股票分红是如何计算和发放的？

Group 1 - The implementation of stock dividends by listed companies requires several conditions, including having distributable profits after covering previous losses and legal reserves, and approval from the board and shareholders [1] - Cash dividends are calculated by multiplying the dividend per share by the number of shares held by the shareholder, with personal income tax applicable on cash dividends as per national regulations [1][2] - Stock dividends mainly include two forms: bonus shares and capital reserve conversion to share capital, both calculated based on the original number of shares held [1] Group 2 - Key dates for dividend distribution include the record date for shareholders, the ex-dividend date when stock prices adjust, and the payment date for cash dividends or new shares [2] - According to the revised Individual Income Tax Law effective in 2025, personal shareholders must pay income tax on cash dividends and bonus shares, while capital reserve conversions may be exempt under certain conditions [2]