Core Viewpoint - The company, Shanghai Nanchip Semiconductor Technology Co., Ltd., is implementing a differentiated dividend distribution plan for the fiscal year 2024, which involves cash dividends and excludes shares repurchased by the company from participating in the profit distribution [1][2]. Group 1: Reasons for Differentiated Dividend Distribution - The company has approved a share repurchase plan, allocating between RMB 50 million and RMB 100 million to buy back shares at a maximum price of RMB 44 per share, intended for future employee stock ownership plans [1]. - The total number of shares repurchased as of the date of the verification opinion is 1,752,889 shares, which will not participate in the profit distribution [2]. Group 2: Details of the Differentiated Dividend Plan - The company plans to distribute a cash dividend of RMB 0.20 per share (tax included) to all shareholders based on the total share capital minus the shares held in the repurchase account [2]. - The total share capital as of the verification date is 425,702,911 shares, and after excluding the repurchased shares, the actual shares participating in the distribution amount to 423,950,022 shares [2]. Group 3: Calculation Basis for Dividend Distribution - The reference price for ex-dividend trading is calculated using the formula: (previous closing price - cash dividend) ÷ (1 + change in circulating shares ratio) [3]. - Since there is no change in circulating shares due to the differentiated dividend, the change in circulating shares ratio is 0, leading to a calculated ex-dividend reference price of approximately RMB 35.8200 per share based on a previous closing price of RMB 36.02 [3][4]. Group 4: Verification Opinion from the Sponsor Institution - The sponsor institution, CITIC Securities, confirms that the differentiated dividend distribution complies with relevant laws and regulations, and does not harm the interests of the company or its shareholders [5].

中信证券股份有限公司 关于杭州景业智能科技股份有限公司 "保荐人"）作为杭州景业智 能科技股份有限公司（以下简称"景业智能" "公司"）首次公开发行股票并在科 创板上市、以简易程序向特定对象发行人民币普通股（A 股）股票的保荐人，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》"）、 《证券发行上市保荐业务管理办法》 《上海证券交易所 中信证券股份有限公司（以下简称"中信证券" 上市公司自律监管指引第 7 号——回购股份（2025 年 3 月修订）》等法律法规和 规范性文件的有关规定，对景业智能 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"）出具核查意见如下： 一、本次差异化分红的原因 于以集中竞价交易方式回购公司股份方案的议案》。2024 年 1 月 5 日，公司召开 股份方案的议案》，同意公司以自有资金通过上海证券交易所交易系统以集中竞 价交易方式回购公司已发行的部分人民币普通股（A 股）股票，在未来适宜时机 用于员工持股计划或股权激励，并在股份回购结果暨股份变动公告日后三年内予 以转让；若公司未能在规定期限内转让 ...

国浩律师（上海）事务所 专项法律意见书 国浩律师（上海）事务所 关于常熟风范电力设备股份有限公司 差异化分红事项之专项法律意见书 致：常熟风范电力设备股份有限公司 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》"） 《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书不存在虚假记载、误导性陈述或者 重大遗漏。 、《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》"）等相关法律、法规及规范性文件以及《常熟风范电力设备股份 有限公司章程》（以下简称"《公司章程》"）的相关规定，本所律师就常熟风范电 力设备股份有限公司（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 ...

Core Points - The company plans to distribute a cash dividend of RMB 0.1 per share to all shareholders based on the total share capital as of the equity registration date [1][2] - The equity registration date is set for July 9, 2025, with the last trading day and the ex-dividend date both on July 10, 2025 [1][2] - The total number of shares participating in the profit distribution is 2,383,553,900 shares, with an expected total cash dividend amount of RMB 238,355,390 (including tax) [2] Dividend Distribution Plan - The profit distribution plan was approved at the company's annual general meeting on May 20, 2025 [2] - The company will not issue bonus shares or increase capital from the capital reserve this year, focusing solely on cash dividends [2] - The cash dividend per share will be adjusted based on changes in total share capital due to convertible bonds or share repurchases, but the distribution ratio remains unchanged [2] Tax Implications - Individual shareholders holding shares for over one year will not be subject to personal income tax on the dividend income, while those holding for one year or less will have tax withheld upon stock transfer [5][6] - For shareholders holding restricted shares, the tax treatment will depend on the holding period post-lifting of restrictions [6][7] - For Hong Kong investors and Qualified Foreign Institutional Investors (QFII), a 10% withholding tax will apply, resulting in a net cash dividend of RMB 0.09 per share [6][7] Contact Information - For inquiries regarding the dividend distribution, shareholders can contact the company's board office at the provided phone number and address [7]

