DTL: BOD resolution on the handle of fractional shares

–   The distributed shares will be rounded down, the fractional shares will be cancelled.

–   For example: At the record date, shareholder A owns 123 shares. With 50% performing ratio, the shareholder A will receive: 123 * 50% = 61.5 shares. According to rounding policy, the shareholder A receives 61 new shares. The fractional shares of 0.5 will be cancelled.