The requirements for rights offerings were made more stringent in 1994 , when it was determined that a listed enterprise could apply for rights offerings only if it could prove that it had a record of positive profitability for the past three years , with a higher than 10 percent three - year average return on equity ( roe ) 1994年對(duì)股權(quán)發(fā)放的要求更為嚴(yán)格,只有當(dāng)上市公司在過去的三年中都有積極的盈利記錄,以及連續(xù)三年資本盈利率平均高于10 % ,它才能決然地申請(qǐng)發(fā)放股權(quán)。