Group 1 - The core viewpoint of the article is that Anhui Transportation Construction Co., Ltd. is implementing a differentiated dividend distribution plan for the year 2024, which is legally supported and compliant with relevant regulations [1][2][7] - The company has repurchased a total of 6,546,700 shares, which will not participate in the profit distribution, leading to a differentiated dividend distribution for the remaining shares [3][5] - The proposed cash dividend distribution is 0.65 yuan (including tax) for every 10 shares held, amounting to a total cash dividend of approximately 39.80 million yuan [5][6] Group 2 - 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 [7] - The calculation for the cash dividend distribution is based on the total share capital of 618,924,235 shares, with adjustments made for the repurchased shares [5][6] - 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]

北京市嘉源律师事务所 关于春秋航空股份有限公司 西城区复兴门内大街 158 号远洋大厦 4 楼 中国·北京 北京 BEIJING·上海 SHANGHAI·深圳 SHENZHEN·香港 HONGKONG·广州 GUANGZHOU·西安 XI`AN 致：春秋航空股份有限公司 北京市嘉源律师事务所 关于春秋航空股份有限公司 差异化分红事项之 专项法律意见书 差异化分红事项之 专项法律意见书 嘉源(2025)-05-216 北京市嘉源律师事务所（以下简称"本所"）接受春秋航空股份有限公司（以 下简称"公司"或"春秋航空"）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"《回购股份指 引》"）等相关法律、法规、规范性文件及《春秋航空股份有限公司章程》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出具。 为出具本法律意见书之目的，本所经办律师依照现行有效的法律法规以及中 国证券监督管理委员会（以下称"中国证监会"）相关规章、规范性文件的要求和 规定，对与本次差异 ...

Core Viewpoint - The legal opinion from Beijing Deheng Law Firm confirms that the differentiated dividend distribution plan of Beijing Guolian Vision Information Technology Co., Ltd. complies with relevant laws and regulations, ensuring no harm to the interests of the company and its shareholders [3][5]. Group 1: Reasons for Differentiated Dividend - The differentiated dividend distribution is based on a resolution passed during the 13th meeting of the 8th Board of Directors on December 20, 2022, which approved a share repurchase plan for employee stock ownership or equity incentives [3]. - The company plans to change the purpose of part of the repurchased shares, with 1,795,500 shares being used for employee stock ownership and the remaining 1,795,500 shares to be canceled, reducing the registered capital [3][4]. Group 2: Dividend Distribution Plan - The company intends to distribute a cash dividend of 0.66 yuan per 10 shares (tax included) for the 2024 fiscal year, without capital reserve transfers or stock dividends [4]. - The total number of shares eligible for distribution is calculated as 718,742,313 shares after excluding the repurchased shares [4]. Group 3: Calculation Basis for Differentiated Dividend - The cash dividend per share is approximately 0.0658 yuan, calculated based on the total number of shares participating in the distribution [4]. - The impact of the differentiated dividend on the ex-dividend reference price is minimal, with an absolute value change of less than 1% [5]. Group 4: Compliance and Conclusion - The differentiated dividend distribution meets the requirements of the Company Law, Securities Law, and relevant regulations, ensuring no detriment to the interests of the company and all shareholders [5].

Core Points - The company announced a cash dividend of 0.065 CNY per share for its A shares [1][8] - The profit distribution plan was approved at the annual shareholders' meeting on May 19, 2025 [2] - The total cash dividend to be distributed amounts to approximately 39.8 million CNY (including tax) [2] Distribution Plan - The cash dividend will be distributed 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 [2][5] - The distribution is based on a total share capital of 618,924,235 shares, with 612,377,535 shares eligible for the dividend after excluding repurchased shares [2] - The cash dividend per share is calculated as 0.064 CNY after adjusting for the total share capital [3] Relevant Dates - The registration date for shares is July 16, 2025, with the ex-dividend date and cash dividend payment date both set for July 17, 2025 [5][9] Taxation Information - The company will not withhold personal income tax at the time of dividend distribution; however, tax will be calculated based on the holding period when shares are sold [8] - The actual cash dividend received by shareholders after tax will be 0.0585 CNY per share [8][9]

