Zijin Mining Clarifies 2025 Final Dividend Tax Withholding for H-Shareholders

Bulletin Express05-15

Zijin Mining Group Co., Ltd. (Zijin Mining) has detailed the tax arrangements for its proposed 2025 final dividend, to be voted on at the 5 June 2026 annual general meeting.

The dividend will be distributed to H-shareholders whose names appear on the register on 16 June 2026. Cheques are scheduled for dispatch on 10 July 2026.

Key tax points:

1. Non-resident enterprise H-shareholders • A 10 % enterprise income tax will be withheld and paid on their behalf, in line with the Enterprise Income Tax Law and Guoshuihan [2008] No. 897. • PRC resident enterprises that appear on the H-share register and wish to claim exemption must submit proof of resident status to Computershare Hong Kong Investor Services by 4:30 p.m. on 10 June 2026.

2. Hong Kong Stock Connect investors • Mainland individual investors holding Zijin Mining H-shares via Shanghai-Hong Kong or Shenzhen-Hong Kong Stock Connect will face a 20 % individual income tax withheld at source. • Mainland enterprise investors using Stock Connect will receive the dividend gross and must declare and pay the tax independently. • China Securities Depository and Clearing Corporation will remit the dividend in Renminbi through its clearing system; the actual receipt date depends on CSDC settlement.

The company will execute withholding strictly according to information on the register as of the record date and will not verify shareholder identities beyond that record. Any timetable revisions will be announced separately.

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