After-tax profits of the company after making up losses and drawing provident fund shall be distributed by the limited liability company in accordance with the provisions of Article 35 of this Law; A joint stock limited company shall distribute shares according to the proportion of shares held by shareholders, except that the articles of association of a joint stock limited company stipulate that shares shall not be distributed according to the proportion of shares held. Write a dividend agreement first; Second, state the situation of all parties and the specific information of both parties. Third, specify the distribution method, that is, what proportion of dividends can be obtained; Fourth, the rights and obligations of both parties; Fifth, the effective time of the agreement, that is, the start time and the end time; Sixth, the reasons for the termination of the agreement, the way of dispute resolution, etc. Seventh, both parties sign or seal.

Company Law of the People's Republic of China

Article 167 The premium paid by a joint stock limited company for issuing shares at an issue price exceeding the par value of the shares and other income listed in the capital reserve fund as stipulated by the financial department of the State Council shall be included in the company's capital reserve fund.

Article 168 The company's common reserve fund shall be used to make up the company's losses, expand the company's production and operation, or be converted to increase the company's capital. However, the capital reserve fund shall not be used to make up the company's losses. When the statutory reserve fund is converted into capital, the retained reserve fund shall not be less than 25% of the registered capital of the company before the transfer.