I'm pretty sure this is the only part of the world...and perhaps one of the few companies in the world...that announces its profit AFTER they pay the shareholder's dividend. What it means for us minions is it doesn't matter how much profit the company actually makes, it only shares what it wants to share after deciding how much goes to the shareholder (the govt). It increases or decreases its dividend depending on how much it feels it needs to give to the workers.
Therefore discussion about the "rules" of the profit share are moot..they decide exactly how much the profit exceeds the target every single year, and the actual profit has absolutely NOTHING to do with the equation.