payment due to an Acceptor.


8. NOTICES

8.1 Notices given to Restaurant Brands, the Takeovers Panel and NZX:


(a) declaring this Offer unconditional;


(b) advising that this Offer is withdrawn in accordance with the Takeovers

Code;


(c) advising that a term or condition of this Offer has been waived; or


(d) advising that this Offer has lapsed in accordance with its terms or the

Takeovers Code,


will, in each case, be deemed to be notice to all Restaurant Brand's shareholders

when so given.


8.2 Notice of any variation of this Offer will be sent to Restaurant Brands, the Takeovers

Panel, NZX and, except where not required in accordance with the Takeovers

Code, to each of Restaurant Brand's shareholders under this Offer.


9. FURTHER INFORMATION AND MISCELLANEOUS

9.1 Schedule: Further information relating to this Offer, as required by

Schedule 1 of the Takeovers Code, is set out in the Schedule to this Offer and forms

part of this Offer Document.


9.2 Definitions: In this Offer Document, unless the context indicates otherwise:


Acceptance Form means:


(a) the white acceptance and transfer form relating to the Shares that is

enclosed with, and forms part of, this Offer Document; and


(b) the green acceptance and transfer form relating to the Shares in a CHESS

holding that is enclosed with, and forms part of, this Offer Document;


Acceptor means a holder of Shares who has accepted this Offer in accordance

with its terms;


Closing Time means 11.59 p.m. on [ •] or on such other date to which the Offer

Period is extended in accordance with the Takeovers Code;


Copulos Interests means Eyeon QSR Pty Limited, Eyeon No 2 Pty Limited,

Copulos Superannuation Pty Limited, PC Nab Pty Limited, Eyeon Investments Pty

Limited and Copulos Foundation Pty Limited;


Disclosure Materials means:


(a) the Disclosure Letter dated 25 November 2018 between Restaurant

Brands and the Offeror; and

Page 23





(b) the written information, documents and responses listed in the Disclosure

Letter and made available to the Offeror or its representatives by

Restaurant Brands or its representatives before 25 November 2018 in the

virtual data room established by Restaurant Brands.


Finaccess Capital means Finaccess Capital, S.A. de C.V.;


Independent Adviser means Grant Samuel & Associates Limited;


Independent Adviser’s Report means the independent adviser’s report prepared

by the Independent Adviser in relation to the Offer (as amended or updated from

time-to-time and including any supplementary or replacement report);


Material Adverse Change means a matter, event or circumstance that occurs or

becomes known to the Offeror after the Notice Date (each a Specified Event) which

has, has had, or is reasonably likely to have the effect of:


(a) diminishing the consolidated net tangible assets of Restaurant Brands and

each of its Related Companies (together, the RBNZ Group) taken as a

whole by at least $30,000,000 against what it would reasonably have been

expected to have been but for such Specified Event (either individually or

when aggregated with other matters, events or circumstances of a similar

kind or category); or


(b) diminishing the consolidated earnings before interest, tax, depreciation

and amortisation of the RBD Group for the then current 52-week period

(that is, if the matter, event or circumstance occurs on or before 25

February 2019, the 52 week period ending 25 February 2019 (FY2019) or,

if the matter, event or circumstance occurs after 25 February 2019 but

prior to 25 February 2020, the 52 week period ending 25 February 2020

(FY2020)) by at least $10,000,000 against what they would reasonably

have been expected to have been but for such Specified Event (either

individually or when aggregated with other matters, events or

circumstances of a similar kind or category) but disregarding matters,

events or circumstances which have a one-off or non-recurring impact and

the results of which are felt by the RBD Group only in FY2019 or FY2020

(as applicable),


in each case, determined after disregarding matters, events or circumstances:


(a) resulting from changes in general economic or political conditions

(including changes in foreign exchange rates, interest rates or commodity

prices), the securities market in general or law;


(b) fairly disclosed to NZX or to Finaccess Capital prior to the Notice Date;


(c) done or not done at the written request or with the written

acknowledgement and written approval of the Offeror, including any

consequences reasonably foreseeable as a result of such matters;


(d) resulting solely from the actual or anticipated change of control of

Restaurant Brands contemplated by this Offer;


(e) resulting from changes in generally accepted accounting principles; or


(f) resulting from the implementation of IFRS 16;

Page 24





Notice Date means 26 November 2018, being the date on which the Offeror served

or caused to be served on Restaurant Brands a notice in writing pursuant to rule 41

of the Takeovers Code;


NZX means NZX Limited and, where the context requires, the main board financial

market that it operates;


NZX Listing Rules means the main board listing rules of NZX;


Offer means the offer for the Specified Percentage of Shares as set out in this Offer

Document;


Offer Date means [ • ], being the date of this Offer Document specified in clause

1.2;


Offer Document means this offer document dated [ • ];


Offer Period means the period beginning on the Offer Date and ending at the

Closing Time;


Offer Terms means the Terms and Conditions of the Offer set out on pages 11 to

25 of the Offer Document;


Offeror means Global Valar, S.L.;


Registrar means Link Market Services Limited, the registrar for the Offer;


Related Company has the meaning, in relation to a company, given to that

expression in section 2(3) of the Companies Act 1993, provided that, for this

purpose, references to “company” in that section will extend to any body corporate

wherever incorporated or registered;


Restaurant Brands means Restaurant Brands New Zealand Limited;


Share(s) means a fully paid ordinary share in Restaurant Brands;


Specified Holder Certificate means the certificate, that is enclosed with, and forms

part of, this Offer Document, that must be signed by a person that holds equity

securities on behalf of more than one person;


Specified Percentage means 75.00%, subject to any adjustment in accordance

with rule 9(7) of the Takeovers Code (if applicable);


Takeover Notice means the Offeror’s notice, under rule 41 of the Takeovers Code

of its intention to make a partial takeover offer for Restaurant Brands;


Takeovers Panel means the takeovers panel established by the Takeovers Act

1993;


Unconditional Date means [the date 20 Working Days after the date specified in

clause 1.2 as the close of the Offer Period], but this may change (as permitted by

the Takeovers Code) if the Closing Time is extended in accordance with the

Takeovers Code; and


Working Day has the meaning given in section 2(1) of the Companies Act 1993.

Page 25





9.3 Interpretation: In this Offer Document:


(a) any reference to the Takeovers Code means the takeovers code

approved in the Takeovers Regulations 2000, as amended by any

applicable exemption granted by the Takeovers Panel under the

Takeovers Act 1993;


(b) except as expressly defined in this Offer Document, or where the context

requires otherwise, terms defined in the Takeovers Code have the same

meaning in this Offer Document;


(c) references to amounts of dollars, NZD and $ are to New Zealand currency

and to times are to New Zealand time;


(d) headings are for ease of reference only and will not affect the interpretation

of this Offer Document or any Acceptance Form or Specified Holder

Certificate;


(e) references to any statutory provision are to statutory provisions in force in

New Zealand and include any statutory provision which amends or

replaces it, and any by-law, regulation, order, statutory instrument,

determination or subordinate legislation made under it;


(f) the singular includes the plural and vice versa;


(g) all percentages in the Offer (including the Specified Percentage and in the

Schedule) are rounded to two decimal places; and


(h) a reference to “fairly disclosed” means a disclosure in writing to Finaccess

Capital or NZX (as applicable) in a manner, and in sufficient detail, so as

to enable a reasonable bidder to identify and reasonably assess the

nature, scope and significant implications of the relevant matter, event or

circumstances.


9.4 Takeovers Act and Code prevail: If there is any inconsistency between the terms

and conditions of this Offer and the provisions of the Takeovers Act 1993 (including

any exemption granted under it) or the Takeovers Code, the provisions of the

Takeovers Act 1993 or the Takeovers Code (as the case may be) will prevail to the

extent of that inconsistency.


9.5 Cheques, documents and transfers: All cheques, electronic funds transfers,

Acceptance Forms, Specified Holder Certificates and other documents to be

delivered, sent or transferred by or to any person will be delivered, sent or

transferred at that person’s own risk.


9.6 Variation: This Offer may be varied by the Offeror in accordance with the

Takeovers Code or any exemption granted by the Takeovers Panel under section

45 of the Takeovers Act 1993.


9.7 Governing law and jurisdiction: This Offer and any contract arising from it shall

be governed by and construed in accordance with the laws of New Zealand, and

the parties to any such contract submit to the non-exclusive jurisdiction of the Courts

of New Zealand.





SCHEDULE


INFORMATION REQUIRED BY SCHEDULE 1 OF THE TAKEOVERS CODE


The information required by Schedule 1 of the Takeovers Code and not stated elsewhere in

this Takeover Notice, is set out below. Where any information required by Schedule 1 is not

applicable, no statement is made regarding that information. The following matters are stated

as at the Notice Date.


1. DATE OF OFFER

The date of the Offer is [ • ].


2. OFFEROR AND ITS DIRECTORS

2.1 The Offeror is Global Valar, S.L.


2.2 The registered office of the Offeror is situated at:


Plaza Pablo Ruiz Picasso 1,

Planta 43

Madrid 28020

Spain

Email: jpares@finaccess.mx


2.3 The names of the directors of the Offeror are:


(a) Rafael Gordon Arce;


(b) Eduardo Zamarripa Escamilla; and


(c) José Parés Gutiérrez.


2.4 The following persons will become controllers of an increased percentage of voting

securities in Restaurant Brands as a result of the acquisition under this Offer:


(a) Grupo RBNZ S.A. de C.V. (Grupo RBNZ) (a company incorporated in

Mexico), which holds 99.86% of the voting rights in Global Valar;


(b) Finaccess Capital (a company incorporated in Mexico), which holds 100%

of the voting rights in Grupo RBNZ;


(c) Grupo Finaccess S.A. de C.V. (Grupo Finaccess) (a company

incorporated in Mexico), which holds 100% of the voting rights in

Finaccess Capital;


(d) Grupo Far-Luca S.A. de C.V. (Grupo Far-Luca) (a company incorporated

in Mexico), which holds 64% of the voting rights in Grupo Finaccess;

9

and


(e) Carlos Fernández González (a Mexican citizen), who holds 100% of the

voting rights in Grupo Far-Luca and who ultimately controls Finaccess

Capital and the Offeror.