Core Viewpoint - The company, Zhuzhou Oke Carbide Precision Tool Co., Ltd., has announced a cash dividend distribution of RMB 0.15 per share for the fiscal year 2024, approved at the annual shareholders' meeting on May 22, 2025 [2][3]. Summary by Sections Dividend Distribution Plan - The company plans to distribute a cash dividend of RMB 1.5 for every 10 shares held, totaling RMB 23,629,756.20 (including tax) based on the adjusted total shares eligible for distribution [3][5]. - The total share capital is 158,781,708 shares, with 1,250,000 shares in the repurchase account excluded from the distribution, resulting in 157,531,708 shares participating in the dividend [3][5]. Taxation Details - For individual shareholders holding shares for over one year, the dividend income is exempt from personal income tax, resulting in an actual cash dividend of RMB 0.15 per share [8][9]. - For shares held for less than one year, the company will not withhold personal income tax at the time of distribution, but tax will be calculated upon transfer of shares [8][9]. - For Qualified Foreign Institutional Investors (QFII), a 10% withholding tax applies, leading to an actual cash dividend of RMB 0.135 per share after tax [9][10]. Implementation Method - The cash dividends will be distributed through the China Securities Depository and Clearing Corporation Limited, Shanghai Branch, to shareholders registered by the end of the trading day on the record date [5][6]. - Shareholders who have not completed designated transactions will have their dividends held by the clearing company until the transactions are completed [5].

Core Viewpoint - The legal opinion issued by Jincheng Tongda & Neal Law Firm confirms that Great Wall Motor Company Limited's differentiated dividend distribution plan for the 2024 fiscal year complies with relevant laws and regulations, ensuring no harm to the interests of the company or its shareholders [2][5]. Group 1: Differentiated Dividend Distribution - Great Wall Motor plans to distribute a cash dividend of RMB 0.45 per share to all shareholders, excluding shares held in the company's repurchase account, which totals 418,643 shares as of June 18, 2025 [3][4]. - The total number of A-shares before the dividend distribution is 6,240,169,933 shares, and the repurchase account shares will not participate in the profit distribution [4][5]. Group 2: Legal Compliance and Verification - The law firm conducted thorough verification of the authenticity, accuracy, and completeness of the documents provided by Great Wall Motor, ensuring that the legal opinion does not contain any false records or misleading statements [3][5]. - The differentiated dividend distribution plan adheres to the Company Law, Securities Law, and the guidelines for share repurchase, confirming its legality [5]. Group 3: Impact on Share Price - The reference price for ex-dividend trading is calculated to be approximately RMB 20.81 per share, with the impact of the differentiated dividend distribution on the reference price being less than 1%, indicating minimal effect [5].

Core Viewpoint - The legal opinion issued by Shanghai Guangfa Law Firm confirms that Wuxi Huaguang Environmental Energy 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 [3][7]. Group 1: Differentiated Dividend Distribution - The company plans to distribute a cash dividend of RMB 0.35 per share (including tax) based on the total share capital as of the dividend distribution date, excluding shares held in the repurchase account [3][5]. - As of the application date, the total share capital is 955,965,729 shares, with 9,991,050 shares in the repurchase account, resulting in 945,974,679 shares eligible for profit distribution [5][6]. - The company has accumulated a retained profit of RMB 2,241,977,693.61 as of December 31, 2024, which supports the proposed cash dividend distribution [3][4]. Group 2: Legal Compliance and Verification - The law firm conducted necessary verifications and confirmed that the documents and statements provided by the company are complete, true, and effective [2][3]. - The differentiated dividend distribution plan was approved during the company's board meeting on April 15, 2025, and is in accordance with the Company Law, Securities Law, and relevant self-regulatory guidelines [3][7]. - The law firm assumes legal responsibility for the accuracy and completeness of the legal opinion provided [2][3]. Group 3: Impact on Share Price - The reference price for ex-dividend trading is calculated based on the previous closing price adjusted for the cash dividend, with minimal impact on the share price due to the repurchase account shares not participating in the dividend [6][7]. - The calculated ex-dividend reference price is approximately RMB 10.31 per share, indicating a negligible impact of less than 1% on the share price due to the differentiated dividend distribution [6][7].