浙江六和律师事务所 关于苏州天准科技股份有限公司 差异化分红事项的 法律意见书 浙六和法意（2025）第 0800 号 致：苏州天准科技股份有限公司 浙江六和律师事务所（以下简称"本所"）受苏州天准科技股份有限公司（以 下简称"公司"）委托，就公司 2024 年度权益分配实施差异化分红事项（以下 简称"本次差异化分红"）进行核查并出具本法律意见书。 本所律师承诺已履行法定职责，遵循了勤勉尽责和诚实信用原则，对公司实 施本次差异化分红行为的合法合规性进行了充分的核查，保证本法律意见书不存 在虚假记载、误导性陈述或重大遗漏。 本所律师同意公司将本法律意见书作为公司本次差异化分红的必备文件，随 其他材料一起报送上海证券交易所，并依法对此承担相应的法律责任。 本法律意见书仅供公司实施本次差异化分红之目的使用，未经本所律师书面 同意，不得用于其他任何目的。 基于上述，本所律师发表法律意见如下： 一、本次差异化分红的原因 于以集中竞价交易方式回购公司股份的方案》，同意公司以集中竞价交易方式回 购公司股份，回购资金总额不低于人民币 3,000 万元（含），不超过人民币 6,000 万元（含），回购价格不超过人民币 35.0 ...

证券代码：600521 证券简称：华海药业 公告编号：临 2025-078 号 债券代码：110076 债券简称：华海转债 浙江华海药业股份有限公司 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0.25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 | 2025/7/9 | － | 2025/7/10 | 2025/7/10 | | ? 差异化分红送转：是 一、 通过分配方案的股东会届次和日期 （2）本次差异化分红除权除息的计算方法 根据《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南第 除权（息）参考价格=（前收盘价格-现金红利）÷（1+流通股份变动比例）。 本次利润分配方案经公司2025 年 5 月 23 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 ...

Core Viewpoint - The legal opinion letter issued by Beijing Jindu (Chengdu) Law Firm confirms that Guojin Securities 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 [1][6][7]. Group 1: Differentiated Dividend Application - The reason for the differentiated dividend application is based on the company's share repurchase plan, which was approved by the board on August 29, 2023, with a minimum repurchase of 12,500,000 shares and a total fund of 150 million to 300 million yuan [3][4]. - As of February 2, 2024, the company completed the repurchase of 22,102,002 shares, which will not participate in the 2024 profit distribution [4][6]. Group 2: Dividend Distribution Plan - The profit distribution plan for 2024 involves distributing a cash dividend of 1.20 yuan per 10 shares, totaling approximately 442.85 million yuan, based on a total share capital of 3,712,559,510 shares, excluding repurchased shares [4][5]. - The company will maintain the per-share distribution ratio even if the total share capital changes before the ex-dividend date [5]. Group 3: Calculation Methods for Dividend Distribution - The ex-dividend price reference is calculated using the formula: (previous closing price - cash dividend) / (1 + change in circulating shares ratio), with the circulating shares ratio being 0% for this distribution [5][6]. - The actual cash dividend per share is calculated to be approximately 0.12 yuan, with the ex-dividend reference price being 8.32 yuan per share [6]. Group 4: Impact of Differentiated Dividend on Ex-Dividend Price - The impact of the differentiated dividend on the A-share ex-dividend reference price is negligible, with an absolute value impact of less than 1% [6][7]. - The shares held in the repurchase account do not participate in the dividend distribution, further minimizing the impact on the ex-dividend price [6]. Group 5: Conclusion - The legal opinion concludes that the differentiated dividend distribution plan adheres to the Company Law, Securities Law, and relevant regulations, ensuring the protection of the interests of the company and all shareholders [7].

