网达软件: 国浩律师（上海）事务所关于上海网达软件股份有限公司差异化分红事项之专项法律意见书

Group 1 - The company will not conduct stock splits or capital reserve transfers, resulting in no changes to circulating shares [1] - The reference price for ex-dividend and ex-rights is calculated as 18.96 CNY per share based on the closing price of 19.11 CNY and a cash dividend of 0.15 CNY [1] - The impact of the differentiated dividend distribution on the reference price is minimal, with an absolute value change of less than 1% [1] Group 2 - The law firm concludes that the differentiated dividend distribution complies with relevant laws and regulations, including the Company Law and Securities Law of the People's Republic of China [2]