Core Viewpoint - The legal opinion letter addresses the differentiated dividend distribution plan of Guangzhou Zhongwang Longteng Software Co., Ltd. for the fiscal year 2024, confirming its compliance with relevant laws and regulations [1][3][9]. Group 1: Differentiated Dividend Plan - The company plans to distribute a cash dividend of 5 yuan (including tax) for every 10 shares and to increase capital by 4 shares for every 10 shares held, based on the total share capital minus shares held in the repurchase account [3][4]. - The total number of shares for the dividend distribution is 120,701,869, with a total cash dividend amounting to 60,350,934.50 yuan (including tax) and a capital increase of 48,280,748 shares [3][4]. Group 2: Reasons for Differentiated Dividend - The company previously approved a share repurchase plan with a total fund of no less than 30 million yuan and no more than 60 million yuan, with a maximum repurchase price of 350 yuan per share [4][6]. - The company completed the repurchase of 279,755 shares and transferred 177,020 shares to the employee stock ownership plan [4][6]. Group 3: Compliance and Legal Basis - 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 repurchased shares do not participate in the profit distribution or capital increase, necessitating the differentiated treatment for the dividend distribution [8][9]. Group 4: Impact on Share Price - The reference price for ex-dividend trading is calculated to be approximately 65.9857 yuan per share based on actual distribution, with a minimal impact of less than 1% on the share price due to the differentiated dividend [9].

Core Viewpoint - The legal opinion letter issued by King & Wood Mallesons Shanghai Office confirms that the differentiated dividend distribution plan proposed by Nanchao Food Group (Shanghai) Co., Ltd. complies with relevant laws and regulations, ensuring no harm to the interests of the company and its shareholders [1][4][5]. Group 1: Legal Framework and Compliance - The legal opinion is based on the Company Law (2023 revision), Securities Law, and other relevant regulations, confirming the legality of the differentiated dividend distribution [1][4]. - The law firm has ensured that all necessary facts and documents have been disclosed by the company, with no significant omissions [1][2]. Group 2: Differentiated Dividend Distribution Plan - The company plans to distribute a cash dividend of 1.70 yuan (including tax) for every 10 shares held, with a total share capital of 424,290,616 shares [4][5]. - The differentiated dividend distribution is part of a broader strategy that includes a share buyback plan approved by the board, aimed at employee stock ownership and incentive plans [4]. Group 3: Calculation and Impact of Dividend Distribution - The reference price for the ex-dividend date is calculated based on the previous closing price minus the cash dividend, resulting in a reference price of 16.45 yuan per share [5]. - The impact of the differentiated dividend on the reference price is minimal, estimated at approximately 0.008379%, indicating that the buyback shares will not significantly affect the dividend distribution [5]. Group 4: Conclusion - The legal opinion concludes that the differentiated dividend distribution plan adheres to the relevant laws and regulations, ensuring the protection of the interests of both the company and its shareholders [5].

Core Viewpoint - The legal opinion letter from Guohao Law Firm confirms that Fangda Special Steel Technology Co., Ltd.'s differentiated dividend distribution complies with relevant laws and regulations, ensuring no harm to the interests of the company and its shareholders [2][11]. Group 1: Differentiated Dividend Distribution - The differentiated dividend distribution is due to the shares repurchased by the company not participating in profit distribution, as per the regulations [7][11]. - The company plans to distribute a cash dividend of 0.33 RMB per 10 shares (including tax) for the 2024 fiscal year, with a total distribution amounting to approximately 74.68 million RMB (including tax) [8][11]. - The total share capital as of December 31, 2024, is 2,313,187,890 shares, with 50,052,659 shares held in the repurchase account excluded from the dividend distribution [8][10]. Group 2: Legal Compliance and Impact - The legal opinion confirms that the differentiated dividend distribution adheres to the Company Law, Securities Law, and relevant regulations, with no detrimental effects on shareholders [11]. - The impact of the differentiated dividend on the ex-dividend reference price is minimal, with an absolute value of less than 1% [11]. - The company has conducted thorough legal due diligence to ensure compliance with all applicable laws and regulations regarding the differentiated dividend distribution [4][11].