9

No person, other than Grupo Far-Luca, holds more than a 5% voting interest in Grupo Finaccess.

Page 27





3. TARGET COMPANY

The target company is Restaurant Brands New Zealand Limited.


4. OFFER TERMS

All of the terms and conditions of the Offer are set out in the Offer Document to which this

schedule is attached.


5. PARTICULARS OF VOTING SECURITIES SOUGHT

5.1 The table below sets out particulars of the Shares sought by the Offeror under this

Offer:


Number of

Shares


Percentage of

Total Shares

10



The total number of Shares on issue in Restaurant Brands

as at the Notice Date (Total Shares).

11



124,758,523 100%

The number of Shares that the Offeror already holds or

controls in Restaurant Brands as at the Notice Date.


0 0.00%

The number of Shares that the Offeror would hold or

control in Restaurant Brands after successful completion

of the Offer, provided that the 75% minimum acceptance

condition in clause 5.1(a) of the Offer Terms is satisfied.

12



93,568,892

(i.e., the

Specified

Number)

75.00%

(i.e., the

Specified

Percentage)

The number of Shares that the Offeror would hold or

control in Restaurant Brands after successful completion

of the Offer where the 75% minimum acceptance condition

in clause 5.1(a) of the Offer Terms is waived by the Offeror

but the Offeror satisfies the non-waivable minimum

acceptance condition set out in clause 5.1(b) of the Offer

Terms.

13



62,379,262 50.01%

14


The number of Shares that is the aggregate of the number

of Shares that the Offeror would hold or control in

Restaurant Brands after successful completion of the Offer

together with the number of Shares held or controlled by

the Offeror’s associates.

15


93,568,892 75.00%


5.2 The information in the table above assumes that:


(a) the Shares are the only class of voting security in Restaurant Brands;


(b) 252,000 Shares are issued to Russel Creedy and 126,000 are issued to

Grant Ellis upon the conversion of their respective performance rights

(which is expected to occur on or before the Record Date, as contemplated


10

All percentages are calculated based on the relevant number of Shares being divided by the number of Total Shares

(multiplied by 100 and rounded to two decimal places).

11

The calculation of the Total Shares has been calculated as at the Notice Date and as noted in paragraph 5.2(b) of the

Schedule. This assumes that Shares have been issued to Russel Creedy and Grant Ellis, respectively, on vesting of their

performance rights, as referred to in clause 5.4(c)(i) of the Offer Terms and contemplated by the Pre-Bid Agreement.

12

Because the Offeror does not hold or control any Shares, this number and percentage is also the number and

percentage of Shares sought by the Offeror under the Offer.

13

It should be noted that the Offeror could end up holding between 50.01% (rounded up to two decimal places) and

75.00% of the Shares.

14

This percentage has been rounded up to two decimal places.

15

The Offeror does not have any associates (as that term is defined in the Takeovers Code) who hold or control any

Shares. It is also assumed that the 75% minimum acceptance condition is satisfied.

Page 28





by the Pre-Bid Agreement and described in further detail in clause 10.3(g)

of this Schedule); and


(c) other than the conversion of performance rights referred to in (b) above,

there is no change to the number of Shares on issue in the period between

the Notice Date and successful completion of the Offer.


6. OWNERSHIP OF EQUITY SECURITIES OF RESTAURANT BRANDS

6.1 The table below sets out a statement of the number, designation and percentages

of equity securities of any class of Restaurant Brands held or controlled by:


(a) the Offeror;


(b) any related company of the Offeror;


(c) any person acting jointly or in concert with the Offeror;


(d) any director of any of the persons described in paragraphs (a) to (c); and


(e) any other person holding or controlling 5% or more of the Class, to the

knowledge of the Offeror.


Name Category

description

Number of

Equity

Securities held

or controlled

Type of Equity

Security

Percentage of

class of Equity

Securities


Stephen

Copulos

16


Person holding

or controlling

5% or more of

Shares

10,630,819


Shares

8.55%


6.2 Except for those persons who are specified in the statement made above as holding

or controlling equity securities of Restaurant Brands, no person referred to in

paragraphs (a) to (d) above holds or controls equity securities of Restaurant Brands.


7. TRADING IN RESTAURANT BRANDS EQUITY SECURITIES

None of the persons referred to in sections paragraph 6.1(a) to (d) above have

acquired or disposed of any equity securities in Restaurant Brands in the six

month period ending on the date of this Takeover Notice.


8. AGREEMENTS TO ACCEPT OFFER

8.1 The Offeror, Finaccess Capital, Stephen Copulos (who is a director of Restaurant

Brands), and the Copulos Interests have entered into a lock-in deed dated 25

November 2018 (the Lock-In Deed). Under the Lock-In Deed, each of the Copulos


16

HSBC Custody Nominees Australia Limited holds Shares as custodian on behalf of Eyeon No 2 Pty Limited (1,585,482

Shares) and PC Nab Pty Limited (2,117,853 Shares). Citibank N.A., New Zealand Branch (Citibank NZ) holds Shares

as custodian on behalf of Eyeon QSR Pty Limited (5,198,817 Shares), Copulos Superannuation Pty Limited (862,937

Shares) and Eyeon Investments Limited (662,686 Shares). For all of these entities, Stephen Copulos is either the sole

director or whose only other director is accustomed to act in accordance with Stephen Copulos’ directions, instructions or

wishes. In addition, 203,044 Shares are held by Citibank NZ as custodian for Copulos Foundation Pty Limited. Stephen

Copulos has the power to exercise, or to control the exercise of, the right to vote attached to those Shares held by Copulos

Foundation Pty Limited.

Page 29





Interests has irrevocably agreed to accept, and Stephen Copulos has irrevocably

agreed to procure that each of the Copulos Interests accept, the Offer in respect of:


(a) the Shares held (directly or indirectly) by each of the Copulos Interests as

at the date of the Lock-Up Deed (being, in aggregate, 10,630,819 Shares,

which represent 8.55% of the Shares on issue); and


(b) any other Shares acquired by Stephen Copulos and/or any of the Copulos

Interests on or after the date of the Lock-In Deed,


(together, the Copulos Shares).


The material terms of the Lock-In Deed are as follows:


(a) Subject to the Offer being made by the Offeror on the terms attached to

the Lock-In Deed, the Copulos Interests will accept the Offer in respect of

all of the Copulos Shares.


(b) The Copulos Interests must accept the Offer by the later of the date which

is two Working Days after date of despatch of the Offer and the date on

which the Offer is received by the Copulos Interests. The Copulos

Interests may delay their acceptance of the Offer for up to seven Working

Days if Restaurant Brands announces that it has received a superior

proposal and has provided the Offeror with an opportunity to match it.


(c) Acceptance of the Offer by the Copulos Interests is subject to the condition

that the directors of Restaurant Brands do not withdraw or qualify their

recommendation that all Restaurant Brands shareholders accept the Offer

or the directors of Restaurant Brands otherwise indicate that Restaurant

Brands shareholders should not accept the Offer.


(d) None of Stephen Copulos or the Copulos Interests will dispose of,

encumber or deal in any way with any of the Copulos Shares (or any

interest in them), except to accept this Offer.


(e) None of Stephen Copulos or the Copulos Interests will:


(i) enter into any discussions or negotiations relating to the possible

disposal of the Copulos Shares or provide any information of any

nature to a third party for the purposes of encouraging or

facilitating a competing transaction;


(ii) make any public statement indicating a lack of support for, or

endorsement of, the Offer or supporting, recommending or

endorsing a different transaction to the Offer; or


(iii) directly or indirectly, engage in, initiate, solicit, continue or

encourage any proposals or approaches or offers from, or

discussions or negotiations with, any person in relation to a

competing transaction.


(f) The restrictions summarised in paragraph (e) do not prevent Stephen

Copulos from taking certain actions in his capacity as a director of

Restaurant Brands, provided that such actions do not breach the Pre-Bid

Agreement (see clause 10.3(h) and (i) of this Schedule for more detail)).


(g) The Lock-In Deed will automatically terminate if:

Page 30






(i) the Offer lapses; or


(ii) the Offer is withdrawn in accordance with the Takeovers Code.


(h) Each of the Copulos Interests may exercise and/or control the exercise of

all voting rights (as defined in the Takeovers Code) attached to their

respective Copulos Shares in whatever manner it sees fit until such time

as the Offer is declared unconditional.


(i) Each of the Copulos Interests and Stephen Copulos will be entitled to

terminate the Lock-In Deed if the Offeror has not made the Offer on or

before 31 December 2018 or if there is a change in recommendation as

contemplated in paragraph (c) above.


8.2 Other than as disclosed in paragraph 8.1, no person has agreed conditional or

unconditionally to accept the Offer as at the Offer Date.


9. ARRANGEMENTS TO PAY CONSIDERATION

9.1 The Offeror has arrangements in place to pay the consideration to be provided on

full acceptance of the Offer and to pay any debts incurred in connection with the

Offer (including debts arising under rule 49 of the Takeovers Code).


9.2 A statement setting out the rights of each holder of Shares under rule 34 of the

Takeovers Code is set out in clause 2.3 of the Terms and Conditions of the Offer.


10. ARRANGEMENTS BETWEEN OFFEROR AND RESTAURANT BRANDS

10.1 Finaccess Capital and Restaurant Brands entered into a confidentiality agreement

dated 16 July 2018 under which Finaccess Capital agreed to keep confidential

information disclosed to it by Restaurant Brands in connection with its evaluation of

a potential transaction involving the acquisition of the Shares.


10.2 Kentucky Fried Chicken International Holdings LLC, Pizza Hut International LLC

and Taco Bell Corp. (together, Yum! Brands), Finaccess Capital and Restaurant

Brands entered into an agreement dated 19 November 2018 under which the

relevant Yum! Brands’ subsidiaries have conditionally granted consent to the

acquisition by the Offeror of up to 75.00% of the Shares under this Offer (the Yum!

