关于公司股息支付方式的研究

Dividends股息

(a) The directors may pay any interim and final dividends that, in their judgment, the financialposition of the company justifies.董事可支付的是，在他们的判断下，公司在中期及末期的合理的股息财务。
(b) The directors may rescind a decision to pay a dividend if they decide, before the paymentdate, that the company’s financial position no longer justifies the payment.
（C）在ASHARE的条款下须知，董事需要支付任何股息的问题。
(d) Paying a dividend does not require confirmation at a general meeting.
(e) Subject to any rights or restrictions attached to any shares or class of shares:
  (1) all dividends must be paid equally on all shares, except that a partly paid shareconfers an entitlement only to the proportion of the dividend which the amountpaid (not credited) on the share is of the total amounts paid and payable(excluding amounts credited);(2) for the purposes of rule 4.1(e)(1), unless the directors decide otherwise, anamount paid on a share in advance of a call is to be taken as not having beenpaid until it becomes payable; and(3) interest is not payable by the company on any dividend.(f) Subject to the ASTC Settlement Rules, the directors may fix a record date for a dividend,with or without suspending the registration of transfers from that date under rule 5.3.(g) Subject to the ASTC Settlement Rules:(1) where the directors have fixed a record date in respect of a dividend, a dividendin respect of a share must be paid to the person who is registered, or entitledunder rule 5.1董事有固定的记录日期就股息，一个方面的份额，必须支付给注册的人，或第5.1 的全部准则
  (c) to be registered, as the holder of the share on the date fixedas the record date; or
(2) where the directors have not fixed a record date in respect of that dividend, adividend in respect of a share must be paid to the person who is registered, orentitled under rule 5.1(c) to be registered, as the holder of the share on the datefixed for payment of the dividend,and a transfer of a share that is not registered, or left with the company for registrationunder rule 5.1(b), on or before that date is not effective, as against the company, to passany right to the dividend.http://www.ukassignment.org/gjswgl/
  (h) When resolving to pay a dividend, the directors may:(1) direct payment of the dividend wholly or partly by the distribution of specificassets, including paid-up shares or other securities of the company or ofanother body corporate, either generally or to specific members; and(2) unless prevented by the Listing Rules, direct payment of the dividend toparticular members wholly or partly out of any particular fund or reserve or out of profits derived from any particular source, and to the other members whollyor partly out of any other particular fund or reserve or out of profits derived fromany other particular source.

  Subject to the ASTC Settlement Rules, where a person is entitled to a share because of aTransmission Event, the directors may, but need not, retain any dividends payable onthat share until that person becomes registered as the holder of that share or transfers it.
根据ASTC规则，在财产转移的前提下，个人有权享有股息财产，主管不必要保留任何应付股息在人员登记过这些被转移的财产之前。
(j) The directors may retain from any dividend payable to a member any amount presentlypayable by the member to the company and apply the amount retained to the amountowing.(k) The directors may decide the method of payment of any dividend or other amount inrespect of a share. Different methods of payment may apply to different members orgroups of members (such as overseas members). Without limiting any other method ofpayment which the company may adopt, payment in respect of a share may be made:
(1) by such electronic or other means approved by the directors directly to anaccount (of a type approved by the directors) nominated in writing by themember or the joint holders; or‘
(2) by cheque sent to the address of the member shown in the register of membersor, in the case of joint holders, to the address shown in the register of membersof any of the joint holders, or to such other address as the member or any of thejoint holders in writing direct.(l) A cheque sent under rule 4.1(k):(1) may be made payable to bearer or to the order of the member to whom it is sentor any other person the member directs; and(2) is sent at the member's risk.

A payment made under rule 4.1(k)(1) is made at the member’s risk.(n) If the directors decide that payments will be made by electronic transfer into an account(of a type approved by directors) nominated by a member, but no such account isnominated by the member or an electronic transfer into a nominated account is rejectedor refunded, the company may credit the amount payable to an account of the companyto be held until the member nominates a valid account.(o) Where a member does not have a registered address or the company believes that amember is not known at the member’s registered address, the company may credit anamount payable in respect of the member’s shares to an account of the company to beheld until the member claims the amount payable or nominates an account into which apayment may be made.(p) An amount credited to an account under rules 4.1(n) or 4.1(o) is to be treated as havingbeen paid to the member at the time it is credited to that account. The company will notbe a trustee of the money and no interest will accrue on the money.(q) All unclaimed dividends may be invested or otherwise made use of by the directors forthe benefit of the Company until claimed or otherwise disposed of according to law.所有无人认领的股息可重新投入使用或以符合本公司利益的前提下以其他方式处置，这些行为需要在法律的允许下进行。