Securities Investment Trust and Consulting Act Article 35
The beneficial rights of a securities investment trust fund shall be divided equally based on the total number of beneficiary units. The number of beneficiary units of each beneficiary certificate shall be as specified on the beneficiary certificate.The rights of the beneficiary shall be in accordance with the content specified on the beneficiary certificate and are exercisable according to the number of beneficiary units. Identical beneficial rights shall be enjoyed under any additional public offerings or private placements of the fund.
中文原文 證券投資信託及顧問法第35條
證券投資信託基金之受益權，按受益權單位總數，平均分割，每一受益憑證之受益權單位數，依受益憑證之記載。
受益人對於受益憑證之權利，依其受益憑證所載內容，按受益權之單位數行使之。
基金追加募集或私募發行之受益權，亦享有相同權利。
受益人對於受益憑證之權利，依其受益憑證所載內容，按受益權之單位數行使之。
基金追加募集或私募發行之受益權，亦享有相同權利。