Consent). The Yum! Consent is conditional upon:


(a) the satisfaction of Yum!’s franchisee due diligence requirements in respect

of the Offeror and Finaccess Capital; and


(b) Finaccess Capital and Restaurant Brands entering into formal agreements

relating to the ownership of Restaurant Brands, and the operation and

development of Restaurant Brands’ KFC, Pizza Hut and Taco Bell

businesses after completion of this Offer.


10.3 Finaccess Capital, the Offeror and Restaurant Brands entered a pre-bid agreement

dated 25 November 2018 relating to the Offer (the Pre-Bid Agreement). The

material terms of the Pre-Bid Agreement are as follows:


(a) The Offeror will:

Page 31





(i) send the Takeover Notice not later than 8.00am New Zealand

time one Working Day after the date of the Pre-Bid Agreement;

and


(ii) make the Offer as soon as reasonably practicable and, in any

event, not later than 20 Working Days after sending the Takeover

Notice.


(b) The Offeror’s obligations referred to in (a)(i) above are conditional on the

Independent Adviser’s Report concluding that the consideration under this

Offer is within or above the Independent Adviser’s valuation range for the

Shares, none of the conditions in clause 5.4 of the Offer Terms being

triggered and there being no unremedied breach by Restaurant Brands of

its obligations under the Pre-Bid Agreement or the Takeovers Code.


(c) Restaurant Brands will:


(i) make an agreed public statement on signing of the Pre-Bid

Agreement;


(ii) prepare a target company statement within an agreed timeframe;


(iii) procure that its board of directors unanimously recommend that

shareholders accept the Offer, in the absence of an unmatched

superior proposal and subject to the consideration under the

Offer being within or above the Independent Adviser’s valuation

range for the Shares; and


(d) Restaurant Brands must procure that each director of Restaurant Brands

(other than Stephen Copulos) accepts the Offer in respect of any Shares

which they own or control, except where there is an unmatched superior

competing proposal for Restaurant Brands.


(e) If, after the Offer is made, a matter or circumstance arises which will, or is

likely to, result in a breach or non-satisfaction of a condition in clauses

5.4(a) to (q) of the Offer Terms, the Offeror must not invoke the condition

until it has remained in breach or unsatisfied for a period of five Working

Days.


(f) In relation to the condition in clause 5.2 of the Offer Terms (Overseas

Investment Office consent):


(i) the Offeror and Restaurant Brands will co-operate with one

another in relation to obtaining the consent under the Overseas

Investment Act 2005; and


(ii) the Offeror will not withhold its approval to the terms of any

consent or conditions of consent granted by the Overseas

Investment Office (OIO) if the terms and conditions imposed are

the standard terms or conditions of consent available on the OIO

website as at the date of the Pre-Bid Agreement.


(g) Restaurant Brands will ensure that performance rights (each of which

entitles the holder to receive one Share) held by Russel Creedy and Grant

Ellis will vest on the Record Date.


(h) Restaurant Brands will not:

Page 32






(i) solicit, or engage in talks in relation to, a competing transaction

to acquire control, or a material part of the business, of

Restaurant Brands; or


(ii) make available non-public information about the business of

Restaurant Brands to any third party in relation to such a

competing transaction,


except in relation to an unsolicited competing transaction where the board

of Restaurant Brands determines that a failure to engage in such talks or

provide non-public information would be likely to constitute a breach of the

fiduciary or statutory duties owed by the directors of Restaurant Brands.

This obligation applies from the date of the Pre-Bid Agreement until that

agreement is terminated or the Offeror fails to match a competing superior

proposal.


(i) Restaurant Brands will notify the Offeror if Restaurant Brands receives a

competing transaction (including any inquiries to initiate negotiations or

requests for non-public information that could lead to a competing

transaction).


(j) If Restaurant Brands receives a competing transaction that the board of

Restaurant Brands considers is a superior proposal to the Offer, the

Offeror will have the opportunity to match any such competing transaction.

The board of Restaurant Brands must consider any such counter proposal

made by the Offeror. If the board considers that the Offeror’s counter

proposal is no less favourable to the Restaurant Brands shareholders than

the relevant competing transaction, then the Offeror and Restaurant

Brands will implement the Offeror’s counter proposal and the board of

Restaurant Brands will recommend that proposal to shareholders (in the

absence of any new superior proposal).


(k) Restaurant Brands has agreed to waive all of its rights, and not make any

claim against, any director, shareholder, officer, employee or

representative of Finaccess Capital and each of its Related Companies,

in connection with any breach of any representations, covenants, and

warranties of Finaccess Capital (and any member of the Finaccess Capital

group) in the Pre-Bid Agreement, or any other act or omission in

connection with the Pre-Bid Agreement or the Offer, except in the case of

wilful misconduct or fraud.


(l) Restaurant Brands must pay the Offeror a reimbursement sum of

NZ$7,000,000 (plus GST, if any) where:


(i) Restaurant Brands fails to issue the public statement referred to

in paragraph (c)(i) above;


(ii) any director of Restaurant Brands fails to recommend the Offer,

makes other adverse comments in relation to the Offer or (other

than Stephen Copulos) fails to accept this Offer, other than as a

result of:


(A) the Independent Adviser concluding that the

consideration under this Offer does not fall within or

above its valuation range for the Shares;

Page 33





(B) a failure of any of the conditions set out in clauses 5.2

(Overseas Investment Act), 5.3 (Yum! Consent) or

5.4(q) (no restraining orders) of the Offer Terms; or


(C) the Offeror breaching the Pre-Bid Agreement;


(iii) a competing transaction is announced prior to the Closing Date

and is successfully implemented within 12 months of that

announcement;


(iv) Restaurant Brands, with the intention of frustrating this Offer,

solicits or encourages a person to acquire 10% or more of the

Shares and that person does not accept the Offer;


(v) the Pre-Bid Agreement is terminated after the Offeror fails to

match a competing superior proposal for Restaurant Brands; or


(vi) any of the Copulos Interests fails to accept the Offer in

accordance with the Lock-Up Deed.


(m) The Offeror must pay Restaurant Brands a reimbursement sum of

NZ$7,000,000 (plus GST, if any) where:


(i) the Offeror fails to give the Takeover Notice or make the Offer or


(ii) the Offeror fails to meet its payment obligations to shareholders

under the Offer.


(n) The Offeror will not delist Restaurant Brands from the NZX or ASX within

12 months after completion of this Offer, except where the Offeror

becomes entitled to compulsorily acquire the remaining Shares under Part

7 of the Takeovers Code as a result of a takeover offer that complies with

the requirements summarised in paragraph (o).


(o) If the Offeror makes a further takeover offer for Restaurant Brands within

12 months after completion of this Offer (Follow-On Offer), the Offer of

the Follow-On Offer must be at least NZ$9.45 per Share, subject to an

adjustment on a pro-rata basis to reflect any increase or decline (if any) in

the S&P/ NZX 50 index between the date of completion of this Offer and

the date that the Offeror gives the notice of intention for the Follow-On

Offer.


(p) Finaccess Capital will guarantee the obligations of the Offeror under the

Pre-Bid Agreement.


10.4 Restaurant Brands and the Offeror executed a disclosure letter dated 25 November

2018 relating to the ability of Restaurant Brands to make fair disclosures to the

Offeror in relation to certain conditions set out in clause 5.4 of the Offer Terms and

for the purposes of relevant corresponding provisions of the Pre-Bid Agreement.


10.5 Other than as disclosed in paragraphs 10.1 to 10.4, no agreement or arrangement

(whether legally enforceable or not) has been made, or is proposed to be made,

between the Offeror or any associates of the Offeror, and Restaurant Brands or any

related company of Restaurant Brands, in connection with, in anticipation of, or in

response to, this Offer.

Page 34





11. ARRANGEMENTS BETWEEN OFFEROR, AND DIRECTORS AND SENIOR

MANAGERS OF RESTAURANT BRANDS

11.1 Under the Pre-Bid Agreement:


(a) Each of Finaccess Capital and the Offeror has agreed to waive all of its

rights, and not make any claim against, the directors and employees

(which would include the senior managers) of Restaurant Brands, or any

Related Company of Restaurant Brands in connection with any breach of

the Pre-Bid Agreement or any other act or omission in connection with the

Pre-Bid Agreement or the Offer, except in the case of wilful misconduct or

fraud.


(b) Finaccess Capital and the Offeror have each undertaken to ensure that,

for seven years after completion of the Offer, the constitutions of

Restaurant Brands and its subsidiaries provide for each company to

indemnify each of its current and former directors and officers against any

liability incurred by that person in his or her capacity as a director or officer

of that company.


(c) Prior to the Closing Date, Restaurant Brands may, with Finaccess

Capital’s prior consent (not to be unreasonably withheld), enter into

arrangements to secure directors’ and officers’ insurance for a period of

up to seven years from completion of the Offer and pay all premiums

required.


11.2 The directors and senior managers of Restaurant Brands are not parties to the Pre-

Bid Agreement. However, they are able to personally enforce the provisions

summarised in paragraph 11.1 under the Contract and Commercial Law Act 2017.


11.3 The Yum! Consent contemplates that the Offeror will use commercially reasonable

endeavours to ensure that Russel Creedy is retained as chief executive officer of

the Restaurant Brands group for at least three years following completion of the

Offer.


11.4 Other than as disclosed in paragraphs 11.1 to 11.3, no agreement or arrangement

(whether legally enforceable or not) has been made, or is proposed to be made,

between the Offeror or any associates of the Offeror, and any of the directors or

senior managers of Restaurant Brands or of any related company of Restaurant

Brands, in connection with, in anticipation of, or in response to, the Offer.


12. FINANCIAL ASSISTANCE

No agreement or arrangement has been made, or is proposed to be made under

which Restaurant Brands or any related company of Restaurant Brands will give

(directly or indirectly) financial assistance for the purpose of, or in connection with,

the Offer.


13. INTENTIONS ABOUT MATERIAL CHANGES IN RESTAURANT BRANDS

13.1 If the Offer is declared unconditional, the Offeror intends:

Page 35





(a) to support the management of Restaurant Brands to implement their

existing strategy;

17

and


(b) to support the continued assessment of the dividend policy of Restaurant

Brands against the other capital requirements in the business on an

ongoing basis, subject to circumstances at the time and maintaining future

flexibility to preserve and maximize shareholder value. The Offeror does

not currently intend to ask the board of directors of Restaurant Brands to

promote a change in Restaurant Brands’ dividend policy in the near term.

