中国国际金融股份有限公司 关于富士康工业互联网股份有限公司 中国国际金融股份有限公司（以下简称"保荐机构"或"中金公司"）作为 富士康工业互联网股份有限公司（以下简称"工业富联"或"公司"）首次公开 发行 A 股股票并上市及持续督导的保荐机构，根据《中华人民共和国公司法》 《中华人民共和国证券法》《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》等有关法律法规和规范性文件的要求， 就公司 2024 年度差异化分红事项进行了核查，核查情况及核查意见如下： 一、 本次差异化分红的原因 公司 2024 年年度股东大会审议通过的《关于 <富士康工业互联网股份有限公> 司 2024 年度利润分配预案>的议案》，本次利润分配方案向全体股东每 10 股派 送现金红利 6.40 元(含税)，公司本次不进行送股或资本公积金转增股本。 根据《富士康工业互联网股份有限公司 2019 年股票期权与限制性股票激励 计划(草案修订稿)》有关规定，公司分别于 2023 年 12 月 31 日召开的第三届董 事会第七次会议、于 2024 年 4 月 30 日召开的第三届董事会第十一次会议、于 开的第三届董 ...

Core Viewpoint - The article discusses the differentiated dividend distribution plan of Shanghai United Imaging Healthcare Co., Ltd. for the year 2024, highlighting the rationale, calculation basis, and implications of the plan [1][2][4]. Group 1: Reasons for Differentiated Dividend - The company has approved a share repurchase plan with a total fund of no less than RMB 400 million and no more than RMB 800 million, aimed at employee stock ownership plans or equity incentives [1]. - The repurchased shares do not have rights to profit distribution or capital reserve conversion, necessitating the differentiated dividend distribution for 2024 [2]. Group 2: Differentiated Dividend Plan - The company plans to distribute a cash dividend of RMB 0.80 per 10 shares (tax included) to all shareholders, without capital reserve conversion or bonus shares [2]. - The total number of shares eligible for the dividend is calculated as 820,023,872 shares, leading to an expected total cash dividend of RMB 65,601,909.76 (tax included) [2]. Group 3: Calculation Basis for Dividend - The reference price for ex-dividend is calculated based on the last closing price of RMB 124.84, with the actual cash dividend per share being RMB 0.08 [3]. - The virtual cash dividend per share is approximately RMB 0.0796, leading to a minimal impact on the ex-dividend reference price [4]. Group 4: Sponsor's Review Opinion - The sponsors, CITIC Securities and China International Capital Corporation, confirm that the differentiated dividend distribution complies with relevant laws and regulations, and does not harm the interests of the company or its shareholders [4].

Core Viewpoint - The legal opinion from Beijing Zhonglun Law Firm confirms that Haier Smart Home 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 [8]. Group 1: Differentiated Dividend Distribution - The differentiated dividend distribution is based on the company's 2024 profit distribution plan, which proposes a cash dividend of RMB 9.65 per 10 shares (including tax) for all shareholders, excluding shares held in the repurchase account [5][6]. - As of the date of the legal opinion, the company has repurchased a total of 59,919,870 shares, with 31,481,400 shares held in the repurchase account, which do not participate in the profit distribution [3][4]. Group 2: Impact on Ex-Dividend Price - The actual cash dividend per share is RMB 9.65, and the total number of shares eligible for distribution is 6,194,231,825 shares after excluding repurchased shares [6]. - The ex-dividend reference price calculated based on actual distribution is approximately RMB 23.96 per share, while the virtual distribution reference price is approximately RMB 23.97 per share, indicating a minimal impact of 0.0388% on the ex-dividend price due to the shares in the repurchase account not participating in the dividend [6][7]. Group 3: Legal Compliance - The legal opinion asserts that the differentiated dividend distribution adheres to the Company Law, Securities Law, and other relevant regulations, confirming that it does not infringe upon the rights of the company or its shareholders [8].

