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]

Core Viewpoint - The company is conducting a differentiated dividend distribution for the fiscal year 2024, which involves special handling of rights and interests due to the existence of shares in repurchase accounts [1][6]. Group 1: Differentiated Dividend Distribution - The company plans to distribute a cash dividend of RMB 1.50 per 10 shares (including tax) based on the total share capital after deducting shares held in repurchase accounts [4][5]. - As of December 31, 2024, the company reported a net profit of RMB 79,768,308.12, with a total distributable profit of RMB 512,986,372.44 after accounting for legal reserves and previous dividends [4][5]. - The total number of shares eligible for profit distribution is calculated by excluding shares in repurchase accounts, resulting in a total of 185,182,130 shares participating in the dividend distribution [5][6]. Group 2: Legal Compliance and Verification - The law firm has verified that the company has provided complete and truthful documentation regarding the differentiated dividend distribution, ensuring compliance with relevant laws and regulations [2][6]. - The legal opinion confirms that the differentiated dividend distribution does not harm the interests of the company or its shareholders, adhering to the Company Law, Securities Law, and self-regulatory guidelines [6][7]. - The law firm has conducted thorough checks and balances to ensure the accuracy and legality of the conclusions drawn in the legal opinion [2][6].

Group 1 - The company has approved a differentiated dividend distribution plan based on the total share capital after deducting shares held in the repurchase account, proposing a cash dividend of RMB 13.00 per 10 shares [2][3] - The total cash dividend to be distributed amounts to RMB 778,158,290.00 (including tax) [2] - The reference price for ex-dividend trading is calculated as (previous closing price - cash dividend), resulting in a reference price of RMB 33.44 per share [3][4] Group 2 - The differentiated dividend distribution complies with regulations stating that shares repurchased into a special account do not participate in profit distribution [3][4] - The impact of the differentiated dividend on the ex-dividend reference price is less than 1%, indicating minimal effect on market pricing [4] - The sponsor institution has verified that the differentiated dividend distribution adheres to relevant laws and regulations, ensuring no harm to the company or shareholders [4]

Core Viewpoint - The legal opinion letter from Shanghai Jintiancheng Law Firm confirms the legality of Zhejiang Daziran Outdoor Products Co., Ltd.'s differentiated dividend distribution plan for the year 2024, which complies with relevant laws and regulations [1][4]. Group 1: Reasons for Differentiated Dividend - The company has approved a share repurchase plan to buy back shares through centralized bidding, intended for employee stock ownership plans or equity incentive plans [2][3]. - As of February 24, 2024, the company repurchased 1,284,560 shares, accounting for 0.91% of the total share capital [2][3]. Group 2: Dividend Distribution Plan - The company plans to distribute a cash dividend of 1.97 yuan (including tax) for every 10 shares, based on a total share capital of 141,573,040 shares, resulting in a total cash dividend of 27,877,533.04 yuan (including tax) [2][3][4]. - The total number of shares for dividend calculation excludes 62,720 shares held in the repurchase account [3][4]. Group 3: Impact on Ex-Dividend Price - The differentiated dividend distribution will not change the proportion of circulating shares, thus the impact on the ex-dividend reference price is minimal [4]. - The calculated ex-dividend reference price is approximately 28.123 yuan per share, with a negligible impact of about 0.000356% [4]. Group 4: Conclusion - The legal opinion concludes that the differentiated dividend distribution aligns with the Company Law, Securities Law, and relevant regulatory guidelines, ensuring no harm to the interests of the company and its shareholders [4].

Group 1 - The core stock price of Opple Lighting (603515) closed at 17.75 yuan as of June 27, 2025, reflecting a 2.66% increase from the previous week's closing price of 17.29 yuan [1] - The highest intraday price reached 17.82 yuan on June 26, 2025, while the lowest intraday price was 16.9 yuan on June 23, 2025 [1] - The current total market capitalization of Opple Lighting is 13.226 billion yuan, ranking 1st in the lighting equipment sector and 1213th among all A-shares [1] Group 2 - The company announced a cash dividend of 0.90 yuan per share (tax included) for the 2024 annual equity distribution [2] - The record date for the dividend is July 3, 2025, with the ex-dividend date and payment date both set for July 4, 2025 [2] - The differentiated dividend plan was approved at the 2024 annual shareholders' meeting on May 28, 2025, with a total profit distribution of 666,436,230.90 yuan (tax included) [2]