Core Viewpoint - The company, Suzhou Xidian New Energy Electric Co., Ltd., has announced its annual profit distribution plan for 2024, which includes a cash dividend of 0.77 yuan per share approved by the shareholders' meeting on April 18, 2025 [2][5]. Summary by Relevant Sections Dividend Distribution - The cash dividend distribution is set at 0.77 yuan per share, with a total cash distribution amounting to approximately 120.77 million yuan (including tax) based on a total share base of 156,846,830 shares after excluding shares held in the company's repurchase account [2][4]. - The reference price for ex-dividend is calculated as the previous closing price minus the cash dividend of approximately 0.75 yuan per share, as the stock's circulation shares remain unchanged [6]. Distribution Objects - The distribution applies to all shareholders registered with the China Securities Depository and Clearing Corporation Limited, Shanghai Branch, as of the close of trading on the registration date [3]. - Shares held in the company's repurchase account, totaling 4,753,170 shares, will not participate in this profit distribution [3]. Taxation Details - For individual shareholders holding unrestricted circulating shares, the actual cash dividend received will be 0.77 yuan per share, with tax implications based on holding periods [8]. - For shares held for less than one month, a 20% tax applies; for one month to one year, a 10% tax applies; and for shares held over one year, no tax is levied [8]. - For restricted shares, a 10% withholding tax will be applied, resulting in a net cash dividend of 0.693 yuan per share [9]. - The company will not withhold corporate income tax for other institutional investors, allowing them to determine their tax obligations independently [11].

安徽承义律师事务所 法律意见 书 安徽承义律师事务所 关于安徽大地熊新材料股份有限公司 差异化分红事项的 法律意见书 安徽承义律师事务所 ANHUI CHENGYI LAW FIRM 地址：合肥市怀宁路 200 号置地广场栢悦中心大厦五楼 邮编：230041 电话：0551-65609615 传真：0551-65608051 安徽承义律师事务所 法律意见书 （以下简称"《回 购股份指引》"）等法律、法规及规范性文件以及《安徽大地熊新材料股份有 限公司章程》（以下简称"《公司章程》"）就公司 2024 年度利润分配所涉及 的差异化分红事项（以下简称"本次差异化分红"）出具本法律意见书。 安徽承义律师事务所 关于安徽大地熊新材料股份有限公司 差异化分红事项的 法律意见书 （2025）承义法字第 00097 号 致：安徽大地熊新材料股份有限公司 安徽承义律师事务所（以下简称"本所"）接受安徽大地熊新材料股份有 限公司（以下简称"公司"）的委托，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》"）、 《上海证券交易所上市公司自律监管指引第 7 号——回购股份》 ...

Core Viewpoint - Suzhou Xidian New Energy Electric Co., Ltd. plans to implement a differentiated dividend distribution for the fiscal year 2024, following a share buyback program and in compliance with relevant regulations [1][4]. Summary by Sections 1. Reasons for Differentiated Dividend - The company held a board meeting on July 12, 2024, approving a share buyback plan using part of the raised funds, with a total buyback amount between RMB 55 million and RMB 110 million, at a maximum price of RMB 40 per share, within a 12-month period [1]. 2. Share Buyback Details - As of September 6, 2024, the company completed the buyback of 4,060,213 shares, representing 2.51% of the total share capital, with a total expenditure of approximately RMB 109.98 million [2]. - On September 12, 2024, the company approved another buyback plan with a budget of RMB 50 million to RMB 100 million, with shares transferred to an employee stock ownership plan [2]. 3. Dividend Distribution Plan - The company plans to distribute a cash dividend of RMB 7.7 per 10 shares, totaling approximately RMB 120.77 million, based on the adjusted total share capital after excluding shares in the buyback account [3][4]. 4. Impact on Share Price - The reference price for ex-dividend trading is calculated based on the previous closing price minus the cash dividend, with minimal impact on the reference price due to the buyback shares not participating in the dividend distribution [5]. 5. Verification by Sponsor Institution - Huatai United Securities confirmed that the differentiated dividend distribution complies with relevant laws and regulations, ensuring no harm to the interests of the company and its shareholders [6].

