请问什么是Reduction of Paid-Up Share Capital

这个跟dividend有什么区别？

Reduction of Paid-Up Share Capital
That the paid-up share capital of the Company be reduced by the sum of up to S$59.84 million and
that such reduction be effected by returning to Shareholders S$0.68 in cash for each fully paid-up
ordinary share in the capital of the Company held as at a books closure date to be determined by
the Directors