Core Viewpoint - The company, Xi'an Plater Technology Co., Ltd., has announced a differentiated cash dividend distribution plan for the fiscal year 2024, which was approved at the annual shareholders' meeting on June 9, 2025 [1][2]. Dividend Distribution Plan - The company will distribute a cash dividend of 0.112 CNY per share, amounting to a total cash dividend of approximately 30.18 million CNY (including tax) based on a total share capital of 271,768,196 shares [2][5]. - The 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]. Calculation of Ex-Dividend Price - The ex-dividend reference price will be calculated using the formula: Ex-dividend reference price = (previous closing price - cash dividend) / (1 + change in circulating shares ratio) [2]. - Since the company is only conducting a cash dividend and there will be no change in circulating shares, the circulating shares change ratio is 0 [2]. Tax Implications - For individual shareholders holding unrestricted circulating shares for more than one year, the cash dividend is exempt from personal income tax, resulting in a net cash dividend of 0.112 CNY per share [4][5]. - For shares held for less than one year, the tax will be calculated upon transfer, with a tax rate of 20% for shares held for one month or less [5][6]. - For qualified foreign institutional investors (QFII), a 10% withholding tax will apply, resulting in a net cash dividend of 0.1008 CNY per share [5][6]. Implementation Details - Shares held in the company's repurchase account will not participate in the profit distribution [2][3]. - Cash dividends for unrestricted circulating shares will be distributed through the China Securities Depository and Clearing Corporation Limited, Shanghai Branch [3].

Group 1 - The company has approved a differentiated dividend distribution plan for the fiscal year 2024, which will be based on the total share capital after deducting shares held in the repurchase account [1][2] - The first share repurchase was completed on November 27, 2024, with a total of 532,360 shares repurchased at a price not exceeding 65.34 CNY per share, using a total fund of no less than 20 million CNY and not exceeding 30 million CNY [1] - The second share repurchase was approved on November 27, 2024, with a total of 2,291,909 shares repurchased at a price not exceeding 74.60 CNY per share, using a total fund of no less than 70 million CNY and not exceeding 100 million CNY [2] Group 2 - The differentiated dividend plan proposes a cash dividend of 1.12 CNY per 10 shares (including tax), with no capital reserve conversion or bonus shares issued [2][3] - The actual number of shares participating in the dividend distribution is 269,476,287 shares after excluding the repurchased shares [3] - The impact of the differentiated dividend distribution on the ex-dividend reference price is less than 1%, calculated based on the closing price of 57.90 CNY per share [4] Group 3 - The sponsor, CITIC Securities, has confirmed 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 letter issued by Fangda Partners regarding Zhejiang Lianxiang Intelligent Home Co., Ltd. focuses on the differentiated profit distribution plan for the year 2024, specifically addressing the special ex-rights and ex-dividend treatment related to this distribution [1][2][10] Group 1: Legal Framework and Verification - The legal opinion is based on the Securities Law of the People's Republic of China, the Shanghai Stock Exchange trading rules, and the company's articles of association [2] - The law firm conducted necessary verification of documents provided by the company and confirmed the authenticity and legality of the materials [2][3] - The opinion does not cover accounting, auditing, asset evaluation, or investment decisions, as the law firm does not possess the qualifications to comment on these matters [3][4] Group 2: Differentiated Dividend Plan - The differentiated dividend plan is a result of the company's share repurchase program, which aims to use repurchased shares for employee stock ownership plans and/or equity incentives [5] - The total amount for the share repurchase is set between RMB 25 million and RMB 50 million, with a maximum repurchase price of RMB 23.82 per share [5] - As of November 2024, the company had repurchased a total of 3,332,153 shares, which are held in a dedicated repurchase account [5][6] Group 3: Dividend Distribution Details - The company plans to distribute a cash dividend of RMB 1.00 per 10 shares (including tax) to all shareholders, excluding shares held in the repurchase account [7] - The total number of shares issued by the company is 103,627,000, with 4,484,912 shares held in the repurchase account, affecting the dividend distribution [7][8] - The ex-rights and ex-dividend reference price is calculated to be RMB 16.18 per share, with minimal impact on the stock price [8][9] Group 4: Conclusion - The law firm concludes that the differentiated dividend distribution does not violate relevant laws and regulations and does not harm the interests of the company or its shareholders [9][10]

