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Article 10-1
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In the event of split or reverse split of ETF beneficial certificates, daily fluctuations on a trading day after listing of split or reverse-split beneficial certificates shall be calculated on the basis of the closing price of the beneficial certificates on the last trading day prior to the split or reverse split divided by the ratio of number of beneficiary units after the split or reverse split to the number of original beneficiary unit.
In the absence of closing price on last trading day for the split or reverse-split beneficial certificates in the preceding paragraph, the price determined according to the guidelines under Article 58-3, paragraph 4, subparagraph 2 of the TWSE Operating Rules shall be used instead.
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