According to general final accounts, if there is profit, the company should complete tax responsibilities and compensate accumulated loss firstly. Then, withdraw 10% as statutory surplus reserve but not subjected to this restriction when statutory surplus reserve equals to paid in capital.

Also follow the act or competent authority regulations to withdraw special surplus reserve. If still have profit, add previous accumulated undistributed earnings and a distribution proposal to be brought out by the board of di rectors, and submit to the shareholders for resolution.

It is permitted that the shareholder dividends can be distributed as cash or stock. As principle, the amount is not lower th an 10% of the year distributable earnings. And, the percentage of cash dividends is not lower than 10% of the total shareholder dividends.

We are at a thriving stage, the profit distribution’s items and percentage are planned based on future financial need and long term operation plans, and the board of directors can submit distribution proposals to the shareholders for resolution according to the operation situ ation in order to maintain shareholder equity, dividend equalization policy, and financial need. 

At the break even circumstances, if there is no profit to distribute, or take finance, sales, and operation into account, it is permitted to distribute all or part of the statutory surplus reserve with new stock or cash according to the original stock percentage and follow the actor competent authority regulatiocompetent authority regulations.