中信证券股份有限公司 关于湖北江瀚新材料股份有限公司 差异化分红事项的核查意见 中信证券股份有限公司（以下简称"保荐人"）作为湖北江瀚新材料股份有限公司 （以下简称"公司"）的保荐人和持续督导机构，根据《中华人民共和国公司法》 《中华 人民共和国证券法》《上海证券交易所上市公司自律监管指引第 7 号——回购股份》等 法律法规，对公司 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"）进行了核查，具体情况如下： 一、本次差异化分红的原因 公司于 2024 年 2 月 2 日召开第一届董事会第十九次会议，审议通过《关于以集中 竞价交易方式回购股份的议案》，同意公司使用自有资金 5,000-10,000 万元（上下限均 含本数）以不超过 23.50 元/股（含本数）价格回购股份，本次回购的期限为董事会审议 通过本次回购方案之日起不超过 3 个月。公司于 2024 年 4 月 15 日召开第二届董事会第 三次会议，审议通过《关于回购股份价格上限调整的议案》，同意将本次回购股份价格 上限由不超过人民币 23.50 元/股调整为不超过人民币 25.00 元/股。公司于 2024 年 4 月 同意 ...

第一部分 引言 湖南启元律师事务所（以下简称"本所"）受爱威科技股份有限公司（以 下简称"公司"或"爱威科技"）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回购股份实施细则》（以下简称"《回购细则》"）、 《上海证券交易所股票上市规则》（以下简称"《上市规则》"）等法律、行政 法规、部门规章、其他规范性文件的有关规定以及《爱威科技股份有限公司章程》 （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（以下简称"本次差异化分红"）相关事项，按照中国律师行业公认的业务标 准、道德规范和勤勉尽责精神，出具本法律意见。 湖南启元律师事务所 关于爱威科技股份有限公司差异化分红事项 的法律意见书 ·湖南启元律师事务所· HUNAN QIYUAN LAW FIRM 湖南省长沙市芙蓉区建湘路 393 号世茂环球金融中心 63 层 410000 电话：0731-82953778 传真：0731-82953779 网站：http://www.qiyuan.com 二〇二五年六月 湖南启元律师事务所 关 ...

Core Viewpoint - The company is implementing a differentiated dividend distribution plan for the fiscal year 2024, which includes a cash dividend of RMB 0.225 per share, while shares repurchased will not participate in profit distribution [5][7]. Group 1: Reasons for Differentiated Dividend - The company plans to repurchase shares using its own funds, with a budget between RMB 150 million and RMB 300 million, specifically for an employee stock ownership plan [1]. - The repurchase period is set from March 7, 2022, to March 6, 2023, during which the company repurchased a total of 18,381,291 shares [1]. - A subsequent resolution increased the repurchase budget to between RMB 250 million and RMB 500 million, with a total of 23,980,100 shares repurchased by January 30, 2025 [2]. Group 2: Dividend Distribution Plan - The company intends to distribute a cash dividend of RMB 0.225 per share to all shareholders, with no stock dividends or capital reserve transfers planned for the year [5]. - As of June 17, 2025, the total share capital is 1,524,654,505 shares, and after excluding the repurchased shares, the actual shares participating in the distribution amount to 1,495,286,114 shares [5][6]. Group 3: Calculation Basis for Dividend - The dividend distribution will be based on the total share capital excluding repurchased shares, with the calculation of the ex-dividend reference price showing minimal impact from the repurchased shares [6]. - The calculated ex-dividend reference price is RMB 10.3150 per share, with a negligible impact of less than 1% from the repurchased shares on the reference price [6]. Group 4: Verification Opinion - The underwriting institution, Shenwan Hongyuan, confirms that the differentiated dividend distribution complies with relevant laws and regulations, ensuring no harm to the interests of the company and its shareholders [7].

Core Viewpoint - The company is implementing a differentiated dividend distribution plan, which involves special handling of ex-rights and ex-dividend dates, in accordance with relevant laws and regulations [1][7]. Group 1: Reasons for Differentiated Dividend - The company approved a share repurchase plan using its own or self-raised funds, with a total repurchase amount between RMB 22 million and RMB 40 million, at a price not exceeding RMB 18 per share [2]. - The repurchased shares will be used for employee stock ownership plans or equity incentives, with a repurchase period of 12 months from the board's approval [2]. Group 2: Differentiated Dividend Plan - The company held its annual general meeting on May 28, 2025, and approved a profit distribution plan, proposing to distribute cash dividends of RMB 1.10 per 10 shares (including tax) [4]. - The total share capital of the company is 410 million shares, with 1,009,362 shares held in the repurchase account, leading to a base for cash dividend distribution of 408,990,638 shares [4]. Group 3: Calculation Basis for Differentiated Dividend - The company will only distribute cash dividends without capital reserve transfers or stock dividends, resulting in no change in circulating shares [4]. - The ex-rights and ex-dividend reference price calculations show minimal impact, with the absolute value of the impact being less than 1% [5].

