Performance shares are shares obtained by shareholders of a joint-stock company for free, and its main legal basis is Article 25 of the Company Law. Generally speaking, the rights and obligations of shareholders holding performance shares are determined in accordance with the increase agreement. However, due to the external publicity of the bank registered by shareholders, the external obligations of the shareholders of dry shares are the same as those of ordinary shareholders, but they can be different in the internal distribution of actual responsibilities according to Article 3 of the Company Law. Therefore, the shareholders of dry shares should bear the responsibility matching the amount of shares externally, but they can bear the responsibility (loss) according to the actual capital contribution when distributing the responsibility internally.
Legal objectivity:
Article 3 of the Company Law stipulates that shareholders of a limited liability company shall be liable to the company to the extent of their subscribed capital contribution; Shareholders of a joint stock limited company shall be liable to the company to the extent of the shares subscribed by them.