Core Viewpoint - The company is planning a differentiated dividend distribution for the fiscal year 2024, which involves cash dividends without stock bonuses or capital increases, based on the total number of shares after accounting for share buybacks [4][5][6]. Group 1: Dividend Distribution Details - The company’s net profit attributable to shareholders for 2024 is reported as 319,324,251.63 yuan, with a proposed cash dividend of 0.635 yuan per 10 shares, totaling approximately 32,105,776.59 yuan, which represents 10.05% of the net profit [4][5]. - The total share capital as of April 17, 2025, is 511,482,781 shares, but after deducting shares in the buyback account, the base for dividend distribution is adjusted to 505,602,781 shares [4][5]. - Following a subsequent adjustment due to further share buybacks, the total cash dividend amount is revised to 32,067,676.5935 yuan [4][5]. Group 2: Legal Compliance and Procedures - The differentiated dividend distribution complies with relevant regulations, including the Company Law, Securities Law, and specific guidelines for share buybacks [5][7]. - The company will maintain the per-share distribution ratio even if the total share capital changes due to buybacks or cancellations, ensuring that the total distribution amount is adjusted accordingly [5][6]. - The calculation for the ex-dividend reference price is based on the formula that considers the previous closing price and the cash dividend, with a negligible impact on the reference price [6].

Core Points - The company has approved a differentiated cash dividend distribution plan, with a cash dividend of 0.20 RMB per share (including tax) [1][2] - The total cash dividend to be distributed amounts to approximately 77.25 million RMB (including tax) based on the adjusted total share capital [2] - The dividend distribution plan was approved at the annual general meeting held on May 19, 2025 [1] Dividend Distribution Details - The cash dividend will be distributed to all shareholders registered by the end of the trading day on the equity registration date, excluding shares held in the company's repurchase account [1][2] - The reference price for the ex-dividend date is calculated as the previous closing price minus the cash dividend of approximately 0.1931 RMB per share [3] - The company will not conduct capital reserve transfers or issue bonus shares in this distribution [2] Tax Implications - For individual shareholders holding shares for more than one year, the dividend income is exempt from personal income tax [4][5] - For qualified foreign institutional investors (QFIIs), a 10% corporate income tax will be withheld, resulting in a net cash dividend of 0.18 RMB per share [6] - Other institutional investors are responsible for their own tax declarations, with a gross cash dividend of 0.20 RMB per share [6] Implementation and Contact Information - The cash dividends will be distributed through the China Securities Depository and Clearing Corporation Limited, Shanghai Branch [3] - Shareholders with questions regarding the dividend distribution can contact the company's securities investment department at 021-61659566 [7]

Core Points - The company announced a cash dividend of 1.30 yuan per share for A shares, totaling 778,158,290 yuan (including tax) based on a total share capital of 600,000,000 shares, excluding 1,416,700 shares held in the repurchase account [2][3] - The dividend distribution plan was approved at the annual shareholders' meeting on May 20, 2025, and the record date for the dividend is set for July 4, 2025 [2][4] - The company will not issue bonus shares or increase capital from reserves in this distribution, and the reference price for ex-dividend trading will be adjusted accordingly [3][5] Dividend Distribution Details - The cash dividend will be distributed to shareholders registered with the China Securities Depository and Clearing Corporation Limited, Shanghai Branch, as of the record date [2][3] - The actual cash dividend per share after tax considerations is 1.17 yuan for shareholders subject to a 10% withholding tax [7][8] - Shareholders holding shares for more than one year will not be subject to individual income tax on the dividend [7] Implementation Method - The cash dividends for unrestricted circulating shares will be distributed through the clearing system of the China Securities Depository and Clearing Corporation Limited, while dividends for restricted shares will be paid directly by the company [5] - Shareholders who have not completed designated transactions will have their dividends held by the clearing company until the transactions are completed [5]