北京德恒（杭州）律师事务所 关于甬金科技集团股份有限公司 法律意见 杭州市上城区新业路 200 号华峰国际商务大厦 10-11 楼 邮编：310016 电话：(+86)0571-86508080 传真：(+86)0571-87357755 差异化分红事项的 法律意见 德恒【杭】书（2025）第05031号 差异化分红事项的 关于甬金科技集团股份有限公司 北京德恒（杭州）律师事务所 差异化分红事项的法律意见 北京德恒（杭州）律师事务所 关于甬金科技集团股份有限公司 （四）甬金股份已保证，其已向本所律师提供了出具本法律意见所必需的全 部有关事实材料，并且有关书面材料及书面证言均是真实、有效、完整的，无任 关于甬金科技集团股份有限公司 北京德恒（杭州）律师事务所 差异化分红事项的法律意见 何重大遗漏及误导性陈述，其所提供的复印件与原件具有一致性； （五）对于本法律意见至关重要而又无法得到独立证据支持的事实，本所律 师依赖于有关政府部门、公司、其他有关单位或有关人士出具或提供的证明文件、 证言或文件的复印件出具法律意见； （六）本所律师同意将本法律意见作为甬金股份本次差异化分红事项所必 备的法定文件随其他材料一起披露 ...

Core Viewpoint - The company has announced a cash dividend distribution plan, proposing a cash dividend of 0.30 yuan per share, which was approved at the annual shareholders' meeting on May 15, 2025 [3][4]. Dividend Distribution Plan - The cash dividend will be distributed based on the total share capital of 188,508,399 shares, with 1,842,700 shares in the repurchase account and 560,448 shares of restricted stock deducted, resulting in 186,105,251 shares eligible for profit distribution [4]. - The total cash dividend to be distributed amounts to 55,831,575.30 yuan (including tax) [4]. - The ex-dividend date is set for June 5, 2025, with the record date being June 4, 2025 [3][4]. Tax Implications - For individual shareholders holding unrestricted shares for over one year, the cash dividend is exempt from personal income tax, resulting in a net distribution of 0.30 yuan per share [6]. - For shares held for one year or less, the company will not withhold personal income tax at the time of distribution, but tax will be calculated upon the sale of the shares [6]. - For qualified foreign institutional investors (QFII), a 10% corporate income tax will be withheld, leading to a net distribution of 0.27 yuan per share [7]. Contact Information - For inquiries regarding the dividend distribution, shareholders can contact the company's board office at 0574-58225758 or via email at bydmb@biyigroup.com [8].

债券代码：113636 债券简称：甬金转债 甬金科技集团股份有限公司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0.5元 ? 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 | 2025/6/4 | － | 2025/6/5 | 2025/6/5 | | ? 差异化分红送转： 是 证券代码：603995 证券简称：甬金股份 公告编号：2025-036 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 6 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。 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》等有关 ...

广州市天河区珠江东路 32 号利通广场 29 层 邮编：510623 电话/TEL：(8620) 37392666 传真/FAX：(8620) 37392826 网址/WEB：www.kangdalawyers.com 北京 西安 深圳 海口 上海 广州 杭州 沈阳 南京 天津 菏泽 成都 苏州 呼和浩特 香港 武汉 郑州 长沙 厦门 重庆 合肥 宁波 济南 昆明 北京市康达（广州）律师事务所 关于生益电子股份有限公司差异化分红的 法律意见书 康达（广州）法意字【2025】第 0119 号 致：生益电子股份有限公司 北京市康达（广州）律师事务所（以下简称"本所"）接受生益电子股份有限 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》（以下简称"《自律监管 指引第 7 号》"）等法律、法规、规章和其他规范性文件以及《生益电子股份有 限公司章程》（以下简称"《公司章程》"）的规定，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"） ...

证券代码：688183 证券简称：生益电子 公告编号：2025-031 生益电子股份有限公司 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0.25元 ? 相关日期 股权登记日 除权（息）日 现金红利发放日 经公司 2024 年年度股东大会审议通过《2024 年度利润分配预案》，公司 2024 年度以实施权益分派股权登记日登记的总股本扣减公司回购专用证券账户中股份 为基数分配利润，向全体股东每 10 股派发现金红利 2.50 元（含税），不送红股， 不以公积金转增股本。 如在实施权益分派股权登记日之前，公司总股本扣减公司回购专用证券账户 中股份这一基数发生变动的，公司拟维持每股分配比例不变，相应调整分配总额。 如后续股份计算基数发生变化，将另行公告具体调整情况。 截至本公告披露日，公司总股本为 831,821,175 股，扣减回购专用证券账户 中股份数 15,518,757 股后的股份数为 816,302,418 股，以此计算合计拟派发现金 红利 ...

