北京市中伦律师事务所 关于北京赛科希德科技股份有限公司 差异化分红事项的 法律意见书 致：北京赛科希德科技股份有限公司 北京市中伦律师事务所（以下简称"本所"）作为北京赛科希德科技股份有 限公司（以下简称"赛科希德"或"公司"）聘请的专项法律顾问，根据《中华 人民共和国公司法》 （以下简称"《公司法》"） 《中华人民共和国证券法》 （以下简 称"《证券法》"）《上市公司股份回购规则》（以下简称"《回购规则》"）《上海证 券交易所上市公司自律监管指引第 7 号——回购股份》 （以下简称"《监管指引第 文件以及《北京赛科希德科技股份有限公司章程》以下简称（"《公司章程》"）的 规定，按照律师行业公认的业务标准、道德规范和勤勉尽责精神，对公司 2024 年度利润分配所涉及的差异化分红（以下简称"本次差异化分红"）相关事项所 涉及的有关事实进行核查的基础上，出具本法律意见书。 就公司提供的文件、资料和陈述，本所及本所律师已得到公司的如下保证： （1）文件上所有的签名、印鉴都是真实的； （2）所有提供给本所及本所律师的文件的原件都是真实的； 法律意见书 （3）所有提供给本所及本所律师的文件的复印件都与其原件一致； （4 ...

Core Points - The company announced a differentiated cash dividend distribution plan, with a cash dividend of 0.33 RMB per share [1][2] - The total cash dividend to be distributed amounts to approximately 34.31 million RMB, based on a total share count of 103,969,944 shares [1][2] - The distribution plan was approved at the annual shareholders' meeting held on May 15, 2025 [1] Distribution Details - The company will not issue new shares or increase capital reserves through this distribution [2] - The cash dividend will be distributed to shareholders registered by the end of the trading day on the equity registration date [3] - The reference price for the ex-dividend trading will be calculated based on the previous closing price minus the virtual cash dividend of approximately 0.3232 RMB per share [2][3] Tax Implications - Individual shareholders holding shares for over one year will be exempt from personal income tax on the dividend [5] - For shares held for less than one year, the tax will be calculated upon the sale of the shares, with a maximum effective tax rate of 20% for shares held for one month or less [5][6] - Qualified Foreign Institutional Investors (QFIIs) will have a withholding tax rate of 10%, resulting in a net cash dividend of 0.297 RMB per share [6][7]

Core Viewpoint - The legal opinion letter from Beijing Zhonglun (Shenzhen) Law Firm confirms that Ningbo Water Meter (Group) Co., Ltd.'s differentiated dividend distribution plan complies with relevant laws and regulations, ensuring no harm to the interests of the company and its shareholders [11][12]. Group 1: Differentiated Dividend Distribution - The company plans to implement a differentiated dividend distribution for the fiscal year 2024, proposing a cash dividend of 0.2 RMB per share (including tax) based on a total share capital of 201,699,184 shares after accounting for repurchased shares [7][8]. - The total cash dividend to be distributed amounts to approximately 39,978,736.80 RMB, which represents 76.27% of the company's net profit attributable to shareholders for 2024, amounting to 52,417,452.39 RMB [8][12]. Group 2: Share Repurchase and Capital Reduction - The company has executed a share repurchase plan, having repurchased 3,902,780 shares, which is 1.9203% of the total share capital, with a total expenditure between 30 million and 50 million RMB [4][6]. - A portion of the repurchased shares, specifically 1,542,816 shares, has been designated for cancellation and capital reduction, thereby reducing the registered capital of the company [6][8]. Group 3: Legal Compliance and Impact Assessment - The legal opinion asserts that the differentiated dividend distribution adheres to the Company Law, Securities Law, and relevant self-regulatory guidelines, confirming that it does not infringe upon the rights of shareholders [10][12]. - The impact of the differentiated dividend distribution on the ex-dividend reference price is minimal, calculated to be less than 1%, indicating a negligible effect on the market [10][11].

