But in January 2008 the government began requiring companies to expense their stock grants, the idea being to improve the accuracy of corporate financial reports. Equities analysts expect the measure to lower reported earnings. "Companies now thought to earn NT $ 5 per share may only have NT $ 0.5 per share left after the change," says one.
然而為求財報準確，在「分紅費用化」制度於今年元月實施之後，這些分紅配股都必須列入會計帳中，視為公司的支出費用並予以扣除，此舉勢必拉低公司整體盈餘，「可能現在號稱每股盈餘 5 元的，未來只剩 0.5 元！」