Liberate Announces Special Dividend

Name	Symbol	Market	Type
ETFS 2x Daily Long Brent Crude	BIT:LBRT	Italy	Exchange Traded Fund

Name

Symbol

Market

Type

ETFS 2x Daily Long Brent Crude

BIT:LBRT

Italy

Exchange Traded Fund

	Price Change	% Change	Price	Bid Price	Offer Price	High Price	Low Price	Open Price	Traded	Last Trade
	-0.76	-1.40%	53.48	52.16	55.50	54.90	53.42	54.49	15,693	16:40:00

Price Change

% Change

Price

Bid Price

Offer Price

High Price

Low Price

Open Price

Traded

Last Trade

-0.76

-1.40%

53.48

52.16

55.50

54.90

53.42

54.49

15,693

16:40:00

Liberate Announces Special Dividend

31/12/2005 12:53am

PR Newswire (US)

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PALO ALTO, Calif., Dec. 30 /PRNewswire-FirstCall/ -- Liberate Technologies (OTC:LBTE.PK) announced today that its board of directors has declared a one-time special dividend of $.15 per share payable to stockholders of record January 9, 2006. The payment date for this dividend has been set for January 16, 2006, and as required by the NASD rules governing special dividends of this magnitude, the ex-dividend date will be set one business day after the payment date, or January 17, 2006. (Logo: http://www.newscom.com/cgibin/prnh/19990630/LIBERATE ) Liberate presently believes the special dividend will not be taxed as a "dividend" for U.S. federal income tax purposes, but rather will either be considered a return of capital or capital gain depending on the stockholder's investment circumstances. However a final determination of the tax treatment will not be made until after the end of the Company's tax year, May 31, 2006. Contact: Greg Wood Chief Financial Officer Liberate Technologies, 650-330-8960 http://www.newscom.com/cgi-bin/prnh/19990630/LIBERATE http://photoarchive.ap.org/ DATASOURCE: Liberate Technologies CONTACT: Greg Wood, Chief Financial Officer of Liberate Technologies, +1-650-330-8960, or Web site: http://www.liberate.com/

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LBRT ETFS 2x Daily Long Brent Crude