Core Viewpoint - The legal opinion letter confirms that Zhejiang Taihua New Materials Group Co., Ltd.'s differentiated dividend distribution plan for 2024 complies with relevant laws and regulations, ensuring no harm to the interests of the company and its shareholders [5]. Group 1: Differentiated Dividend Distribution - The company plans to repurchase A-shares using its own funds, with a total amount not less than RMB 50 million and not exceeding RMB 100 million, at a maximum price of RMB 13.93 per share within 12 months from the board's approval [3][4]. - The maximum repurchase price will be adjusted to RMB 13.77 per share starting from June 6, 2024, following the annual equity distribution [3]. - As of March 21, 2025, the company has repurchased 5,056,042 shares, accounting for 0.57% of the total share capital, with a total expenditure of RMB 50.0614 million [4]. Group 2: Dividend Distribution Plan - The company intends to distribute a cash dividend of RMB 0.25 per share (tax included) based on a total share capital of 890,292,633 shares, excluding 216,042 shares held in the repurchase account [4]. - No bonus shares will be issued, and no capital reserve will be converted into share capital for this year's distribution [4]. - The actual number of shares participating in the profit distribution is 890,076,591 shares, and the distribution amount will be adjusted if there are changes in total share capital before the record date [4]. Group 3: Calculation Basis for Dividend Distribution - The reference price for the ex-dividend date is calculated as follows: (10.23 - 0.25) / (1 + 0) = 9.98 RMB per share [4]. - The impact of the differentiated dividend on the reference price is minimal, with an absolute value of less than 1% [4]. - The differentiated dividend distribution does not affect the profit distribution of shares held in the repurchase account [4].

Group 1 - The core opinion of the article is that Ningbo Jintian Copper Industry (Group) Co., Ltd. is implementing a differentiated dividend distribution plan for the fiscal year 2024, which has been legally reviewed and deemed compliant with relevant laws and regulations [1][5] - The differentiated dividend distribution is based on the total share capital minus the shares held in the company's repurchase account, with a proposed cash dividend of 1.10 yuan per 10 shares [3][4] - The legal opinion confirms that the differentiated dividend distribution does not harm the interests of the company or its shareholders, adhering to the Company Law and Securities Law [5] Group 2 - The company holds 32,317,091 shares in its repurchase account, which do not participate in the profit distribution [3] - The calculation for the ex-dividend reference price is based on the previous closing price minus the cash dividend, with no changes in circulating shares [4] - The impact of the differentiated dividend on the ex-dividend reference price is minimal, estimated to be less than 1% [4]

Core Viewpoint - The legal opinion letter from Anhui Tianhe Law Firm confirms that Zhangjiagang Guoda Special Materials Co., Ltd. (Guoda Special Materials) is proceeding with a differentiated dividend distribution for the fiscal year 2024, in compliance with relevant laws and regulations [2][9]. Group 1: Differentiated Dividend Distribution - The differentiated dividend distribution is based on the company's decision to repurchase shares, which will not participate in profit distribution [5][8]. - The company plans to distribute a cash dividend of 3.75 RMB per 10 shares (including tax) to shareholders, with a total cash dividend amounting to approximately 76.48 million RMB (including tax) [5][6]. - The total share capital as of March 31, 2025, is 214,242,233 shares, with 10,306,697 shares in the repurchase account, resulting in an actual participating share capital of 203,935,536 shares [5][6]. Group 2: Share Repurchase and Legal Compliance - The company has approved a share repurchase plan using self-raised funds between 200 million RMB and 400 million RMB, with a maximum repurchase price of 26.22 RMB per share [4][5]. - The legal opinion confirms that the differentiated dividend distribution complies with the Company Law, Securities Law, and relevant regulations, ensuring no harm to the interests of the company and its shareholders [9]. - The impact of the differentiated dividend distribution on the ex-dividend reference price is minimal, with an absolute value change of less than 1% [7][8].

