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Article NO. Content

Title：

Taiwan Stock Exchange Corporation Rules Governing Trading of Beneficial Certificates  CH

Amended Date： 2024.12.31 
Categories： Securities Exchange Market > Trading > Beneficial Certificates
Article Content Chapter Content Search Article No. Search Legal Basis Subordinate Legislation Amended Article Legislative History Chinese
Article 2     The term "beneficial certificate" as used in these Rules includes:
  1. P1: Any beneficial certificate for an offering of a closed-end securities investment trust fund issued by a securities investment trust enterprise ("SITE") pursuant to the Regulations Governing Securities Investment Trust Funds.
  2. P2: Any of the following beneficial certificates issued for an offering of an exchange-traded securities investment trust fund ("securities investment trust ETF") by a SITE pursuant to the Regulations Governing Securities Investment Trust Funds, for an exchange-traded futures trust fund ("future trust ETF") by a futures trust enterprise (FTE) pursuant to the Regulations Governing Future Trust Funds, or for an offshore exchange-traded fund ("offshore ETF")by an offshore fund manager or its designated institution ("offshore fund entity") pursuant to Regulations Governing Offshore Funds.
  3. P3: Beneficial certificates issued by a SITE for an active exchange-traded securities investment trust fund ("active securities investment trust ETF")pursuant to the Regulations Governing Securities Investment Trust Funds.
  4. P4: Any beneficiary securities issued by a trustee institution for the establishment of a real estate investment trust ("REIT") fund pursuant to the Real Estate Securitization Act.

Interpretation：