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Distribution Finalisation Announcement for the Period Ended 30 September 2026
27four Collective Investments (RF) (Pty) Ltd
(Registration number 2015/291620/07)
(Being the manager of the 27four Collective Investments Scheme in ETF Securities)
27four SA Multi-Factor Equity AMETF
(“A portfolio in the 27four Collective Investments Scheme in ETF Securities, registered as such in terms of the
Collective Investment Schemes Control Act, 45 of 2002”)
Alpha/Share code: 27FSMF
Long Name: SMF Actively Managed ETF
Short Name: SMFAMETF
ISIN Code: ZAE000338406
Distribution Finalisation Announcement for the Period Ended 30 September 2026
The Manager and Trustees of the 27four Collective Investment Scheme in ETF Securities (being 27four Collective
Investments (RF) (Pty) Ltd and Standard Bank), respectively, have declared a distribution to holders of 27FSMF
securities ('investors') recorded in the register on Friday, 16 October 2026 in respect of the period ended 30
September 2026.
An aggregate amount of 17.61831 cents (R0.1761831) per 27FSMF security is declared as follows:
Dividend
Alpha Code: 27FSMF Dividend Dividend Dividend Dividend (64N >DTA) * Interest REIT Total
Distribution Source Local Foreign SA Foreign SA Foreign SA Foreign SA Local Local
type Listed Listed Listed Listed
Net Distribution No No No No No No No
Reinvested
Source of Funds ZA AU GB LU CH ZA ZA
(Country Code)
Subject to Foreign No No No No Yes No No
Withholding tax
Gross Foreign Rate 0.34760 1.59560 0.14309 0.57531
(cents per unit)
Foreign Tax % 35.00026%
withheld at source
Foreign Tax amount 0.20136
per unit
DTA with Source 15.00000% 15.00000% 15.00000% 15.00000%
Country
Foreign Tax Reclaim 20.00026%
%
Portfolio/Management 0.03399
Cost
Interest Expense
Other costs
Gross ZA 14.51933 0.34760 1.59560 0.14309 0.33996 0.14739 0.52534 17.61831
Distribution (Cents
per unit)
*** Applicable to non-exempt South African shareholders
Gross Local Rate 14.51933 0.34760 1.59560 0.14309 0.54132 0.14739 0.52534
(cents per unit)
SA Withholding Tax 20.00000% 20.00000% 20.00000% 20.00000% 5.00000% Note 1
%
SA Withholding Tax 2.90387 0.06952 0.31912 0.02862 0.02707
amount per unit
11.61546 0.27808 1.27648 0.11447 0.31289 0.14739 0.52534 14.27011
Local Net Rate
Note 1: Distributions by Real Estate Investment Trusts (REITs) are subject to income tax for South African tax
residents and for non-residents it is subject to 20% SA withholding tax. The Gross rate for non-residents is 0.52534
cents per unit, and the net rate is 0.42027 cents per unit.
Notice is hereby given that the following dates are of importance with regards to the distribution for the period ended
30 September 2026 by the AMETF to holders of 27FSMF securities:
Declaration Date Thursday, 08 October 2026
Last day to trade “cum” distribution: Tuesday, 13 October 2026
Securities trade “ex” distribution: Wednesday, 14 October 2026
Record date: Friday, 16 October 2026
Payment date: Monday, 19 October 2026
The distribution will be paid on Monday, 19 October 2026 to all securities holders recorded in the register
on Friday, 16 October 2026.
* Withholding Tax on Interest (WTI) came into effect on 1 March 2015
Interest accruing from a South African source to a non-resident, excluding a controlled foreign company, will be
subject to withholding tax at a rate of 15% on payment, except interest,
• arising on any Government debt instrument.
• arising on any listed debt instrument.
• arising on any debt owed by a bank or the South African Reserve Bank.
• arising from a bill of exchange or letter of credit where goods are imported into South Africa and where
an authorized dealer has certified such on the instrument.
• payable by a headquarter company.
• accruing to a non-resident natural person who was physically present in South Africa for a period
exceeding 183 days in aggregate, during that year, or carried on a business through a permanent
establishment in South Africa.
Investors are advised that to the extent that the distribution amount comprise of any interest, it will not be subject to
WTI by virtue of the fact that it is listed debt instruments and/or bank debt.
**** South African Tax: No dividend withholding tax will be deducted from dividends payable to a South African tax
resident qualifying for exemption from dividend withholding tax provided that the investor has provided the
following forms to their Central Securities Depository Participant (“CSDP”) or broker, in respect of its participatory
interest:
a) a declaration that the distribution is exempt from dividends tax; and
b) a written undertaking to inform their CSDP or broker, should the circumstances affecting the exemption
change or the beneficial owner cease to be the beneficial owner,
both in the form prescribed by the South African Revenue Service. South African tax resident investors are advised
to contact their CSDP or broker, to arrange for the abovementioned documents to be submitted prior to payment of
the distribution, if such documents have not already been submitted.
Non-resident investors for South African income tax purposes
The dividend distribution received by non-resident investors will be exempt from income tax in terms of
section 10(1)(k)(i) of the Act but will be subject to dividend withholding tax. Dividend withholding tax is levied at a
rate of 20% unless the rate is reduced in terms of any applicable agreement for the avoidance of double taxation
(“DTA”) between South Africa and the country of residence of the non-resident investor.
A reduced dividend withholding rate in terms of the applicable DTA may only be relied on if the non-resident
investor has provided the following forms to their CSDP or broker, in respect of its participatory interest:
a) a declaration that the dividend is subject to a reduced rate as a result of the application of a DTA; and
b) a written undertaking to inform the CSDP or broker should the circumstances affecting the reduced rate
change or the beneficial owner cease to be the beneficial owner,
both in the form prescribed by the South African Revenue Service. Non-resident investors are advised to
contact their CSDP or broker, to arrange for the abovementioned documents to be submitted prior to the
payment of the distribution if such documents have not already been submitted.
Both resident and non-resident investors are encouraged to consult their professional advisors should they be in
any doubt as to the appropriate action to take.
Cape Town
08 October 2026
Listing Advisor
Prescient Capital Markets (Pty) Ltd
Date: 08/10/2026 10:43:00
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