Core Viewpoint - Beijing World Diamond Tools Co., Ltd. has announced a differentiated cash dividend distribution plan, with a cash dividend of 0.22 RMB per share for shareholders [1][4]. Dividend Distribution Plan - The company will distribute a cash dividend of 2.2 RMB for every 10 shares held, with no capital reserve fund conversion or bonus shares issued [1][2]. - The total number of shares eligible for the dividend is based on the total share capital minus shares held in the company's repurchase account [1][2]. - The cash dividend will be distributed to all shareholders registered by the end of the trading day on the equity registration date [1][2]. Tax Implications - For individual shareholders holding unrestricted shares for over one year, the dividend income is exempt from personal income tax [3][4]. - For shares held for one year or less, the company will not withhold personal income tax at the time of distribution; tax will be calculated based on the holding period when the shares are sold [4]. - The actual cash dividend after tax for shareholders holding shares for less than one month is 0.176 RMB per share, while for those holding between one month and one year, it is 0.198 RMB per share [4][5]. Implementation Details - The cash dividends will be distributed through China Securities Depository and Clearing Corporation Limited, Shanghai Branch, to shareholders who have registered their designated trading accounts [2][6]. - Shareholders who have not designated a trading account will have their dividends held by the clearing company until they complete the necessary procedures [2][6].
沃尔德: 2024年年度权益分派实施公告