18



13.2 The Offeror has advised Restaurant Brands that, while it currently does not

envisage any future equity capital raising being required in the near to medium term,

any larger-scale initiatives unable to be funded from existing business cash flows

will require an assessment of capital sources at the relevant time. The Offeror

considers that would include consideration of both debt and equity capital, noting

that the Offeror does not currently intend to significantly lever Restaurant Brands.


13.3 As set out in the summary of the terms of the Pre-Bid Agreement in paragraph 10.3:


(a) the Offeror has agreed that the Offeror take steps to not delist Restaurant

Brands from the NZX or the ASX within 12 months of completion of this

Offer, other than where the Offeror acquires all of the Shares; and


(b) in the event the Offeror makes a Follow-On Offer within 12 months of

completion of this Offer, the Offeror has agreed that any Follow-on Offer

would not offer consideration less than the consideration under this Offer,

subject to a reduction on a pro-rata basis to reflect any increase or decline

(if any) in the S&P NZX 50 index between the date of completion of this

Offer and the date that the Offeror gives the notice of intention for the

Follow-on Offer.


13.4 Except as set out above, the Offeror does not currently intend to make material

changes to:


(a) the business activities of Restaurant Brands or any member of the RBD

Group;


(b) the material assets of Restaurant Brands or any member of the RBD

Group;


(c) the capital structure of Restaurant Brands (including its dividend policy,

equity or debt).


13.5 Although the Offeror reserves the right to make changes to the intentions expressed

above, there is no other information known to the Offeror about the likelihood of

changes to Restaurant Brands or any member of the RBD Group that could

reasonably be expected to be material to the making of a decision by an offeree to

accept or reject the Offer.


13.6 The statements made in this paragraph are consistent with any information that has

been given by the Offeror to any regulatory body (in New Zealand or in an overseas

jurisdiction) in relation to the Offer.


17

The most recent summary of Restaurant Brands’ strategy is set out in the May 2018 Investor Presentation: http://nzx-

prod-s7fsd7f98s.s3-website-ap-southeast-2.amazonaws.com/attachments/RBD/317419/278497.pdf

18

The Restaurant Brands dividend policy is set out on page 6 of the Restaurant Brands Dividend Reinvestment Plan Offer

Document: http://www.restaurantbrands.co.nz/files/documents/dividend-reinvestment-plan-offer/.

Page 36





14. PRE-EMPTION CLAUSES IN RESTAURANT BRANDS' CONSTITUTION

There is no restriction, in the constitution of Restaurant Brands, on the right to

transfer any Shares that would have the effect of requiring the holders of Shares to

offer the Shares for purchase to members of Restaurant Brands or to any other

person before transferring those securities.


15. ESCALATION CLAUSES

No agreement or arrangement (whether legally enforceable or not) has been made,

or is proposed to be made, under which:


(a) any existing holder of Shares will or may receive in relation to, or as a

consequence of, the Offer any additional consideration or other benefit

over and above the consideration set out in the Offer; or


(b) any prior holder of Shares will or may receive any consideration or other

benefit as a consequence of the Offer.


16. CLASSES OF SECURITIES

No report is required under rule 22 of the Takeovers Code (which, if the offer is for

more than one class of financial products, requires a report by an independent

adviser on the fairness and reasonableness of the consideration and terms of the

offer as between different classes of financial products).


17. CERTIFICATE

To the best of our knowledge and belief, after making proper enquiry, the

information contained in this Takeover Notice is, in all material respects, true and

correct and not misleading, whether by omission of any information or otherwise,

and includes all the information required to be disclosed by the Offeror under the

Takeovers Code.




OFFER BY GLOBAL, VALAR S.L. FOR SHARES IN

RESTAURANT BRANDS NEW ZEALAND LIMITED

SHARE ACCEPTANCE FORM




SHAREHOLDER (TRANSFEROR)


CSN / SHAREHOLDER NUMBER: XXXXX

ACCEPTANCE NUMBER: XXXXX


ACCEPT ONLINE AT WWW.RBDTAKEOVER.CO.NZNUMBER OF SHARES HELD AS A

T [●]: XXXXX


Please select the applicable option below to confirm the number of ordinary shares in Restaurant Brands New

Zealand Limited (Restaurant Brands Shares) in respect of which you accept the partial takeover offer by Global

Valar, S.L. (Offeror) (Transferee) dated [●] (Offer).


I, AS HOLDER OF THE ABOVE SHARES


ACCEPT the Offer in respect of ALL of the Restaurant Brand Shares I hold,

subject to scaling.





ACCEPT the Offer in respect of the FOLLOWING NUMBER of Restaurant Brand

Shares, subject to scaling:





(Please specify number)


Note:


1. You may accept the Offer in respect of all or any of the Restaurant Brands Shares held by you. Your

acceptance may be subject to scaling, as set out in clause 4 of the Terms and Conditions of the Offer

Document.


2. If you do not tick an option above, or the number of Restaurant Brands Shares to which this

Acceptance Form relates is otherwise unclear for any reason, you will be deemed to have accepted

the Offer in respect of all the Restaurant Brands Shares held by you and to have ticked the first

box above.


PLEASE REFER TO THE INSTRUCTIONS BELOW FOR DIRECTIONS ON COMPLETING THIS ACCEPTANCE

FORM.


IF YOU HOLD YOUR SHARES IN A CHESS HOLDING, YOU MUST COMPLETE THE GREEN ACCEPTANCE

FORM.







BY SIGNING THIS ACCEPTANCE FORM THE TRANSFEROR HEREBY:


(a) irrevocably accepts the Offer for the Restaurant Brands Shares described above held by the Transferor

on the terms and conditions of the Offer;


(b) subject to the terms and conditions of the Offer, transfers such Restaurant Brands Shares to the

Transferee and gives the warranties contemplated by the Offer; and


(c) as set out in this form, appoints the Transferee the attorney of the Transferor.


METHOD OF PAYMENTS


Payment will be made in New Zealand dollars (NZD) either by or by electronic transfer directly into the Transferor's

bank account. Please select a Method of Payment by ticking the appropriate box below.


Method of payment (please

tick one)


CHEQUE (NZD

ONLY)

ELECTRONIC TRANSFER (NZD

ONLY)


Note: If you do not select a Method of Payment, or the details that you provide are not sufficient to effect an

electronic transfer you will be paid to the account that you have previously provided to Restaurant Brand’s share

register or by cheque.


Electronic Transfer Details: Please complete the details below if you wish to be paid by electronic transfer.


New Zealand Bank Account


Name: Bank:


- - -

Bank/Branch Account Number


Suffix


Australian Bank Account


Name: Bank:


BSB Number Account Number



Overseas Bank Account (Not New Zealand or Australia):

Country: _____________________________________________________________________________

Account Name: _____________________________________________________________________________

Bank Name: _____________________________________________________________________________

Bank Address: _____________________________________________________________________________

Swift Code: _____________________________________________________________________________

Sort Code/ BSB Code: _____________________________________________________________________________

Account Number: _____________________________________________________________________________

Other Information: _____________________________________________________________________________

(Overseas Transferors to provide any other information required to effect an electronic transfer to them)



PLEASE COMPLETE YOUR SIGNATURE ON THE FOLLOWING PAGE






SIGNATURES


For an INDIVIDUAL HOLDER, JOINT HOLDERS, or

ATTORNEY

For a COMPANY / BODY CORPORATE

Signed by the Transferor(s):



Signature



Signature

Signed by the Transferor(s):



Signature



Signature


Dated and executed the _____________ day of ____________________________ 20



ALL JOINT HOLDERS MUST SIGN






NOTES AND INSTRUCTIONS FOR COMPLETION


1. TO ACCEPT THE OFFER: Complete and sign this form where marked "Signed by the Transferor(s)".

Companies must sign in accordance with the Companies Act 1993.


2. RESTAURANT BRAND SHARES HELD BY SPECIFIED HOLDERS: If your Restaurant Brands Shares are

held through a nominee or another person who holds Restaurant Brands Shares on your behalf, advise that person

that you wish to sell your Restaurant Brands Shares and instruct that person to complete, sign and return this

Acceptance Form and the Specified Holder Certificate to the Transferee in accordance with the instructions set out

below.


3. METHOD OF PAYMENT: You should select a Method of Payment. You should take particular care to provide

all information that is required to make an electronic transfer to you or to send a cheque to you, as the case may

be. If you elect to be paid by electronic transfer you will need to make your own arrangements with your bank to

ensure that your designated account is capable of receiving a funds transfer in New Zealand dollars. If you do not

select a Method or Payment or you do not provide sufficient details so that an electronic funds transfer can be

made to your bank account, payment will be made by electronic funds transfer to the NZ dollar account that you

have previously provided to Restaurant Brand’s share register (such as for dividend payments) or, failing that, by

cheque. Neither the Transferee nor Link Market Services Limited has any responsibility to verify any such details.


4. JOINT HOLDERS: If the Restaurant Brands Shares are registered in the names of joint holders, every one of

the joint holders must sign the form.


5. RESTAURANT BRAND SHARES HELD BY NOMINEES: If your Restaurant Brands Shares are held through

a nominee, advise your nominee that you wish to sell all or a part of your Restaurant Brands Shares and instruct

your nominee to complete accordingly, sign and return the form to the Transferee in accordance with the

instructions set out in this form. The Specified Holder Certificate attached to this Acceptance Form will also need

to be signed and returned.


6. POWER OF ATTORNEY: If this form is signed under a power of attorney, the relevant power of attorney must

be submitted with the form for noting and return, and the certificate printed below must be completed. Where such

power of attorney has already been noted by Link Market Services then this fact must be stated under the signature

of the attorney.


7. ON COMPLETION: Either email, mail or hand deliver this Form as provided for below as soon as possible, but

in any event so as to be received not later than 11:59pm on the closing date for the Offer (which, at the date of the

Offer, [●], but which may be extended in accordance with the Takeovers Code).


