Upon the final settlement of accounts, if there is surplus profit, it will be allocated in the following order:
1. Taxes;
2. Making up accumulated losses;
3. Setting aside ten (10) percent of net profit as legal reserve unless the accumulated legal reserve equals to the total paid-in capital of the Company;
4. Contribution or reversal of special reserve in accordance with relevant laws or regulations or as requested by the competent authority;
5. The balance plus the accumulated undistributed surplus may be available for distribution as the shareholders’ dividends, and the Board of Directors shall formulate a surplus distribution proposal, which shall be submitted to the shareholders’ meeting for approval.
For information on the dividend distribution of the Company over the past years, please visit the Market Observation Post System(MOPS) website and enter LINE Pay's stock code 7722 to retrieve relevant data.