Practical questions related to the combination of Fiskars' share series and the free share issue

1. I hold A-shares - what do I need to do as a result of the combination of the two series of shares? How many new shares will I get for every A-share I hold?
No action is required on the part of shareholders as a result of the combination of the two share series. A-share series will be converted on a one-for-one basis, which means that each A-series share will be converted into one new share.

2. I hold K-shares - what do I need to do? How many new shares will I get?
No action is required on the part of shareholders as a result of the combination of the two share series or the free share issue. K-series shares will be converted on a 5:6 basis, which means that every five K-shares will entitle the holder to one new share free of charge. In other words, if you hold five K-shares, you will receive six new shares.

3. What happens if someone's holding of K-shares is not divisible by five?
In cases where the number of a shareholder's K-shares in a book-entry account is not divisible by five on the record date of 30 July 2009, the bank will sell fractions for the account of and on behalf of these shareholders and pay the proceeds from these transactions into the bank accounts associated with the book-entry accounts of the respective shareholders approximately 5 August 2009. Fractions will be sold on the Helsinki Stock Exchange 31 July 2009 at the prevailing trading price.

4. Are any actions required of shareholders to ensure that they receive the combined shares/shares from the free issue in their book-entry accounts?
No action is required by shareholders. The bank will take care of the technical implementation of the combination and the free share issue, and shareholders will receive their combined shares automatically in their book-entry accounts.

5. Will there be any costs to shareholders?
No charges will be levied on shareholders related to the combination or the free share issue. Banks will charge a fee in accordance with their standard charges related to book-entry accounts and share custodianship.

6. When will shareholders receive the combined shares in their book-entry accounts? When will the shares issued as a premium in the directed free share issue be delivered?
New shares, together with the new shares issued in the free share issue, will be credited to shareholders' book-entry accounts and enter public trading as planned 31 July 2009.

7. How will fraction shares sold due to conversion differences be taxed?
Taxation may vary from one shareholder to another. In principle, any capital gain from the sale of fractions will be taxable income. Shareholders are advised to consult their tax advisor regarding their taxation in this respect.

8. What is the acquisition cost of a new share issued in the directed free share issue?
According to the Finnish Tax Administration (www.vero.fi), the acquisition cost of a share received in a free share issue is EUR 0.00 (zero).

9. Am I entitled to extra shares if I buy K-shares after the shareholders' meeting?
Yes. If the arrangement can be implemented in accordance with the planned schedule, shares acquired after 27 July will not entitle holders to extra shares. According to the plan, Fiskars' Board of Directors will note on approximately 27 July 2009 that the conditions for the arrangement have been met and will take the technical decisions required to implement the arrangement.

10. What does record date mean?
New shares will be issued to the holders of K-series shares in proportion to their ownership held on the record date, which is 30 July 2009.

11. What happens if I have K-shares in several different book-entry accounts?
The divisibility by five related to the shares held by each shareholder will only be taken into account per book-entry account. In other words, holdings divided between several book-entry accounts cannot be combined in connection with the free share issue. This means that, although the combined holdings of a shareholder in several book-entry accounts may be divisible by five, it will not be possible to take this into consideration, as each book-entry account will be handled separately. Please refer to the next item for further information.

12. What should I do if I want my holdings in different book-entry accounts to be treated as one holding?
For a shareholder's total holdings to be treated as one, a shareholder should ensure that all of his/her K-shares are registered in the same book-entry account on the record date of 30 July 2009. Shareholders should contact their bank immediately if they want to do this.

13. When can I trade Fiskars' new shares?
Trading will start at on 31 July 2009. Until that date, all old shares will be tradable under their existing trading codes.

14. What will be the new trading code?
The new trading code for the Fiskars share will be FIS1V. The ISIN code will be FI0009000400.

15. What rights do the new shares carry?
From 31 July 2009, each share will have one vote and equal rights to any dividend paid. All shares will have equal rights.

16. When will the shareholders of Agrofin receive the Fiskars shares due to them as a merger consideration in their book-entry account?
Approximately 3 August 2009.