Distribution of acquisition value between shares in Bure and Capio

12/20/2000 9:40 AM EST

During 2000, Bure Equity AB (publ) distributed all the shares in its
wholly-owned subsidiary, Capio AB (publ), to the shareholders. The benefit
for shareholders to receive shares in another company free of charge is
placed on a par with a dividend. However, according to the provisions for
state tax such dividend is tax-exempt subject to certain specified
conditions. The National Tax Board has established that the aforementioned
provision regarding tax-exemption is applicable to this distribution.

Under such circumstances the proportion of the average acquisition value
of the shares in Bure, which is equivalent to change in the market value
as a consequence of the distribution, shall be regarded as acquisition
value for the distributed shares in Capio.

The last day for trading shares in Bure with a right to distribution was 6
October 2000, when the lowest price paid was SEK 90.50. The first day for
trading shares in Bure without a right to distribution was 9 October 2000,
when the lowest price paid was SEK 63. The National Tax Board has issued
recommendations in its communication, Dnr 9599-00/140, and announced that,
in these circumstances, the acquisition value should be distributed as
follows:

Recommendations:
* Of the acquisition value for shares in Bure, 70 per cent should relate
to these shares and 30 per cent to shares in Capio.

These recommendations will be applied from the 2001 assessment of tax.
The distribution ment that for each two shares in Bure one share in Capio
was distributed.

Gothenburg, 20 December 2000
Capio AB (publ)

For further information, please contact:
Ulrika Stenson, Vice President Corporate Communications,
Capio +46 31 732 40 04, +46 705 90 07 23