Core Viewpoint - The legal opinion issued by Zhejiang Liuhe Law Firm confirms the compliance of the differentiated dividend distribution plan for Caitong Securities Co., Ltd. for the year 2024 with relevant laws and regulations, ensuring no harm to the interests of the company and its shareholders [2][6]. Group 1: Differentiated Dividend Distribution - The differentiated dividend distribution is based on the approval of the 2024 annual profit distribution plan, which includes a cash dividend of 1.10 yuan (tax included) for every 10 shares held by A-share shareholders registered on the equity registration date [4][6]. - The total share capital of the company as of July 16, 2025, is 4,643,760,927 shares, with 40,741,986 shares repurchased and not participating in the dividend distribution [4][5]. - The company plans to maintain the cash dividend per share at 1.10 yuan, adjusting the total distribution amount based on the actual number of shares participating in the distribution [4][5]. Group 2: Legal Compliance - The legal opinion states that the differentiated dividend distribution complies with the Company Law, Securities Law, and relevant regulations from the Shanghai Stock Exchange, ensuring no detriment to the interests of the company and its shareholders [2][6]. - The law firm conducted necessary verifications and reviewed relevant documents to ensure the legality of the differentiated dividend distribution [2][3].

Core Points - The company announced a cash dividend of 0.11 CNY per share for the fiscal year 2024, approved at the annual shareholders' meeting on June 19, 2025 [1][2] - The record date for the dividend distribution is July 24, 2025, with the ex-dividend date also set for July 25, 2025 [1][3] - The total cash dividend distribution amounts to approximately 506.33 million CNY, based on a total share capital of 4,643,760,927 shares [2][3] Dividend Distribution Details - The cash dividend of 0.11 CNY per share is inclusive of tax, and the total amount will be adjusted if there are changes in the share capital before the record date [2] - The company will suspend the conversion of its convertible bonds from July 17, 2025, until the record date to maintain the total share capital [2] - Shares held in the company's repurchase account will not participate in this dividend distribution [2][5] Tax Implications - For individual shareholders holding shares for over one year, the dividend income is exempt from personal income tax, resulting in a net cash dividend of 0.11 CNY per share [6] - For shares held for one year or less, the tax will be calculated upon the sale of the shares, with a potential tax burden of 20% for holdings of one month or less [6][8] - For qualified foreign institutional investors (QFII), a 10% withholding tax will apply, leading to a net cash dividend of 0.099 CNY per share [7][9] Implementation of Dividend Distribution - The cash dividends will be distributed through the China Securities Depository and Clearing Corporation Limited, Shanghai Branch, to shareholders registered by the record date [3][4] - Shareholders who have completed designated transactions can receive their cash dividends on the payment date, while those who have not will have their dividends held until the transaction is completed [3][4]

Group 1 - The core point of the article is the differentiated dividend distribution plan approved by the board of Wuhan Changying Tongguang Technology Co., Ltd. and the rationale behind it [1][5] - The company plans to repurchase shares using excess funds, with a total repurchase amount between RMB 20 million and RMB 40 million, at a price not exceeding RMB 33.13 per share, within a 12-month period [1][2] - The differentiated dividend distribution will result in a cash dividend of RMB 0.5 per 10 shares, with a total cash dividend amounting to RMB 5,967,004.95, accounting for 33.26% of the profit attributable to shareholders for the fiscal year 2024 [2][3] Group 2 - The number of shares eligible for profit distribution is calculated by deducting the shares held in the repurchase account from the total shares, resulting in 119,258,828 shares eligible for the dividend [3][4] - The reference price for ex-dividend trading is calculated as RMB 33.36 per share, based on the previous closing price of RMB 33.41 and the cash dividend [4] - The differentiated dividend distribution complies with relevant laws and regulations, ensuring no harm to the interests of the company and all shareholders [5]

Group 1 - The core opinion of the article is that the differentiated dividend distribution plan proposed by the company complies with relevant laws and regulations, and does not harm the interests of the company and its shareholders [6] Group 2 - The differentiated dividend plan involves distributing a cash dividend of 0.40 yuan (including tax) for every 10 shares to all shareholders, with a total share capital of 2,529,575,634 shares as of December 31, 2024 [2][4] - The company has repurchased 25,074,866 shares, which will not participate in the profit distribution, leading to a difference in the total share capital and the shares eligible for distribution [4][5] Group 3 - The calculation of the ex-dividend reference price is based on the closing price of 4.23 yuan per share, resulting in an ex-dividend reference price of approximately 4.19 yuan per share [5] - The impact of the differentiated dividend on the company's stock ex-dividend reference price is minimal, estimated at less than 1% [5][6]