Global Valar, S.L. c/Link Market Services Limited

Mail: PO Box 91976, Victoria Street West, Auckland

1142

Delivery: Level 11, Deloitte Centre, 80 Queen

Street, Auckland 1010

Scan & Email: applications@linkmarketservices.co.nz Online: www.rbdtakeover.co.nz


8. PREVIOUS SALE: If you have sold all your Restaurant Brands Shares, please pass this Acceptance Form

together with the Offer documents to your share broker or the purchaser(s) of those Restaurant Brands Shares. If

you have sold part of your shareholding, record that fact on this Acceptance Form by amending the number of

Restaurant Brands Shares noted as being held by you on the fact of this Acceptance Form.


9. SALE OF PART HOLDING ONLY: If you want to accept the Offer for part of your holding only, please specify

the number of shares you wish to sell in the space provided.


10. INTERPRETATION: In this form references to the Transferor in the singular shall include the plural.


IF YOU ARE IN ANY DOUBT ABOUT THE PROCEDURE FOR ACCEPTANCES, PLEASE CALL LINK MARKET

SERVICES.


BY THE TRANSFEROR'S EXECUTION ON THE FACE OF THIS FORM, THE TRANSFEROR HEREBY enters

into a Power of Attorney in favour of the Transferee as follows:


As from the date of beneficial ownership, and title, to my/our Restaurant Brands Shares passing to the Transferee

in accordance with the terms of the Offer, I/we hereby irrevocably authorise and appoint the Transferee (with power

of substitution by the Transferee in favour of such person(s) as the Transferee may appoint to act on its behalf) as

my/our attorney and agent to act for me/us and do all matters of any kind of nature whatsoever in respect of or

pertaining to the Restaurant Brands Shares and all rights and benefits attaching to them as the Transferee may

think proper and expedient and which I/we could lawfully do or cause to be done if personally acting as a legal or

beneficial owner of the applicable Restaurant Brands Shares.








POWER OF ATTORNEY: If this Acceptance Form is signed under a power of attorney, the certificate of non-

revocation printed on this Acceptance Form must be completed by the party holding the Power of Attorney and

signing this Acceptance Form. If you are an individual fill out the certificate of non-revocation of power of attorney

for individual. If you are a body corporate fill out the certificate of non-revocation of power of attorney for body

corporate. In either case, the relevant instrument appointing the attorney must be submitted for noting and return.

ONLY COMPLETE THE FOLLOWING SECTION IF THE ACCEPTANCE FORM IS SIGNED UNDER A

POWER

OF ATTORNEY AND YOU ARE AN INDIVIDUAL:

CERTIFICATE OF NON-REVOCATION OF POWER OF ATTORNEY FOR INDIVIDUAL

I __________________________________ (full name of attorney) OF __________________________________

(place and country of residence),

__________________________________ (occupation), certify:

1. That by deed dated __________________________________ (date of instrument creating the power of attorney)

__________________________________ (full name of donor (individual or corporate)), of

__________________________________ (place and country of residence/registered office) appointed me his / her /

its attorney.

2. That I have not received notice of any event revoking the power of attorney.

SIGNED at __________________________________ this __________ day of ___________________________ 20

Signature and Name of Attorney



ONLY COMPLETE THE FOLLOWING SECTION IF THE ACCEPTANCE FORM IS SIGNED UNDER A

POWER

OF ATTORNEY AND YOU ARE A BODY CORPORATE:

CERTIFICATE OF NON-REVOCATION OF POWER OF ATTORNEY FOR BODY CORPORATE

I __________________________________ (full name of attorney) OF __________________________________

(place and country of residence),

__________________________________ (occupation), certify:

1. That by deed dated __________________________________ (date of instrument creating the power of attorney)

__________________________________ (full name of donor (individual or corporate)), of

__________________________________ (place and country of residence/registered office) appointed as

attorney_______________ ___________________ (full name of body corporate holding power of attorney), a body

corporate having its registered office/principal place of business at

__________________________________________________________________(address of registered office or

principal place of business), and I am authorised to give this certificate on its behalf. The capacity in which I give this

certificate for the attorney is as director/officer/other.


2. That I have not received notice of any event revoking the power of attorney and to the best of my knowledge and

belief no such notice has been received by __________________________________ (full name of body corporate

holding power of attorney), or by any employee or agent of that body corporate.


SIGNED at __________________________________ this __________ day of ___________________________ 20

Signature and Name of Attorney



SIGNATURES: Sign this certificate where marked. Companies must sign in accordance with the Companies Act

1993 or other applicable law. If you hold Restaurant Brand Shares jointly with others all joint holders must sign

this Certificate.






OFFER BY GLOBAL, VALAR, S.L. FOR SHARES IN

RESTAURANT BRANDS NEW ZEALAND LIMITED

SPECIFIED HOLDER CERTIFICATE


You MUST complete this Specified Holder Certificate (Certificate) if you intend to accept the Offer and you hold

shares (Restaurant Brands Shares) in Restaurant Brands New Zealand Limited (Restaurant Brands), on behalf

of more than one person.

If you hold Restaurant Brands Shares on behalf of more than one person and do not complete and return this

Certificate to Global Valar, S.L. (the Offeror) so that it is received no later than 11:59pm on [●], unless extended

in accordance with the Takeovers Code (Closing Date), any Acceptance Form that you return in respect of your

Restaurant Brands Shares will be invalid and you will be deemed not to have accepted the Offer in respect of any

of your Restaurant Brands Shares.

For the purposes of this Certificate and the Takeovers Code:

• you are a Specified Holder if you hold Restaurant Brands Shares on behalf of more than one person

(regardless of whether the holdings are direct or indirect, whether you are a custodian or not, and

regardless of the particular arrangements between you and those you hold Restaurant Brands Shares

on behalf of);

• each person on whose behalf you hold Restaurant Brands Shares is a Specified Person; and

• the Specified Percentage is 75.00% of the Restaurant Brands Shares (subject to adjustment in

accordance with rule 9(7) of the Takeovers Code, if applicable).


Capitalised terms that are not otherwise defined in this Certificate have the meaning given to them in the Document

that accompanies this Certificate.


Further information regarding this Certificate is provided under the 'Questions and Answers' heading

below.




Name of Specified Holder: _______________________________________________________


Your CSN / Holder number (as stated on the enclosed Acceptance Form:


________________________________________


Enter the total number of Restaurant Brands Shares

that you hold on behalf of Specified Persons


Enter the total number of Specified Persons on whose

behalf you hold those Restaurant Brands Shares




If you hold Restaurant Brands Shares on behalf of more than 10 Specified Persons, please attach to this Certificate

a schedule containing the required Pool A Table and Pool B Table information in respect of those additional

Specified Persons.




CCOOMMPPLLEETTEE TTHHEE FFOOLLLLOOWWIINNGG DDEETTAAIILLSS::






POOL A TABLE – Complete the below Pool A Table only for the Specified Persons on whose behalf you either:


(a) are not accepting the Offer in respect of any of the Restaurant Brands Shares that you hold on that

Specified Person's behalf; or


(b) are accepting the Offer for less than or equal to the Specified Percentage (75%) of the total number of

Restaurant Brands Shares that you hold on behalf of that Specified Person.


Specified

Person

Total number of Restaurant

Brands Shares that you hold

on behalf of the Specified

Person (A)

Number of the Restaurant

Brands Restaurant Brands

Shares that you hold on

behalf of the Specified

Person in respect of which

you are accepting the Offer

(B)**

Percentage that the number

of the Restaurant Brands

Shares in respect of which

you are accepting the Offer

is of the total number of

Restaurant Brands Shares

you hold on behalf of the

Specified Person***

((B ÷ A) x 100)

1

2

3

4

5

6

7

8

9

10


TOTAL



* You do not need to name the Specified Person.

** If you are not accepting the Offer in respect of these

Restaurant Brands Shares, write ‘nil’.

*** If this percentage is greater than the Specified Percentage (75%) then the Specified Person should not be included in

this Pool A Table, but should instead be included in the Pool B Table.








POOL B TABLE – Complete this Pool B Table only for the Specified Persons on whose behalf you are accepting

the Offer for more than the Specified Percentage (75%) of the total number of Restaurant Brands Shares that

you hold on that Specified Person's behalf.



Specified

Person

Total number of Restaurant

Brands Shares that you hold

on behalf of the Specified

Person (A)

Number of the Restaurant

Brands Shares that you

hold on behalf of the

Specified Person in respect

of which you are accepting

the Offer (B)

Percentage that the number

of the Restaurant Brands

Shares in respect of which

you are accepting the Offer

is of the total number of

Restaurant Brands Shares

you hold on behalf of the

Specified Person**

((B ÷ A) x 100)

1

2

3

4

5

6

7

8

9

10


TOTAL


* You do not need to name the Specified Person.

** If this percentage is less than or equal to the Specified Percentage (75%) then the Specified Person should not be

included in this Pool B Table, but should instead be included in the Pool A Table.






By signing this Certificate you represent, warrant, and certify that you hold Restaurant Brand Shares as a

Specified Holder on behalf of Specified Persons, that the information in this Certificate (including any schedule

attached to this Certificate) is true and correct, and that this Certificate has been duly completed and executed.


Dated and signed on the ______________ day of _____________________________________20


Daytime phone number should Link Market Services need to contact you in relation to this Certificate:



________________________________________________



SIGN HERE






SIGNATURE(S) FOR AN

INDIVIDUAL/ATTORNEY/TRUSTEE

SIGNATURE(S) FOR A COMPANY











POWER OF ATTORNEY: If this Certificate is signed under a power of attorney, the certificate of non-revocation

printed on this Certificate must be completed by the party holding the Power of Attorney and signing this Certificate.

If you are an individual fill out the certificate of non-revocation of power of attorney for individual. If you are a body

corporate fill out the certificate of non-revocation of power of attorney for body corporate. In either case, the relevant

instrument appointing the attorney must be submitted for noting and return.