Group 1 - The core opinion of the legal opinion letter is that the differentiated dividend distribution plan of Kuaijishan Shaoxing Wine Co., Ltd. complies with relevant laws and regulations, and does not harm the interests of the company and its shareholders [8] - The company plans to distribute a cash dividend of 4.0 yuan (including tax) for every 10 shares, with a total share capital of 479,463,409 shares as of December 31, 2024, resulting in a total cash dividend of 188,185,363.60 yuan (including tax) [5][6] - The company has repurchased 9,000,000 shares, which will not participate in the dividend distribution, thus the actual participating shares for the dividend distribution will be 470,463,409 shares [5][6] Group 2 - The repurchase of shares is part of a plan to incentivize employees and will not affect the dividend distribution as the repurchased shares do not have voting rights or profit distribution rights [5][6] - The differentiated dividend distribution is calculated based on the closing price of 14.68 yuan per share on May 8, 2025, leading to an adjusted ex-dividend price of 14.28 yuan per share [6][7] - The impact of the differentiated dividend distribution on the ex-dividend reference price is minimal, estimated at 0.05%, which is less than 1% [7][8]

Core Viewpoint - Zhejiang Fulai New Materials Co., Ltd. announced its 2024 annual profit distribution plan, which includes a cash dividend and a capital increase through stock transfer [2][4]. Summary by Sections Profit Distribution and Capital Increase - The company plans to distribute a cash dividend of 1.50 RMB per 10 shares (including tax) and to increase capital by transferring 4 shares for every 10 shares held [2][3]. - The total number of shares participating in the distribution is 199,218,236 shares after excluding 2,426,950 shares held in the company's repurchase account [2][3]. Important Dates - The key dates for the distribution are as follows: - Equity registration date: May 29, 2025 - Last trading date: May 30, 2025 - Ex-dividend date: May 30, 2025 [5][4]. Tax Implications - For individual shareholders holding shares for over one year, the cash dividend is exempt from personal income tax, resulting in a net distribution of 0.15 RMB per share [6][7]. - For shares held for less than one month, a 20% tax applies, while shares held between one month and one year are taxed at 10% [7][8]. Share Capital Structure Changes - The total share capital before the distribution is 201,645,186 shares, which will increase to 281,332,480 shares after the capital increase [10]. - The diluted earnings per share for the fiscal year 2024 is projected to be 0.54 RMB after the capital increase [10]. Adjustments to Convertible Bonds - The company will adjust the conversion price of its convertible bonds in accordance with the changes in share capital due to the profit distribution [11].

| 上海市锦天城律师事务所 | | | 法律意见书 | | --- | --- | --- | --- | | 上海市锦天城律师事务所 | | | | | 关于麒盛科技股份有限公司 | | | | | 差异化分红事项的 | | | | | 法律意见书 | | | | | 地址：上海市浦东新区银城中路 501 | | 号上海中心大厦 | 9/11/12 层 | | 电话：021-20511000 传真：021-20511999 | | | | | 邮编：200120 | | | | | 上海市锦天城律师事务所 | | | 法律意见书 | | 释 义 | | | | | 在法律意见书内，除非文义另有所指，下列词语具有下述涵义： | | | | | 本所 上海市锦天城律师事务所 | 指 | | | | 公司、麒盛科技 指 | | 麒盛科技股份有限公司 | | | 麒盛科技2024年度利润分配所涉及的差异化分红 | | | | | 本次差异化分红 指 | | | | | 事项 | | | | | 上海市锦天城律师事务所出具的《上海市锦天城 | | | | | 法律意见书 指 | | 律师事务所关于麒盛科技股份有限公司 ...

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"《回购指引》"）以及《江苏浩欧博生物医药股份有限 公司章程》（以下简称"《公司章程》"）等相关法律、法规及规范性文件的规 定，本所律师就江苏浩欧博生物医药股份有限公司（以下简称"公司"）2024 年度利润分配涉及的差异化权益分派特殊除权除息处理（以下简称"差异化分红"） 相关事项出具本专项法律意见书。 按照律师行业公认的业务标准、道德规范和勤勉尽责的精神，本所律师依据 本专项法律意见书出具日以前已发生或存在的事实和我国现行法律、法规和中国 证券监督管理委员会（以下简称"中国证监会"）的有关规定发表法律意见，并 声明如下： 据《公司法》《证券法》《回购规则》《回购指引》等相关法律、法规及规范性文 件的规定及本专项法律意见书出具日前已经发生或者存在的事实，对与出具本专 项法律意见书有关的所有文件资料及证言进行了审查判断，对公司本次差异化分 红进行了充分的核查验证，保证本专项法律意见 ...

Core Viewpoint - The company Shanghai Fuje Technology Co., Ltd. has announced a differentiated cash dividend distribution plan, which was approved at the 2024 annual shareholders' meeting on April 18, 2025 [1] Dividend Distribution Plan - The company plans to distribute a cash dividend of RMB 0.20 per share (including tax) to shareholders, with a total cash dividend amounting to RMB 29,276,433.20 (including tax) based on the actual participating share capital of 146,382,166 shares [2][3] - The distribution will be based on the total share capital minus the shares held in the company's repurchase account, which amounts to 1,652,426 shares [2] Relevant Dates - The key dates for the dividend distribution are as follows: - Record date for equity registration - Ex-dividend date - Cash dividend payment date [3] Implementation Method - Cash dividends for shareholders who have not made designated transactions will be held by China Securities Depository and Clearing Corporation Limited, Shanghai Branch, until they complete the designated transaction [4] - Shareholders with unrestricted circulating shares will receive dividends according to the differentiated personal income tax policy [5][6] Taxation Details - For individual shareholders holding shares for more than one year, the dividend income is exempt from personal income tax, resulting in an actual cash dividend of RMB 0.20 per share [5] - For qualified foreign institutional investors (QFII), a 10% withholding tax will apply, leading to a net cash dividend of RMB 0.18 per share [6] - Other institutional investors and corporate shareholders will be responsible for declaring and paying their own corporate income tax, with the gross cash dividend being RMB 0.20 per share [7]