Core Viewpoint - The legal opinion letter from Grandall Law Firm (Shanghai) addresses the differentiated dividend distribution plan of Furande Co., Ltd. for the end of 2024, confirming its compliance with relevant laws and regulations [1][5]. Group 1: Differentiated Dividend Distribution - The differentiated dividend distribution is based on the total share capital as of the record date, proposing a cash dividend of 1.50 RMB per 10 shares (before tax) [3][4]. - The company will not issue bonus shares or convert capital reserves into share capital as part of this distribution [3][4]. Group 2: Share Buyback and Rights - Shares repurchased by the company will not participate in the profit distribution, as they do not hold voting rights or rights to dividends [2][4]. - As of July 2, 2025, the company has repurchased a total of 1,913,100 shares, which will be excluded from the dividend distribution [3][4]. Group 3: Calculation Basis for Dividend - The calculation for the differentiated dividend distribution is based on the total shares minus the repurchased shares, ensuring compliance with the Shanghai Stock Exchange regulations [4][5]. - The impact of the differentiated dividend on the ex-dividend reference price is minimal, with an absolute value impact of less than 1% [5]. Group 4: Legal Compliance - The differentiated dividend distribution plan meets the requirements of the Company Law, Securities Law, and relevant regulations, ensuring no harm to the interests of the company and its shareholders [5].

Core Viewpoint - The company is implementing a differentiated dividend distribution plan, which includes a cash dividend of 2.55 RMB per 10 shares, while excluding shares held in the repurchase account from profit distribution [2][4]. Group 1: Reasons for Differentiated Dividend - The company held a board meeting on April 24, 2024, to approve a share repurchase plan, with a total repurchase amount not less than a specified amount per share, aimed at employee stock ownership plans or equity incentives [1]. - The repurchase price cap was adjusted from 23 RMB to 22.76 RMB per share, effective June 14, 2024, with a total of 6,124,910 shares repurchased by April 7, 2025 [1]. Group 2: Dividend Distribution Plan - The company plans to distribute a cash dividend of 2.55 RMB per 10 shares (tax included) to all shareholders, with no capital reserve transfer or bonus shares [2]. - The total share capital is 409,861,106 shares, and after excluding the repurchased shares, the base for calculating the cash dividend is 403,736,196 shares, resulting in a total cash dividend distribution of approximately 102,952,729.98 RMB (tax included) [2]. Group 3: Calculation Basis for Dividend - The profit distribution will be based on the total share capital minus the shares held in the repurchase account as of the equity registration date [2]. - The cash dividend per share is calculated as approximately 0.251 RMB per share, based on the formula provided [3]. Group 4: Impact on Ex-Dividend Price - The ex-dividend reference price is calculated as (previous closing price - cash dividend) / (1 + change in circulating shares ratio), with the circulating shares ratio being 0 due to no changes in circulating shares [3][4]. - The calculated ex-dividend reference price is approximately 17.215 RMB per share, based on the previous closing price of 17.47 RMB [4][5]. Group 5: Verification by Sponsoring Institutions - The sponsoring institutions have verified that the differentiated dividend distribution complies with relevant laws and regulations, and does not harm the interests of the company or its shareholders [5].

Core Viewpoint - The legal opinion from Beijing Deheng Law Firm confirms that Jiangxi Copper 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 [6]. Group 1: Reasons for Differentiated Dividend - The company held a board meeting on February 19, 2024, approving a share repurchase plan, which was completed by May 17, 2024, with a total of 10,441,768 A-shares repurchased [2][4]. Group 2: Differentiated Dividend Plan - The company plans to distribute a cash dividend of 7 RMB (including tax) for every 10 shares, based on a total share capital of 2,075,247,405 shares, excluding the repurchased shares [4][5]. - The total cash dividend to be distributed amounts to 1,445,363,945.90 RMB [5]. Group 3: Calculation Basis for Differentiated Dividend - The reference price for the ex-dividend (ex-rights) calculation is determined by the formula: (previous closing price - cash dividend) [5]. - The actual ex-rights reference price calculated is approximately 21.49 RMB per share, with a minimal impact of less than 1% on the stock price due to the differentiated dividend [5]. Group 4: Conclusion - The legal opinion concludes that the differentiated dividend distribution is in accordance with the Company Law, Securities Law, and other relevant regulations, and does not harm the interests of the company or its shareholders [6].