Core Points - The company announced a cash dividend distribution for the year 2024, with A shares receiving a cash dividend of 0.044 CNY per share (tax included) and B shares receiving 0.006125 USD per share [1][2] Dividend Distribution Details - The total number of shares before the distribution is 243,000,000, leading to a total cash dividend payout of 10,692,000.00 CNY [2] - Key dates for the dividend distribution are as follows: - A shares: - Record date: June 10, 2025 - Ex-dividend date: June 11, 2025 - B shares: - Record date: June 13, 2025 - Last trading date: June 10, 2025 - Ex-dividend date: June 27, 2025 [1][2] Taxation and Payment Procedures - For A share holders, the actual cash dividend after tax varies based on the holding period: - Holding period within 1 month: 0.0352 CNY per share after 20% tax - Holding period between 1 month and 1 year: 0.0396 CNY per share after 10% tax - Holding period over 1 year: 0.044 CNY per share, tax exempt [4][5] - For B share holders, the cash dividend is paid in USD, with a conversion rate of 1:7.1833, resulting in a net payment of 0.006125 USD per share [6][8] Shareholder Categories and Tax Implications - Different tax treatments apply to various categories of shareholders: - Non-resident corporate shareholders face a 10% withholding tax, resulting in a net dividend of 0.005513 USD per share [6][8] - Resident individual shareholders with a holding period over 1 year are exempt from personal income tax, while those with shorter holding periods are taxed at 20% or 10% depending on the duration [7][8] - The company will not withhold taxes for other institutional investors, who will receive the full dividend of 0.044 CNY per share [6]
开开实业: 2024年年度权益分派实施公告