$斗鱼(DOYU)$ 公司使用Additional paid-in capital用于分红，这在会计上怎么处理的？我问了下GPT，除非严格的监管程序批准APIC转为可分配储备，否则不能用于分红？
Under U.S. GAAP, APIC is not typically available for dividend distribution. Dividends are generally paid from retained earnings.However, if a company does not have sufficient retained earnings, it may consider returning capital to shareholders, which might involve reducing APIC, but this is less common and often subject to strict regulatory and legal scrutiny.