Core Points - The company announced a cash dividend of 0.77 CNY per share for A shares [1][2] - The total cash dividend distribution amounts to approximately 120.77 million CNY, based on a total share base of 156,846,830 shares after excluding repurchased shares [2] - The dividend distribution plan was approved at the annual shareholders' meeting held on April 18, 2025 [1][2] Dividend Distribution Details - The record date for the dividend distribution is June 4, 2025, with the ex-dividend date and last trading date on June 5, 2025 [2][3] - The company will not distribute dividends for shares held in the repurchase account, totaling 4,753,170 shares [2][3] - The reference price for the ex-dividend will be adjusted by subtracting the virtual dividend of approximately 0.75 CNY per share from the last closing price [2] Tax Implications - For individual shareholders holding unrestricted shares, the actual cash dividend received will be 0.77 CNY per share, with no withholding tax applied initially [3][4] - Different tax rates apply based on the holding period of the shares, with a maximum tax rate of 20% for shares held for one month or less [4] - For qualified foreign institutional investors (QFII), a 10% withholding tax will apply, resulting in a net dividend of 0.693 CNY per share [5][6] Consultation Information - Shareholders can contact the company's securities department for inquiries regarding the dividend distribution [6]

证券代码：688077 证券简称：大地熊 公告编号：2025-041 安徽大地熊新材料股份有限公司 本公司董事会及全体董事保证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、准确性和完整性依法承担法律责任。 重要内容提示： ? 是否涉及差异化分红送转：是 ? 每股分配比例 每股现金红利0.20元 ? 相关日期 股权登记日 除权（息）日 现金红利发放日 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安徽大地熊新材料股份有限公司（以下简称"公司"）2025 年 4 月 18 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 （公司回购专用证券账户除外）。 根据《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》等有关规定，公司回购专用证券账户中的股份数量 4,065,200 股 不参与本次利润分配。 （1）本次差异化分红方案 根据公司 2024 年年度股东大会审议通过的《关于 2024 年年度利润分配 ...

国浩律师（上海）事务所 关 于 平顶山天安煤业股份有限公司 差异化分红事项的法律意见书 上海市静安区山西北路 99 号苏河湾中心 25-28 楼 邮编：200085 电话/Tel: +862152341668 传真/Fax: +862152341670 网址/Website:http://www.grandall.com.cn 国浩律师（上海）事务所 法律意见书 国浩律师（上海）事务所 关于平顶山天安煤业股份有限公司 差异化分红事项的法律意见书 致：平顶山天安煤业股份有限公司 国浩律师（上海）事务所（以下简称"本所"）接受平顶山天安煤业股份有 限公司（以下简称"平煤股份"或"公司"）的委托，根据《中华人民共和国公 司法》《中华人民共和国证券法》《上海证券交易所交易规则》《上海证券交易 所上市公司自律监管指引第 7 号——回购股份》等有关法律法规、规范性文件和 《平顶山天安煤业股份有限公司章程》的相关规定，按照律师行业公认的业务标 准、道德规范和勤勉尽责精神，就公司 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"）相关事项出具本法律意见书。 本所律师依据本法律意见书出具日之前已经发生或存 ...

中信建投证券股份有限公司 关于浙江海正生物材料股份有限公司 差异化分红事项的核查意见 中信建投证券股份有限公司（以下简称"保荐机构"、"中信建投证券"）作为 浙江海正生物材料股份有限公司（以下简称"公司"或"海正生材"）首次公开发行 股票并在科创板上市及进行持续督导的保荐机构，根据《上海证券交易所科创板 股票上市规则》《证券发行上市保荐业务管理办法》《上海证券交易所上市公司 自律监管指引第7号——回购股份》等有关法律法规和规范性文件的要求，对海 正生材2024年度利润分配涉及的差异化分红事项进行了核查，并发表核查意见如 下： 一、本次实施差异化权益分派的原因 集中竞价交易方式回购公司股份方案的议案》，同意公司使用自有资金通过集中 竞价交易方式回购公司股份。回购股份用于公司股权激励或员工持股计划，回购 价格不超过人民币12.00元/股（含），回购资金总额不低于人民币2,000万元（含）， 不超过人民币3,000万元（含），具体回购股份的数量以回购期满时实际回购的 股份数量为准。回购期限自董事会审议通过本次回购方案之日起12个月内。 根据《上海证券交易所上市公司自律监管指引第7号——回购股份》第二十 二条规定"上 ...