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This pattern is used to introduce information from a source such as a report, data, or research. A is the source, and B is the information being presented. It is common in formal and news-style Chinese.
"报告显示，公司2025年营业收入655.91亿元，同比下降4.55%；归属于上市公司股东的净利润25.81亿元，同比下降53.49%。"
This structure means “the ... that belongs to / is attributable to ...”. The part before 的 modifies the noun after 的. It is very common in formal, financial, and written Chinese.
"归属于上市公司股东的净利润25.81亿元。"
This pattern means “to take/use ... as ...” or “with ... as ...”. It is used to indicate the basis, standard, identity, or role of something in a formal sentence.
"公司拟以2025年度实施权益分派股权登记日登记的总股本为基数。"
向 introduces the target or recipient of an action, similar to “to” in English. It is often used in formal writing with verbs like 说明, 提供, 支付, 派发.
"向全体股东每10股派发现金红利人民币9.00元（含税）。"
每 is used to show a rate, frequency, or distribution, similar to “per” or “for every” in English. It often appears before a quantity expression.
"向全体股东每10股派发现金红利人民币9.00元（含税）。"
grain
CL:家[jia1]
(used after an attribute when it modifies a noun)
talk
stockholder
(statistics) compared with the same period of the previous year; year on year; year over year
to go down
entire
to release
to learn of sth
(in more recent usage) performance (of a business, employee etc); results
year (e.g. school year, fiscal year)
to register (one's name)
(bound form) first; original; primary
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