Securities code: Puya Semiconductor (Shanghai) Co.Ltd(688766) securities abbreviation: Puya Semiconductor (Shanghai) Co.Ltd(688766) Announcement No.: 2022019 announcement on the implementation of annual equity distribution of Pran semiconductor (Shanghai) Co., Ltd. in 2021
The board of directors and all directors of the company guarantee that there are no false records, misleading statements or major omissions in the contents of the announcement, and bear legal responsibility for the authenticity, accuracy and integrity of the contents according to law.
Important content tips:
Whether all the initial strategic placement shares have been listed and circulated: no
Whether differential dividend transfer is involved: no
Distribution proportion per share
Cash dividend per share: RMB 0.8040
Conversion of 0.4 shares per share
Relevant date
Ex right (interest) date on the equity registration date, cash dividend payment under the condition of new unlimited sale, and listing date of nitong shares
2022/5/24 2022/5/25 2022/5/26 2022/5/25
1、 Session and date of the general meeting of shareholders adopting the plan of distribution and conversion of share capital
The profit distribution and share capital conversion plan was reviewed and approved by the 2021 annual general meeting of shareholders on May 9, 2022. 2、 Distribution and conversion of share capital scheme 1 Distribution year: 2021 Assigned to:
As of the afternoon of the equity registration date, after the closing of Shanghai Stock Exchange, all shareholders of the company registered with China Securities Depository and Clearing Co., Ltd. Shanghai Branch (hereinafter referred to as “China Securities Depository and clearing Shanghai Branch”). 3. Distribution plan:
In this profit distribution and share capital conversion, based on the 36228719 shares of the company’s total share capital before the implementation of the scheme, a cash dividend of RMB 0.8040 per share (including tax) is distributed to all shareholders, and a total of RMB 2912789008 (including tax) is transferred to all shareholders with the capital reserve. The total share capital after this distribution is 50720207 shares. 3、 Relevant date
Ex right (interest) date on the equity registration date, cash dividend payment under the condition of new unlimited sale, and listing date of nitong shares
2022/5/24 2022/5/25 2022/5/26 2022/5/25
4、 Implementation measures for distribution and conversion of capital stock 1 Implementation measures
(1) The dividends of all shareholders of the company (including tradable shares with unlimited sales conditions and tradable shares with limited sales conditions) are entrusted to China Clearing Shanghai branch through its capital clearing system to the shareholders who are registered after the closing of the Shanghai Stock Exchange on the equity registration date and have handled the designated transactions with the members of the Shanghai Stock Exchange. Investors who have handled designated transactions can receive cash dividends at their designated securities business department on the dividend payment day. Shareholders’ dividends who have not handled designated transactions are temporarily kept by China Clearing Shanghai branch and distributed after handling designated transactions. (2) The converted share capital shall be directly included in the shareholder’s account in proportion by China Clearing Shanghai branch according to the number of shares held by registered shareholders after the closing of Shanghai Stock Exchange on the equity registration date. 2. Self distribution object
None 3 Tax deduction description
(1) For natural person shareholders and securities investment funds holding tradable shares without restrictions of the company, in accordance with the relevant provisions of the notice on issues related to the implementation of differentiated individual income tax policies for dividends and bonuses of listed companies (CS [2012] No. 85) and the notice on issues related to differentiated individual income tax policies for dividends and bonuses of listed companies (CS [2015] No. 101), when the company distributes dividends, If the holding period of a listed company’s shares obtained by an individual from the public offering and transfer market (refers to the holding time from the date of obtaining the listed company’s shares from the public offering and transfer market to the day before the transfer and delivery of the shares) exceeds one year, the dividend income is temporarily exempted from individual income tax, and the actual cash dividend per share is RMB 0.8040 before tax; If the holding period is less than one year (including one year), the individual income tax will not be withheld temporarily, and the actual cash dividend distributed per share is RMB 0.8040 before tax. When the shares are transferred, China Clearing Shanghai Branch will calculate the tax payable according to the holding period, and the securities company and other share custody institutions will deduct it from its capital account and transfer it to China Clearing Shanghai Branch, China Clearing Shanghai branch shall transfer the tax to the company within 5 working days of the next month, and the company shall report and pay the tax to the competent tax authority within the legal declaration period of the month in which the tax is received.
