MOS

Business Context and Reporting Period

Company: The Mosaic Company
Filing Type: Form 8-K (Current Report)
Date of Report: October 26, 2009
Event: Regulation FD Disclosure regarding a special dividend announcement.

Key Financial Metrics

This filing does not report standard operating metrics such as revenue, profit, cash flow, margins, debt, or liquidity. The primary financial data disclosed relates to a capital distribution event:

• Special Dividend Amount: Approximately $580 million.
• Dividend Per Share: $1.30 per share of common stock.
• Payment Date: December 3, 2009.
• Record Date: November 12, 2009.

Material Changes

The filing announces a one-time special dividend. No material changes to operating results, debt levels, or liquidity positions are detailed in this specific document. The filing notes that the Company's cash allocation policy remains unchanged following this distribution.

Guidance, Outlook, and Management Commentary

Cash Allocation Policy: Management reaffirmed the existing hierarchy for cash usage:

1. Invest in the Company's business.
2. Preserve a healthy liquidity and strategy buffer for flexibility.
3. Distribute excess cash to shareholders in amounts, form, and timing as determined by the Board of Directors.

Regular Dividends: The Company intends to continue issuing its regular quarterly dividend for the remainder of the year, subject to Board approval.

Investor Verification Checklist

• Verify the record date (November 12, 2009) to confirm eligibility for the $1.30 special dividend.
• Confirm the payment date of December 3, 2009.
• Review subsequent filings for the Board's approval of regular quarterly dividends for the remainder of 2009.
• Check the Company's most recent 10-Q or 10-K for current liquidity levels to assess the impact of the $580 million cash outflow.