ONLY COMPLETE THE FOLLOWING SECTION IF THE SPECIFIED HOLDER CERTIFICATE IS SIGNED

UNDER A POWER

OF ATTORNEY

CERTIFICATE OF NON-REVOCATION OF POWER OF ATTORNEY

I __________________________________ (full name of attorney) OF __________________________________

(place and country of residence),

__________________________________ (occupation), certify:

1. That by deed dated __________________________________ (date of instrument creating the power of attorney)

__________________________________ (full name of donor (individual or corporate)), of

__________________________________ (place and country of residence/registered office) appointed me his / her /

its attorney.

2. That I have not received notice of any event revoking the power of attorney.

SIGNED at __________________________________ this __________ day of ___________________________ 20

Signature and Name of Attorney



ONLY COMPLETE THE FOLLOWING SECTION IF THE SPECIFIED HOLDER CERTIFICATE IS SIGNED

UNDER A POWER

OF ATTORNEY AND YOU ARE A BODY CORPORATE:

CERTIFICATE OF NON-REVOCATION OF POWER OF ATTORNEY FOR BODY CORPORATE

I __________________________________ (full name of attorney) OF __________________________________

(place and country of residence),

__________________________________ (occupation), certify:

1. That by deed dated __________________________________ (date of instrument creating the power of attorney)

__________________________________ (full name of donor (individual or corporate)), of

__________________________________ (place and country of residence/registered office) appointed as

attorney_______________ ___________________ (full name of body corporate holding power of attorney), a body

corporate having its registered office/principal place of business at

__________________________________________________________________(address of registered office or

principal place of business), and I am authorised to give this certificate on its behalf. The capacity in which I give this

certificate for the attorney is as director/officer/other.


2. That I have not received notice of any event revoking the power of attorney and to the best of my knowledge and

belief no such notice has been received by __________________________________ (full name of body corporate

holding power of attorney), or by any employee or agent of that body corporate.


SIGNED at __________________________________ this __________ day of ___________________________ 20

Signature and Name of Attorney



SIGNATURES: Sign this certificate where marked. Companies must sign in accordance with the Companies Act

1993 or other applicable law. If you hold Restaurant Brand Shares jointly with others all joint holders must sign

this certificate.








Do I need to complete this Certificate?


If you hold your Restaurant Brand Shares on behalf of more than one person (e.g. as a trustee corporation,

nominee company, or bare trustee) then you are a Specified Holder for the purposes of the Takeovers Code

and each person on whose behalf you hold Restaurant Brand Shares is a Specified Person.


If you are a Specified Holder, you MUST complete this Certificate and return it to Global Valar S.L. (Offeror)

with your Acceptance Form so that it is received by the Offeror by no later than 11:59pm on the Closing Date

([●], unless extended in accordance with the Takeovers Code). You must complete this Certificate regardless of:


• whether the holdings are direct or indirect;


• whether you are a custodian or not; or


• the particular arrangements between you and the Specified Person.


You do NOT need to complete and return this Certificate if you hold Restaurant Brand Shares:


• for yourself or in a joint holding (unless you jointly hold Restaurant Brand Shares on behalf of more

than one person);


• on behalf of only one other person; or


• if you are the trustee of a discretionary family trust (see below).


Do I need to complete this Certificate if I am a trustee of a family trust?


If you are a trustee of a discretionary family trust and the trust deed or governing document for the trust does not

provide the beneficiaries of the family trust with any beneficial interest in the Restaurant Brand Shares held by

the trustee or trustees of the trust (other than as discretionary beneficiaries), then you do NOT need to complete

and return this Certificate. If the trust arrangements are such that separate beneficiaries of the trust can direct the

trustees as to whether to accept the Offer for that beneficiary’s portion of the Restaurant Brand Shares, then this

Certificate must be completed and returned to the Offeror if the Offer is accepted.


What happens if I fail to complete and return this Certificate by 11:59pm on the Closing Date?


If, as a Specified Holder, you fail to complete this Certificate and return it to Global Valar with your Acceptance

Form so that it is received by the Offeror by no later than 11:59pm on the Closing Date ([●], unless extended in

accordance with the Takeovers Code), any Acceptance Form that you return in respect of the Restaurant Brand

Shares you hold will be invalid and you will be deemed not to have accepted the Offer in respect of any of those

shares, and you will be in breach of Rule 14B of the Takeovers Code.


Why is this Certificate required?


This Certificate is required under Rules 14A to 14D of the Takeovers Code.


The Offer is an offer for 75% (Specified Percentage) of the Restaurant Brand Shares. If the Offer is accepted in

respect of more Restaurant Brand Shares than are sought by the Offeror, the scaling provisions in Rules 12 and

13 of the Takeovers Code determine the number of Restaurant Brand Shares that the Offeror must take up from

each shareholder of Restaurant Brands who has accepted the Offer in excess of the Specified Percentage of

their Restaurant Brand Shares.


In order to ensure that persons who have their Restaurant Brand Shares held for them by another person are not

unfairly prejudiced by those scaling provisions, Rule 14E of the Takeovers Code requires the Offeror to ‘look

through’ the holding of a Specified Holder and treat Specified Persons as if those Specified Persons held the

Restaurant Brand Shares directly, based on the information that is required to be disclosed in this Certificate.


How/where do I deliver this Certificate?


Either mail, deliver or email this Certificate attached to the Acceptance Form (as provided for below) so that it is

received by the Offeror on or before 11:59pm on the Closing Date ([●] unless extended in accordance with the

Takeovers Code).



QUESTIONS AND ANSWERS






MAIL: Place the completed and signed Certificate and Acceptance Form in the enclosed prepaid envelope and

send by post to the following address:


Global Valar, S.L.

C/- Link Market Services Limited

PO Box 91976

Victoria Street West

Auckland, 1142


DELIVER: Deliver the completed and signed Certificate and Acceptance Form to Global Valar, at the following

address:


Global Valar, S.L.

C/- Link Market Services Limited

Level 11, Deloitte Centre

80 Queen Street

Auckland, 1010


NOTE: These offices are only open on weekdays during normal business hours (8.30 am to 5.00 pm).


EMAIL: Email the completed and signed Certificate and Acceptance Form to Global Valar at

applications@linkmarketservices.co.nz. (Please use ‘Global Valar Acceptance’ in the subject line for easy

identification).


IF YOU ARE IN DOUBT ABOUT HOW TO COMPLETE THIS CERTIFICATE OR THE PROCEDURE FOR

ACCEPTANCE, PLEASE CALL LINK MARKET SERVICES.






OFFER BY GLOBAL VALAR, S.L. FOR SHARES IN

RESTAURANT BRANDS NEW ZEALAND LIMITED

GREEN ACCEPTANCE FORM

(ONLY USE FOR CHESS HOLDINGS)


SHAREHOLDER (TRANSFEROR)


CSN / SHAREHOLDER NUMBER: XXXXX

ACCEPTANCE NUMBER: XXXXX

[CONTROLLING PARTICIPANT]

ACCEPT ONLINE AT WWW.RBDTAKEOVER.CO.NZ


NUMBER OF SHARES HELD AS A

T [●]: XXXXX


Please select the applicable option below to confirm the number of ordinary shares in Restaurant Brands New

Zealand Limited (Restaurant Brands Shares) in respect of which you accept the partial takeover offer by Global

Valar, S.L. (Offeror) (Transferee) dated [●] (Offer).


I, AS HOLDER OF THE ABOVE SHARES


ACCEPT the Offer in respect of ALL of the Restaurant Brand Shares I hold,

subject to scaling.





ACCEPT the Offer in respect of the FOLLOWING NUMBER of Restaurant Brand

Shares, subject to scaling:




(Please specify number)

Note:


3. You may accept the Offer in respect of all or any of the Restaurant Brands Shares held by you. Your

acceptance may be subject to scaling, as set out in clause 4 of the Terms and Conditions of the Offer

Document.


4. If you do not tick an option above, or the number of Restaurant Brands Shares to which this

Acceptance Form relates is otherwise unclear for any reason, you will be deemed to have accepted

the Offer in respect of all the Restaurant Brands Shares held by you and to have ticked the first

box above.


To accept the Offer you may either:

(a) directly instruct your Controlling Participant to accept the Offer on your behalf; or

(b) sign and return this Acceptance Form to the address shown overleaf so the Offeror, or Link

Market Services Limited, can contact your Controlling Participant on your behalf and relay

your instructions.


If your Controlling Participant acts on your instruction CHESS will send you a confirmation notice


PLEASE REFER TO THE INSTRUCTIONS BELOW FOR DIRECTIONS ON COMPLETING THIS ACCEPTANCE

FORM.








BY SIGNING THIS ACCEPTANCE FORM THE TRANSFEROR HEREBY:


(d) irrevocably accepts the Offer for the Restaurant Brands Shares described above held by the Transferor

on the terms and conditions of the Offer;


(e) subject to the terms and conditions of the Offer, transfers such Restaurant Brands Shares to the

Transferee and gives the warranties contemplated by the Offer; and


(f) as set out in this form, appoints the Transferee the attorney of the Transferor.


METHOD OF PAYMENTS


Payment will be made in New Zealand dollars (NZD) either by or by electronic transfer directly into the Transferor's

bank account. Please select a Method of Payment by ticking the appropriate box below.


Method of payment (please

tick one)


CHEQUE (NZD

ONLY)

ELECTRONIC TRANSFER (NZD

ONLY)


Note: If you do not select a Method of Payment, or the details that you provide are not sufficient to effect an

electronic transfer you will be paid to the account that you have previously provided to Restaurant Brand’s share

register or by cheque.


Electronic Transfer Details: Please complete the details below if you wish to be paid by electronic transfer.