The specific actual tax burden is: if the shareholding period is within one month (including one month), the full amount of dividend income is included in the taxable income, and the actual tax burden is 20%; If the shareholding period is more than one month to one year (including one year), it shall be included in the taxable income by 50% temporarily, and the actual tax burden is 10%; If the shareholding period exceeds one year, the dividend income shall be exempted from individual income tax temporarily.
(2) For the cash dividends of natural person shareholders and securities investment funds holding tradable shares with limited sales conditions of the company, according to the relevant provisions of the notice on issues related to the implementation of differentiated individual income tax policies for dividends and bonuses of listed companies (CS [2012] No. 85), the dividends obtained after the lifting of the ban shall be calculated and taxed in accordance with the provisions, and the holding time shall be calculated from the date of lifting the ban; The dividends obtained before the lifting of the ban are temporarily reduced by 50% and included in the taxable income. The individual income tax is calculated and levied at the tax rate of 20%, the actual tax burden is 10%, and the actual cash dividend after tax is RMB 0.7236 per share.
(3) For qualified foreign institutional investors (“QFII”) holding the company’s shares, the company will withhold and pay enterprise income tax at the rate of 10% in accordance with the notice of the State Administration of Taxation on issues related to withholding and paying enterprise income tax for dividends, bonuses and interests paid by Chinese resident enterprises to QFII (Guo Shui Han [2009] No. 47), and issue a cash dividend of RMB 0.7236 per share after deduction. If the relevant shareholders believe that the dividend income they obtain needs to enjoy any tax treaty (arrangement) treatment, the shareholders can apply to the competent tax authority after obtaining the dividend in accordance with the relevant provisions.
(4) For Hong Kong market investors (including enterprises and individuals) who invest in the company’s shares through Shanghai Stock connect (if any), the dividends will be distributed in RMB by the company through China Clearing Shanghai branch according to the account of the nominal holder of the shares; The tax deduction shall be implemented in accordance with the notice of the Ministry of finance, the State Administration of Taxation and the CSRC on the tax policies related to the pilot of the trading interconnection mechanism of Shanghai Hong Kong stock market (CS [2014] No. 81). The company withholds income tax at the tax rate of 10%, and actually distributes cash dividend of RMB 0.7236 per share after tax.
If the relevant shareholders believe that the dividend income they obtain needs to enjoy any tax treaty (arrangement) treatment, the shareholders can apply to the competent tax authority after obtaining the dividend in accordance with the relevant provisions.
(5) For other institutional investors and corporate shareholders, the company will not withhold income tax. Such shareholders shall pay cash dividend income tax by themselves in accordance with the relevant provisions of the enterprise income tax law of the people’s Republic of China and other tax laws. The actual cash dividend distributed by the company per share is RMB 0.8040. 5、 Statement of changes in share capital
Total amount of changes before and after this change
Total share capital 362287190144914881449148850720207
Whether all the initial strategic placement shares of the company have been listed and circulated: No. VI. description of diluted earnings per share
After the implementation of the share transfer scheme, the earnings per share in 2021 calculated by diluting the total new share capital of 50720207 shares is 6.89 yuan. 7、 Relevant consultation methods
The shareholders of the company can consult the relevant matters of the implementation of this equity distribution in the following ways on working days.
Contact Department: Board Office of Pran semiconductor (Shanghai) Co., Ltd
Tel.: 02160791797
It is hereby announced.
Board of directors of Pran semiconductor (Shanghai) Co., Ltd. May 19, 2022
