The net profit realized by the enterprise in the current year should be distributed in the following order. First, the losses of the previous year's surplus should be compensated. The net profit after compensating the losses should be distributed in the following order:

First, 10% of the net profit after compensating the losses should be withdrawn as statutory surplus reserves;

Second, an indefinite proportion of the net profit after compensating the losses should be withdrawn as discretionary surplus reserves;

Third, dividends should be distributed to investors (shareholders), including cash dividends and stock dividends.