An agent, also known as a business agent, is a general agent who accepts entrustment from others within the scope of his or her industry management to facilitate or conclude transactions for others.

Agents handle business on behalf of an enterprise, and are a business activity in which the manufacturer gives the merchant a commission amount.

The ownership of the goods represented belongs to the manufacturer, not the merchant.

A dealer is a unit or individual who only has sales or services in a certain area and field.

This is the dealer.

The dealer has an independent business organization, owns the ownership of the goods (buys out the manufacturer's products/services), obtains operating profits, operates in multiple varieties, and the process of business activities is not or rarely restricted by the supplier, and has a close relationship with the supplier.

Equivalence of responsibilities and powers.

1. Different business scope agents engage in management consulting activities and provide consulting services to enterprises and entrepreneurs.

Distributors engage in sector management, cartel organization, mutual fund management or other similar services.

2. When the exercise price of warrants and share options of different agents is lower than the average market price of ordinary shares in the current period, its dilutive nature should be considered.

When calculating and accounting is combined, the net profit amount as the numerator remains unchanged; while the dealer's adjustment item is the increased number of common shares calculated according to the formula specified in Article 10 of these Guidelines, and the time weight should also be considered.

If warrants or share options are issued during the current period, the average market price of common shares shall be calculated from the date of issuance of the warrants or share options.

3. Convertible corporate bonds are different. For agents, when calculating diluted earnings per share, the adjustment item in the numerator is the after-tax impact of interest and other expenses recognized as expenses for the current period on convertible corporate bonds; while the adjustment item for dealers is the assumed convertible

The weighted average number of shares converted into common shares at the beginning of the current period or on the issuance date of a converted corporate bond.

4. Agent assets with different scopes include earnings per share after deducting non-recurring gains and losses from net profit.

Dealer assets include non-operating profits arising from one-time asset transfers or equity transfers.