New Zealand Bank Account


Name: Bank:


- - -

Bank/Branch Account Number


Suffix


Australian Bank Account


Name: Bank:


BSB Number Account Number



Overseas Bank Account (Not New Zealand or Australia):

Country: _____________________________________________________________________________

Account Name: _____________________________________________________________________________

Bank Name: _____________________________________________________________________________

Bank Address: _____________________________________________________________________________

Swift Code: _____________________________________________________________________________

Sort Code/ BSB Code: _____________________________________________________________________________

Account Number: _____________________________________________________________________________

Other Information: _____________________________________________________________________________

(Overseas Transferors to provide any other information required to effect an electronic transfer to them)



PLEASE COMPLETE YOUR SIGNATURE ON THE FOLLOWING PAGE







SIGNATURE


For an INDIVIDUAL HOLDER, JOINT HOLDERS, or

ATTORNEY

For a COMPANY / BODY CORPORATE

Signed by the Transferor(s):



Signature



Signature

Signed by the Transferor(s):



Signature



Signature


Dated and executed the _____________ day of ____________________________ 20



ALL JOINT HOLDERS MUST SIGN






NOTES AND INSTRUCTIONS FOR COMPLETION


1. TO ACCEPT THE OFFER: Complete and sign this form where marked "Signed by the Transferor(s)".

Companies must sign in accordance with the Companies Act 1993.


2. RESTAURANT BRAND SHARES HELD BY SPECIFIED HOLDERS: If your Restaurant Brands Shares are

held through a nominee or another person who holds Restaurant Brands Shares on your behalf, advise that person

that you wish to sell your Restaurant Brands Shares and instruct that person to complete, sign and return this

Acceptance Form and the Specified Holder Certificate to the Transferee in accordance with the instructions set out

below.


3. METHOD OF PAYMENT: You should select a Method of Payment. You should take particular care to provide

all information that is required to make an electronic transfer to you or to send a cheque to you, as the case may

be. If you elect to be paid by electronic transfer you will need to make your own arrangements with your bank to

ensure that your designated account is capable of receiving a funds transfer in your chosen currency. If you do

not select a Method or Payment or you do not provide sufficient details so that an electronic funds transfer can be

made to your bank account, payment will be made by electronic funds transfer to the NZ$ account that you have

previously provided to Restaurant Brand’s share register (such as for dividend payments) or, failing that, by cheque.

Neither the Transferee nor Link Market Services Limited has any responsibility to verify any such details.


4. JOINT HOLDERS: If the Restaurant Brands Shares are registered in the names of joint holders, every one of

the joint holders must sign the form.


5. RESTAURANT BRAND SHARES HELD BY NOMINEES: If your Restaurant Brands Shares are held through

a nominee, advise your nominee that you wish to sell all or a part of your Restaurant Brands Shares and instruct

your nominee to complete accordingly, sign and return the form to the Transferee in accordance with the

instructions set out in this form. The Specified Holder Certificate attached to this Acceptance Form will also need

to be signed and returned.


6. POWER OF ATTORNEY: If this form is signed under a power of attorney, the relevant power of attorney must

be submitted with the form for noting and return, and the certificate printed below must be completed. Where such

power of attorney has already been noted by Link Market Services then this fact must be stated under the signature

of the attorney.


7. CHESS HOLDINGS: If you hold your Restaurant Brands Shares in a CHESS Holding, to accept the offer you

can either:

(a) Instruct your Controlling Participant (as defined in the ASX Settlement Operating Rules) directly – normally

your share broker. If you do this, you will need to return this GREEN Acceptance Form to your Controlling

Participant.

(b) Authorise the Offeror to contact your Controlling Participant on your behalf, which you can do by signing

and returning this GREEN Acceptance Form. By signing and returning this Form you will be deemed to

have authorised the Offeror to contact your Controlling Participant. Neither the Offeror nor Link Market

Services will be responsible for any delays incurred in this process.


8. ON COMPLETION: Either email, mail or hand deliver this Form as provided for below as soon as possible, but

in any event so as to be received not later than 11:59pm on the closing date for the Offer (which, at the date of the

Offer, [●], but which may be extended in accordance with the Takeovers Code).


Global Valar, S.L. c/Link Market Services Limited

Mail: PO Box 91976, Victoria Street West, Auckland

1142

Delivery: Level 11, Deloitte Centre, 80 Queen

Street, Auckland 1010

Scan & Email: applications@linkmarketservices.co.nz Online: www.rbdtakeover.co.nz


9. PREVIOUS SALE: If you have sold all your Restaurant Brands Shares, please pass this Acceptance Form

together with the Offer documents to your share broker or the purchaser(s) of those Restaurant Brands Shares. If

you have sold part of your shareholding, record that fact on this Acceptance Form by amending the number of

Restaurant Brands Shares noted as being held by you on the fact of this Acceptance Form.


10. SALE OF PART HOLDING ONLY: If you want to accept the Offer for part of your holding only, please specify

the number of shares you wish to sell in the space provided.


11. INTERPRETATION: In this form references to the Transferor in the singular shall include the plural.


IF YOU ARE IN ANY DOUBT ABOUT THE PROCEDURE FOR ACCEPTANCES, PLEASE CALL LINK MARKET

SERVICES.


BY THE TRANSFEROR'S EXECUTION ON THE FACE OF THIS FORM, THE TRANSFEROR HEREBY enters

into a Power of Attorney in favour of the Transferee as follows:


As from the date of beneficial ownership, and title, to my/our Restaurant Brands Shares passing to the Transferee

in accordance with the terms of the Offer, I/we hereby irrevocably authorise and appoint the Transferee (with power






of substitution by the Transferee in favour of such person(s) as the Transferee may appoint to act on its behalf) as

my/our attorney and agent to act for me/us and do all matters of any kind of nature whatsoever in respect of or

pertaining to the Restaurant Brands Shares and all rights and benefits attaching to them as the Transferee may

think proper and expedient and which I/we could lawfully do or cause to be done if personally acting as a legal or

beneficial owner of the applicable Restaurant Brands Shares.








POWER OF ATTORNEY: If this Acceptance Form is signed under a power of attorney, the certificate of non-

revocation printed on this Acceptance Form must be completed by the party holding the Power of Attorney and

signing this Acceptance Form. If you are an individual fill out the certificate of non-revocation of power of attorney

for individual. If you are a body corporate fill out the certificate of non-revocation of power of attorney for body

corporate. In either case, the relevant instrument appointing the attorney must be submitted for noting and return.

ONLY COMPLETE THE FOLLOWING SECTION IF THE ACCEPTANCE FORM IS SIGNED UNDER A

POWER

OF ATTORNEY AND YOU ARE AN INDIVIDUAL:

CERTIFICATE OF NON-REVOCATION OF POWER OF ATTORNEY FOR INDIVIDUAL

I __________________________________ (full name of attorney) OF __________________________________

(place and country of residence),

__________________________________ (occupation), certify:

1. That by deed dated __________________________________ (date of instrument creating the power of attorney)

__________________________________ (full name of donor (individual or corporate)), of

__________________________________ (place and country of residence/registered office) appointed me his / her /

its attorney.

2. That I have not received notice of any event revoking the power of attorney.

SIGNED at __________________________________ this __________ day of ___________________________ 20

Signature and Name of Attorney



ONLY COMPLETE THE FOLLOWING SECTION IF THE ACCEPTANCE FORM IS SIGNED UNDER A

POWER

OF ATTORNEY AND YOU ARE A BODY CORPORATE:

CERTIFICATE OF NON-REVOCATION OF POWER OF ATTORNEY FOR BODY CORPORATE

I __________________________________ (full name of attorney) OF __________________________________

(place and country of residence),

__________________________________ (occupation), certify:

1. That by deed dated __________________________________ (date of instrument creating the power of attorney)

__________________________________ (full name of donor (individual or corporate)), of

__________________________________ (place and country of residence/registered office) appointed as

attorney_______________ ___________________ (full name of body corporate holding power of attorney), a body

corporate having its registered office/principal place of business at

__________________________________________________________________(address of registered office or

principal place of business), and I am authorised to give this certificate on its behalf. The capacity in which I give this

certificate for the attorney is as director/officer/other.


2. That I have not received notice of any event revoking the power of attorney and to the best of my knowledge and

belief no such notice has been received by __________________________________ (full name of body corporate

holding power of attorney), or by any employee or agent of that body corporate.


SIGNED at __________________________________ this __________ day of ___________________________ 20

Signature and Name of Attorney



SIGNATURES: Sign this certificate where marked. Companies must sign in accordance with the Companies Act

1993 or other applicable law. If you hold Restaurant Brand Shares jointly with others all joint holders must sign

this Certificate.






OFFER BY GLOBAL VALAR, S.L. FOR SHARES IN

RESTAURANT BRANDS NEW ZEALAND LIMITED

SPECIFIED HOLDER CERTIFICATE


You MUST complete this Specified Holder Certificate (Certificate) if you intend to accept the Offer and you hold

shares (Restaurant Brands Shares) in Restaurant Brands New Zealand Limited (Restaurant Brands), on behalf

of more than one person.


If you hold Restaurant Brands Shares on behalf of more than one person and do not complete and return this

Certificate to Global Valar, S.L. (the Offeror) so that it is received no later than 11:59pm on [●], unless extended

in accordance with the Takeovers Code (Closing Date), any Acceptance Form that you return in respect of your

Restaurant Brands Shares will be invalid and you will be deemed not to have accepted the Offer in respect of any

of your Restaurant Brands Shares.


For the purposes of this Certificate and the Takeovers Code:


• You are a Specified Holder if you hold Restaurant Brands Shares on behalf of more than one person

(regardless of whether the holdings are direct or indirect, whether you are a custodian or not, and

regardless of the particular arrangements between you and those you hold Restaurant Brands Shares

on behalf of);


• each person on whose behalf you hold Restaurant Brands Shares is a Specified Person; and


• the Specified Percentage is 75.00% of the Restaurant Brands Shares (subject to adjustment in

accordance with rule 9(7) of the Takeovers Code, if applicable).


Capitalised terms that are not otherwise defined in this Certificate have the meaning given to them in the Document

that accompanies this Certificate.


Further information regarding this Certificate is provided under the 'Questions and Answers' heading

below.





Name of Specified Holder: _______________________________________________________



Your CSN / Holder number (as stated on the enclosed Acceptance Form:

________________________________________


Enter the total number of Restaurant Brands Shares

that you hold on behalf of Specified Persons


Enter the total number of Specified Persons on whose

behalf you hold those Restaurant Brands Shares




If you hold Restaurant Brands Shares on behalf of more than 10 Specified Persons, please attach to this Certificate

a schedule containing the required Pool A Table and Pool B Table information in respect of those additional

Specified Persons.

