Core Viewpoint - The company has announced a cash dividend distribution plan for its shareholders, with a cash dividend of 0.002 yuan per share, approved at the annual general meeting on May 22, 2025 [1][2]. Dividend Distribution Plan - The total share capital before the distribution is 45,288,619,348 shares, and the cash dividend will be distributed based on this figure [2]. - The key dates for the dividend distribution are as follows: - Record date: June 26, 2025 - Last trading day: June 27, 2025 - Ex-dividend date: June 27, 2025 [2][5]. Implementation Method - Cash dividends for A-share shareholders will be distributed through the China Securities Depository and Clearing Corporation Limited, Shanghai Branch [3]. - Shareholders who have completed designated transactions can receive their cash dividends on the payment date at their designated securities business department [3]. - For individual shareholders holding unrestricted circulating shares, the tax treatment of dividends will depend on the holding period, with different tax rates applied based on the duration of the holding [4][6]. Taxation Details - For individual shareholders holding shares for over one year, dividend income is temporarily exempt from individual income tax; for those holding shares for one month or less, the full amount is taxable; and for those holding between one month and one year, 50% of the income is taxable [4]. - The company will not withhold individual income tax at the time of dividend distribution; instead, tax will be calculated and withheld upon the transfer of shares [4][6]. - For qualified foreign institutional investors (QFII), the company will withhold tax according to relevant regulations, and investors can apply for tax treaty benefits if applicable [5].
包钢股份: 包钢股份2024年年度权益分派实施公告