Core Viewpoint - The legal opinion letter from Guohao Law Firm confirms the legality and compliance of Shanghai Wanye Enterprise Co., Ltd.'s differentiated dividend distribution for the year 2024, ensuring it aligns with relevant laws and regulations [1][2][3]. Group 1: Differentiated Dividend Application - The company approved a share repurchase plan on February 18, 2024, to buy back shares using its own funds through centralized bidding, completing the repurchase of 19,556,524 shares, which is 2.10% of the total share capital, at a total cost of approximately RMB 250 million [3][4]. - The company will not conduct capital reserve transfers or issue bonus shares, proposing a cash dividend of RMB 0.4325 per 10 shares for all shareholders, excluding the repurchased shares [4][5]. Group 2: Financial Performance and Dividend Distribution - For the fiscal year 2024, the company reported a net profit attributable to shareholders of approximately RMB 107.54 million, with a total distributable profit of about RMB 1.28 billion [5][6]. - The total cash dividend distribution amounts to approximately RMB 39.40 million, representing about 36.64% of the net profit attributable to shareholders [5][6]. Group 3: Impact on Stock Price - The differentiated dividend distribution is expected to have a minimal impact on the stock's ex-dividend reference price, calculated to be approximately RMB 13.48675, with a negligible change of about 0.00674% [7][8]. - The company will maintain the distribution ratio even if there are changes in the total share capital or the number of shares held in the repurchase account before the ex-dividend date [6][7]. Group 4: Legal Compliance - The legal opinion asserts that the differentiated dividend distribution complies with the Company Law, Securities Law, and other relevant regulations, ensuring no harm to the interests of the company and its shareholders [8].

Core Viewpoint - The legal opinion letter from Shanghai Senyue Law Firm confirms that Shanghai Longyun Cultural Technology Group Co., Ltd.'s differentiated dividend plan for 2024 complies with relevant laws and regulations, ensuring no harm to the company and its shareholders [6]. Group 1: Differentiated Dividend Plan - The company plans to distribute a cash dividend of 0.10 yuan per 10 shares (including tax) for the fiscal year 2024, totaling 921,651 yuan (including tax) [4][5]. - The total number of shares eligible for profit distribution is calculated by deducting the shares held in the repurchase account from the total share capital, resulting in 92,165,100 shares participating in the distribution [5]. - The company will not implement capital reserve transfers or bonus shares in this fiscal year, and any changes in total share capital before the record date will not affect the total distribution amount [4][5]. Group 2: Legal Compliance and Verification - The law firm conducted necessary verifications and confirmed that the company disclosed all relevant facts and documents without any omissions or false statements [2][3]. - The legal opinion emphasizes that the firm does not provide opinions on accounting, financial, or auditing matters, and the financial data referenced should not be interpreted as guarantees of accuracy [3]. - The differentiated dividend plan is deemed compliant with the Company Law, Securities Law, and the Guidelines for Share Repurchase, ensuring the protection of shareholder interests [6].

Core Viewpoint - The legal opinion letter from Grandall Law Firm (Hangzhou) addresses the differentiated dividend distribution plan for Zhejiang Haikong Nanke Huatie Intelligent Technology Co., Ltd. for the year 2024, confirming its compliance with relevant laws and regulations [3][4][7]. Group 1: Differentiated Dividend Distribution - The company plans to distribute a cash dividend of 0.253 yuan (including tax) for every 10 shares to all shareholders, with the total share capital as of June 23, 2025, being 1,990,650,596 shares [8][9]. - The total cash dividend to be distributed amounts to 50,153,575.66 yuan (including tax), based on the adjusted total number of shares eligible for the dividend distribution [9][10]. - The differentiated dividend distribution is necessitated by the company's share repurchase program, which affects the total number of shares eligible for dividends [8][9]. Group 2: Share Repurchase and Its Impact - The company has repurchased a total of 7,885,980 shares through a centralized bidding process, which will not participate in the dividend distribution [8][9]. - The repurchased shares do not have voting rights or entitlement to dividends, which is in accordance with the regulations set forth in the 7th Self-Regulatory Guideline [8][9]. - The impact of the share repurchase on the ex-dividend price is minimal, with the calculated ex-dividend reference price being approximately 9.73 yuan per share [12]. Group 3: Legal Compliance and Conclusion - The legal opinion confirms that the differentiated dividend distribution plan complies with the Company Law, Securities Law, and other relevant regulations, ensuring no harm to the interests of the company and its shareholders [7][12]. - The law firm has conducted thorough verification of the facts and documents provided by the company, ensuring the accuracy and legality of the conclusions drawn in the opinion letter [6][7].