Group 1 - The company has approved a differentiated dividend distribution plan for the 2024 fiscal year, which will be based on the total share capital minus the shares repurchased and held in a special account [5][8] - The total number of shares repurchased is 1,732,884, accounting for 1.34% of the company's total share capital, and these shares will not participate in profit distribution [5][6] - The proposed cash dividend is 2.30 yuan per 10 shares, amounting to a total distribution of approximately 29.25 million yuan (including tax) [5][6] Group 2 - The company will not issue bonus shares or convert capital reserves into share capital for the 2024 fiscal year [5][6] - The total share capital as of December 31, 2024, is 128,903,136 shares, which will be adjusted to 127,170,283 shares for the purpose of dividend distribution [6][7] - The impact of the differentiated dividend on the stock's ex-dividend reference price is minimal, estimated at approximately 0.014% [7]

Core Viewpoint - The company has announced a differentiated cash dividend distribution plan for the fiscal year 2024, with a proposed cash dividend of 0.23 yuan per share, totaling approximately 29.25 million yuan before tax [2][3]. Dividend Distribution Plan - The company will distribute a cash dividend of 2.30 yuan for every 10 shares held, based on a total share count of 128,903,136 shares, excluding shares held in the company's repurchase account [2]. - The total cash dividend amount is calculated after deducting 1,732,884 shares held in the repurchase account, resulting in a net distribution base of 127,170,283 shares [2][3]. - The company will not issue bonus shares or increase capital reserves through stock dividends for the fiscal year 2024 [2]. Relevant Dates - The key dates for the dividend distribution include the record date, ex-dividend date, and cash dividend payment date, which are specified in the announcement [3][4]. Tax Implications - For individual shareholders holding shares for over one year, the cash dividend of 0.23 yuan per share is exempt from individual income tax [4]. - For shares held for one year or less, the company will not withhold income tax at the time of distribution, but tax will be calculated and deducted upon the sale of shares [4]. - Non-resident enterprises will be subject to a 10% corporate income tax, resulting in a net cash dividend of 0.207 yuan per share [5][6]. Distribution Method - Cash dividends will be distributed through the China Securities Depository and Clearing Corporation Limited Shanghai Branch to shareholders registered by the record date [4]. - Shares held in the company's repurchase account will not participate in the profit distribution [4].

中国银河证券股份有限公司 关于禾丰食品股份有限公司差异化分红事项的 核查意见 中国银河证券股份有限公司（以下简称"中国银河证券"或"保荐机构"）作 为禾丰食品股份有限公司（以下简称"禾丰股份"或"公司"）2022年度公开发行 可转换公司债券并在上海证券交易所上市的保荐机构，根据《证券发行上市保荐业 务管理办法》《上海证券交易所股票上市规则》《上海证券交易所上市公司自律监管指 引第1号——规范运作》《上海证券交易所上市公司自律监管指引第11号——持续督 导》《上市公司股份回购规则》《上海证券交易所上市公司自律监管指引第7号—— 回购股份》等相关法律法规和规范性文件的规定，对禾丰股份2024年度利润分配所 涉及的差异化分红（以下简称"本次差异化分红"）事项进行了审慎核查，具体情况 如下： 一、本次差异化分红的原因 方式回购公司股份的方案，同意公司用自有资金回购股份用于出售，预计回购金额 为1.50-3.00亿元（含本数），回购期限不超3个月。 截 至 本 核 查 意 见 签 署 日 前 一 交 易 日 2025 年 5 月 16 日 ， 公 司 总 股 本 为 总股本865,778,296股计算合计拟派发现金红利 ...

债券代码：113647 债券简称：禾丰转债 禾丰食品股份有限公司2024年年度权益分派实施公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述或者重大遗 漏，并对其内容的真实性、准确性和完整性承担法律责任。 重要内容提示： ? 每股分配比例 A 股每股现金红利0.0580元 证券代码：603609 证券简称：禾丰股份 公告编号：2025-056 ? 相关日期 | 股份类别 | 股权登记日 | | 最后交易日 | 除权（息）日 | 现金红利发放日 | | --- | --- | --- | --- | --- | --- | | Ａ股 | 2025/6/9 | － | 2025/6/10 | 2025/6/10 | | ? 差异化分红送转： 是 一、通过分配方案的股东大会届次和日期 本次利润分配方案经公司2025 年 5 月 16 日的2024年年度股东大会审议通过。 二、分配方案 截至股权登记日下午上海证券交易所收市后，在中国证券登记结算有限责任公司上海分 公司（以下简称"中国结算上海分公司"）登记在册的本公司全体股东。 ③由于公司本次进行差异化分红，上述公式中的现金红利指根据总股本摊薄调 ...