If the Special one time dividend was 1:1, meaning 1 HLS share for 1 IDWD share, that means exactly what is ays, 1:1. It doesn't mean that only the OS will receive the shares, it means that for every IDWD share there is, there will be 1 HLS share issued. As for the 60 Million share number, you must have missed this part of the post, so I'll BOLD it, put it in Italics, Underline it, and make it all capitals, hopefully you won't miss this again:
WARNING:ALL NUMBERS ARE MADE UP, USED TO MAKE THIS EASIER TO UNDERSTAND. And, I believe the AS is for a fact 100 Million, so the entire company has a little more than 45.3 Million shares. Either way, you're contradicting yourself now. If the company did indeed only have 45.3 Million shares, then the HLS dividend using the 1:1 ratio, would mean only 45.3 Million HLS shares, again, no where close to your claims of 450 or 900 Million shares. I'm also asking you to edit your post and remove the vulgarity before its removed.