股息的算法

0056 GRANFLO GRAND-FLO SOLUTION BHD
Final Dividend 20% T.E.

Entitlement Details:
Final tax exempt dividend of 20% for the financial year ended 31 December 2007

Entitlement Type: Final Dividend
Entitlement Date and Time: 11/07/2008 05:00 PM
Year Ending/Period Ending/Ended Date: 31/12/2007
EX Date: 09/07/2008
Payment Date: 01/08/2008
Stock Par Value: 0.10


算法/Calculation：
GRANFLO Buy 1000 Unit
1000 * 20 % = RM200
200 / 10 = RM20 (因为是0.10股，所以是RM1 par Value 除10=RM0.10）
Dividen = RM20 (2 仙股息）
Gross = 20.00
Tax = 0.00
Net Tax = 20.00

P/S: T.E 是 Tax Exempt

8737 YTLCMT YTL CEMENT BHD
2nd Interim Dividend 10%

Entitlement Details:
Second Interim Dividend of 10% gross less Malaysian Income Tax for the
financial year ending 30 June 2008

Entitlement Type: Second Interim Dividend
Entitlement Date and Time: 10/06/2008 05:00 PM
Year Ending/Period Ending/Ended Date: 30/06/2008
EX Date: 06/06/2008
Payment Date: 24/06/2008
Stock Par Value: 0.50

算法/Calculation：
YTLCMT Buy 1000 Unit
1000 * 10 % = RM100
100 / 2 = RM50 (因为是0.50股，所以是RM1 par Value 除2=RM0.50）
Dividen = RM50 （5 仙股息)
Gross = 50.00
Tax = 13.00 ( 50 * 26%)
Net Tax = 50.00 - 13.00
= 37.00

P/S : Less Malaysian Income Tax (要扣 26% Income Tax)