CCOOMMPPLLEETTEE TTHHEE FFOOLLLLOOWWIINNGG DDEETTAAIILLSS::






POOL A TABLE – Complete the below Pool A Table only for the Specified Persons on whose behalf you either:


(a) are not accepting the Offer in respect of any of the Restaurant Brands Shares that you hold on that

Specified Person's behalf; or


(b) are accepting the Offer for less than or equal to the Specified Percentage (75%) of the total number of

Restaurant Brands Shares that you hold on behalf of that Specified Person.


Specified

Person

Total number of Restaurant

Brands Shares that you hold

on behalf of the Specified

Person (A)

Number of the Restaurant

Brands Restaurant Brands

Shares that you hold on

behalf of the Specified

Person in respect of which

you are accepting the Offer

(B)**

Percentage that the number

of the Restaurant Brands

Shares in respect of which

you are accepting the Offer

is of the total number of

Restaurant Brands Shares

you hold on behalf of the

Specified Person***

((B ÷ A) x 100)

1

2

3

4

5

6

7

8

9

10


TOTAL



* You do not need to name the Specified Person.

** If you are not accepting the Offer in respect of these

Restaurant Brands Shares, write ‘nil’.

*** If this percentage is greater than the Specified Percentage (75%) then the Specified Person should not be included in

this Pool A Table, but should instead be included in the Pool B Table.








POOL B TABLE – Complete this Pool B Table only for the Specified Persons on whose behalf you are accepting

the Offer for more than the Specified Percentage (75%) of the total number of Restaurant Brands Shares that

you hold on that Specified Person's behalf.



Specified

Person

Total number of Restaurant

Brands Shares that you hold

on behalf of the Specified

Person (A)

Number of the Restaurant

Brands Shares that you

hold on behalf of the

Specified Person in respect

of which you are accepting

the Offer (B)

Percentage that the number

of the Restaurant Brands

Shares in respect of which

you are accepting the Offer

is of the total number of

Restaurant Brands Shares

you hold on behalf of the

Specified Person**

((B ÷ A) x 100)

1

2

3

4

5

6

7

8

9

10


TOTAL


* You do not need to name the Specified Person.

** If this percentage is less than or equal to the Specified Percentage (75%) then the Specified Person should not be

included in this Pool B Table, but should instead be included in the Pool A Table.






By signing this Certificate you represent, warrant, and certify that you hold Restaurant Brand Shares as a

Specified Holder on behalf of Specified Persons, that the information in this Certificate (including any schedule

attached to this Certificate) is true and correct, and that this Certificate has been duly completed and executed.


Dated and signed on the ______________ day of _____________________________________20


Daytime phone number should Link Market Services need to contact you in relation to this Certificate:



________________________________________________



SIGN HERE






SIGNATURE(S) FOR AN

INDIVIDUAL/ATTORNEY/TRUSTEE

SIGNATURE(S) FOR A COMPANY











POWER OF ATTORNEY: If this Certificate is signed under a power of attorney, the certificate of non-revocation

printed on this Certificate must be completed by the party holding the Power of Attorney and signing this Certificate.

If you are an individual fill out the certificate of non-revocation of power of attorney for individual. If you are a body

corporate fill out the certificate of non-revocation of power of attorney for body corporate. In either case, the relevant

instrument appointing the attorney must be submitted for noting and return.

ONLY COMPLETE THE FOLLOWING SECTION IF THE SPECIFIED HOLDER CERTIFICATE IS SIGNED

UNDER A POWER

OF ATTORNEY

CERTIFICATE OF NON-REVOCATION OF POWER OF ATTORNEY

I __________________________________ (full name of attorney) OF __________________________________

(place and country of residence),

__________________________________ (occupation), certify:

1. That by deed dated __________________________________ (date of instrument creating the power of attorney)

__________________________________ (full name of donor (individual or corporate)), of

__________________________________ (place and country of residence/registered office) appointed me his / her /

its attorney.

2. That I have not received notice of any event revoking the power of attorney.

SIGNED at __________________________________ this __________ day of ___________________________ 20

Signature and Name of Attorney



ONLY COMPLETE THE FOLLOWING SECTION IF THE SPECIFIED HOLDER CERTIFICATE IS SIGNED

UNDER A POWER

OF ATTORNEY AND YOU ARE A BODY CORPORATE:

CERTIFICATE OF NON-REVOCATION OF POWER OF ATTORNEY FOR BODY CORPORATE

I __________________________________ (full name of attorney) OF __________________________________

(place and country of residence),

__________________________________ (occupation), certify:

1. That by deed dated __________________________________ (date of instrument creating the power of attorney)

__________________________________ (full name of donor (individual or corporate)), of

__________________________________ (place and country of residence/registered office) appointed as

attorney_______________ ___________________ (full name of body corporate holding power of attorney), a body

corporate having its registered office/principal place of business at

__________________________________________________________________(address of registered office or

principal place of business), and I am authorised to give this certificate on its behalf. The capacity in which I give this

certificate for the attorney is as director/officer/other.


2. That I have not received notice of any event revoking the power of attorney and to the best of my knowledge and

belief no such notice has been received by __________________________________ (full name of body corporate

holding power of attorney), or by any employee or agent of that body corporate.


SIGNED at __________________________________ this __________ day of ___________________________ 20

Signature and Name of Attorney



SIGNATURES: Sign this certificate where marked. Companies must sign in accordance with the Companies Act

1993 or other applicable law. If you hold Restaurant Brand Shares jointly with others all joint holders must sign

this certificate.








Do I need to complete this Certificate?


If you hold your Restaurant Brand Shares on behalf of more than one person (e.g. as a trustee corporation,

nominee company, or bare trustee) then you are a Specified Holder for the purposes of the Takeovers Code

and each person on whose behalf you hold Restaurant Brand Shares is a Specified Person.


If you are a Specified Holder, you MUST complete this Certificate and return it to Global Valar S.L. (Offeror)

with your Acceptance Form so that it is received by the Offeror by no later than 11:59pm on the Closing Date

([●], unless extended in accordance with the Takeovers Code). You must complete this Certificate regardless of:


• whether the holdings are direct or indirect;


• whether you are a custodian or not; or


• the particular arrangements between you and the Specified Person.


You do NOT need to complete and return this Certificate if you hold Restaurant Brand Shares:


• for yourself or in a joint holding (unless you jointly hold Restaurant Brand Shares on behalf of more

than one person);


• on behalf of only one other person; or


• if you are the trustee of a discretionary family trust (see below).


Do I need to complete this Certificate if I am a trustee of a family trust?


If you are a trustee of a discretionary family trust and the trust deed or governing document for the trust does not

provide the beneficiaries of the family trust with any beneficial interest in the Restaurant Brand Shares held by

the trustee or trustees of the trust (other than as discretionary beneficiaries), then you do NOT need to complete

and return this Certificate. If the trust arrangements are such that separate beneficiaries of the trust can direct the

trustees as to whether to accept the Offer for that beneficiary’s portion of the Restaurant Brand Shares, then this

Certificate must be completed and returned to the Offeror if the Offer is accepted.


What happens if I fail to complete and return this Certificate by 11:59pm on the Closing Date?


If, as a Specified Holder, you fail to complete this Certificate and return it to Global Valar with your Acceptance

Form so that it is received by the Offeror by no later than 11:59pm on the Closing Date ([●], unless extended in

accordance with the Takeovers Code), any Acceptance Form that you return in respect of the Restaurant Brand

Shares you hold will be invalid and you will be deemed not to have accepted the Offer in respect of any of those

shares, and you will be in breach of Rule 14B of the Takeovers Code.


Why is this Certificate required?


This Certificate is required under Rules 14A to 14D of the Takeovers Code.


The Offer is an offer for 75% (Specified Percentage) of the Restaurant Brand Shares. If the Offer is accepted in

respect of more Restaurant Brand Shares than are sought by the Offeror, the scaling provisions in Rules 12 and

13 of the Takeovers Code determine the number of Restaurant Brand Shares that the Offeror must take up from

each shareholder of Restaurant Brands who has accepted the Offe

r in excess of the Specified Percentage of

their Restaurant Brand Shares.


In order to ensure that persons who have their Restaurant Brand Shares held for them by another person are not

unfairly prejudiced by those scaling provisions, Rule 14E of the Takeovers Code requires the Offeror to ‘look

through’ the holding of a Specified Holder and treat Specified Persons as if those Specified Persons held the

Restaurant Brand Shares directly, based on the information that is required to be disclosed in this Certificate.


How/where do I deliver this Certificate?


Either mail, deliver or email this Certificate attached to the Acceptance Form (as provided for below) so that it is

received by the Offeror on or before 11:59pm on the Closing Date ([●] unless extended in accordance with the

Takeovers Code).


MAIL: Place the completed and signed Certificate and Acceptance Form in the enclosed prepaid envelope and

send by post to the following address:

QUESTIONS AND ANSWERS







Global Valar, S.L.

C/- Link Market Services Limited

PO Box 91976

Victoria Street West

Auckland, 1142


DELIVER: Deliver the completed and signed Certificate and Acceptance Form to Global Valar, at the following

address:


Global Valar, S.L.

C/- Link Market Services Limited

Level 11, Deloitte Centre

80 Queen Street

Auckland, 1010


NOTE: These offices are only open on weekdays during normal business hours (8.30 am to 5.00 pm).


EMAIL: Email the completed and signed Certificate and Acceptance Form to Global Valar at

applications@linkmarketservices.co.nz. (Please use ‘Global Valar Acceptance’ in the subject line for easy

identification).


IF YOU ARE IN DOUBT ABOUT HOW TO COMPLETE THIS CERTIFICATE OR THE PROCEDURE FOR

ACCEPTANCE, PLEASE CALL LINK MARKET SERVICES.

Data sourced from publicly available filings. Our datasets may not be complete. Automated analysis can produce errors. If you believe any data on this page is incorrect, please contact us at hello@nzxplorer.co.nz. For informational purposes only. Not investment advice.