What are Dividends?

If you have shareholders in your personal token, whenever you sell equity in a personal token or company at a profit, the capital gains (the profit portion, not the entire proceeds) are distributed to your shareholders proportional to their ownership in your personal token.

How Dividend Distribution Works

Capital Gains Only

Dividends are based on capital gains (profit), not the entire sale proceeds.

Example:

  • You purchased personal token shares for $10,000
  • You later sold them for $15,000
  • Capital gain: 15,00015,000 - 10,000 = $5,000
  • Dividend pool: $5,000 (only the profit portion)

Proportional Distribution

Capital gains are distributed to shareholders based on their exact ownership percentage in your personal token.

Example scenario:

  • Your ownership: 80%
  • Investor A: 15%
  • Investor B: 5%
  • Capital gain: $10,000

Distribution:

  • You receive: 10,000×8010,000 × 80% = 8,000
  • Investor A receives: 10,000×1510,000 × 15% = 1,500
  • Investor B receives: 10,000×510,000 × 5% = 500

Dividend distribution happens automatically through the Network’s smart contracts, ensuring accurate and immediate payments.

Types of Equity Sales

Personal Token Sales (Immediate)

When you sell equity in another personal token:

  • Capital gains are immediately calculated and distributed
  • Payments happen instantly through the Network
  • No manual reporting required
  • All information is automatically tracked

Company Equity Sales (Manual Reporting)

When you sell equity in a company:

  • You must manually report the transaction
  • Annual reporting deadline (by tax deadline)
  • You deposit the dividend amount into the Network
  • Distribution then happens automatically

Failure to report company equity sales on time may affect your reputation score in the Network, which is visible to current and potential investors.

Dividend Flow Mechanics

Single-Level Distribution

Capital gains distributions flow directly to your token holders but do not cascade further up the network.

Example:

  • Alice holds shares of Bob’s personal token
  • Bob holds shares of Dan’s personal token
  • When Dan sells equity and generates capital gains:
    • Gains are distributed to Dan’s token holders (including Bob)
    • Gains stop there - they don’t flow to Bob’s token holders (like Alice)
    • Alice can only benefit if Bob’s token value increases and she sells at a higher price

Immediate vs. Deferred Benefits

  • Direct shareholders: Receive immediate dividend payments
  • Indirect shareholders: Benefit only through increased token value

Reporting Requirements

For Personal Token Sales

  • No reporting needed - automatically handled by the Network
  • Instant calculation and distribution
  • Complete transparency for all parties

For Company Equity Sales

  • Annual reporting required by tax deadline
  • Provide basic transaction information:
    • What you sold
    • When you sold it
    • Original purchase price
    • Sale price
    • Capital gains calculation
1

Prepare Documentation

Gather transaction records, tax forms, and purchase/sale details

2

Submit Report

Use the Network’s simple interface to report transactions

3

Calculate Gains

Network automatically calculates capital gains

4

Deposit Funds

Transfer dividend amount to your personal token wallet

5

Automatic Distribution

Network distributes to shareholders proportionally

Future Automation

The Network is building integrations with popular platforms to automate company equity reporting:

  • Equity management platforms - Automatic import of transactions
  • Investment services - Direct integration with brokerages
  • Tax preparation software - Seamless data transfer

Most users can complete annual reporting in minutes through the Network’s streamlined interface.

Reputation System

The Network maintains a reputation score based on:

  • Reporting accuracy - Correct information and calculations
  • Timeliness - Meeting annual reporting deadlines
  • Consistency - Reliable track record over time
  • Transparency - Open communication with shareholders

Impact of Reputation

  • Visible to investors - Shown on your personal token profile
  • Affects fundraising - Higher reputation attracts better investors
  • Investment opportunities - Other token owners consider your reputation
  • Network standing - Influences your overall position in the ecosystem

Verification and Escrow

For larger transactions, the Network may implement additional verification:

  • Document review - Verification of transaction details
  • Temporary escrow - Small percentage held until verification
  • Release timeline - Funds released upon confirmation
  • Dispute resolution - Process for handling discrepancies

Tax Considerations

Dividend distributions may have tax implications. Consult with tax professionals to understand your obligations.

For Token Owners

  • Capital gains on your equity sales
  • Dividend income from your token holdings
  • Reporting requirements for distributions made

For Shareholders

  • Dividend income received from token holdings
  • Potential capital gains on token sales
  • Record-keeping for tax purposes

Example Dividend Scenario

Let’s walk through a complete dividend scenario:

1

Initial Investment

You bought 100,000 shares of Token XYZ for $50,000

2

Sale Transaction

Three years later, you sell all shares for 120,000Capitalgain:120,000 Capital gain: 120,000 - 50,000=50,000 = 70,000

3

Shareholder Structure

Your personal token ownership: - You: 70% - Investor A: 20% - Investor B: 10%

4

Dividend Distribution

70,000capitalgaindistributed:Youreceive:70,000 capital gain distributed: - You receive: 49,000 (70%) - Investor A receives: 14,000(2014,000 (20%) - Investor B receives: 7,000 (10%)

5

Automatic Processing

Funds distributed instantly to all shareholders’ wallets

Maximizing Dividend Value

Strategic Considerations

  • Timing of sales - Consider market conditions and tax implications
  • Portfolio diversification - Balance between dividends and growth
  • Shareholder communication - Keep investors informed about upcoming distributions
  • Tax optimization - Structure sales to minimize tax burden