Core Viewpoint - The legal opinion letter from Guohao Law Firm confirms the legality and compliance of Jiangxi Woge Optoelectronics Group Co., Ltd.'s differentiated dividend distribution plan for the year 2024, ensuring it does not harm the interests of the company and its shareholders [2][8]. Group 1: Differentiated Dividend Distribution - The differentiated dividend distribution is based on the company's decision to repurchase shares using self-owned or self-raised funds, with a minimum repurchase price of RMB 35 per share [3][5]. - As of April 7, 2025, the company repurchased a total of 1,179,900 shares, accounting for 0.53% of the total share capital, with a total payment of RMB 30.0054 million [4]. - The company plans to distribute a cash dividend of RMB 0.5 per 10 shares to all shareholders, excluding the repurchased shares, resulting in a total of 222,297,333 shares eligible for the dividend [6]. Group 2: Financial Calculations and Impacts - The total undistributed profits as of December 31, 2024, amount to RMB 152,876,045.97, and the actual number of shares participating in the distribution is 221,632,233 [6]. - The closing price of the company's stock on June 19, 2025, was RMB 21.28 per share, and the calculated ex-dividend reference price is RMB 21.23 per share, indicating a minimal impact on the stock price [7][8]. - The absolute impact of the differentiated dividend distribution on the ex-dividend reference price is less than 1%, suggesting a negligible effect [8].

Core Viewpoint - The company, Zhuzhou Oke Carbide Precision Tool Co., Ltd., has announced a differentiated cash dividend distribution plan for its shareholders, which was approved at the 2024 annual general meeting held on May 22, 2025 [1]. Group 1: Dividend Distribution Plan - The company plans to distribute a cash dividend of RMB 0.15 per share, with a total share capital of 158,781,708 shares, excluding 23,629,756.20 shares held in the repurchase account [2]. - The differentiated dividend plan specifies that for every 10 shares held, shareholders will receive a cash dividend of RMB 1.5 (including tax), with no bonus shares or capital reserve conversion [1][2]. - The reference price for the ex-dividend date will be calculated as the previous closing price minus the cash dividend of RMB 0.1488 per share, as the circulating shares will not change [2]. Group 2: Tax Implications - For individual shareholders holding shares for more than one year, the dividend income is exempt from individual income tax, resulting in an actual cash dividend of RMB 0.15 per share [5]. - For shares held for one year or less, the company will not withhold individual income tax at the time of distribution, but tax will be calculated and withheld upon the transfer of shares [5]. - For Qualified Foreign Institutional Investors (QFIIs), a 10% withholding tax will apply, resulting in an actual cash dividend of RMB 0.135 per share after tax [6]. Group 3: Implementation Details - The cash dividends will be distributed through China Securities Depository and Clearing Corporation Limited, Shanghai Branch, to shareholders registered by the ex-dividend date [2]. - Shares held in the repurchase account will not participate in the profit distribution [3]. - Shareholders who have not completed designated transactions will have their dividends held by China Securities Depository and Clearing Corporation until the transactions are completed [2].

Core Points - The company announced a cash dividend distribution of 0.0501 CNY per share for the fiscal year 2024, approved at the annual shareholders' meeting on June 16, 2025 [2][4] - The total cash dividend to be distributed amounts to approximately 19.01 million CNY, based on a total share capital of 383,644,650 shares, excluding shares held in the repurchase account [4][5] - The dividend distribution will be executed through the China Securities Depository and Clearing Corporation Limited, with specific provisions for different types of shareholders regarding tax implications [9][12] Dividend Distribution Details - The cash dividend of 0.0501 CNY per share is applicable to all shareholders registered by the end of the trading day prior to the dividend record date [3][4] - The company will adjust the per-share cash distribution if there are changes in total share capital due to events like convertible bond conversions or share repurchases, while maintaining the total cash dividend amount [4][5] - The reference price for ex-dividend trading will be calculated based on the previous closing price minus the cash dividend, with no change in the number of circulating shares [6][7] Tax Implications - For individual shareholders holding unrestricted shares, the company will not withhold income tax at the time of dividend distribution, but tax will be calculated based on the holding period when shares are sold [9][10] - For foreign institutional investors (QFII), a withholding tax of 10% will be applied to the dividend, resulting in a net distribution of approximately 0.04509 CNY per share after tax [11][12] - Different tax treatments apply to various categories of shareholders, including those holding restricted shares and investors from Hong Kong, with specific guidelines for tax treaty benefits [10][12]