" High delivery "Generally refers to a large proportion of shares sent to Hong Kong or a large proportion. capital Provident fund is converted into capital stock, such as sending 6 shares per 10 shares, or increasing 8 shares for every 10 shares, or sending 5 shares to 5 shares per 10 shares. The essence of "high delivery and transfer" is the internal structural adjustment of shareholders' rights and interests, which has no effect on return on net assets and does not have any substantive impact on the profitability of the company. After the "high transfer", the total share capital of the company has expanded, but the company's Shareholder Rights and interests will not increase. Moreover, when the net profit is unchanged, the capital reserve will be diluted and the share bonus will be diluted due to the expansion of capital stock.

On the day of the implementation of the "high delivery and transfer" scheme, the company's share price will be treated as an ex dividend. That is to say, although the "high delivery" scheme has increased the number of shares in the hands of investors, the share price will also be adjusted accordingly, and the total value of the stocks held has not changed.