Taipei Exchange

Exchange Trade Funds（ETFs）：

1. Securities investment trust ETFs：

   ETFs are offered and issued by domestic securities investment trust enterprises, and traded on Taipei Exchange under the Regulations Governing Securities Investment Trust Funds.

(1) Equity ETFs：

1. ETFs with domestic component securities：
   The components of the underlying index are all domestic equity securities.
2. ETFs with foreign component securities：
   The components of the underlying index contain one or more foreign equity securities.

(2) Bond ETFs：

The components of the underlying index are bonds.

(3) Leveraged and Inverse ETFs：

ETFs track, simulate, or replicate a multiple of the performance of an index ("Leveraged ETF") or a multiple of the inverse performance of an index ("Inverse ETF")

2. Futures ETFs：

   ETFs are offered and issued by domestic futures trust enterprises, and traded on Taipei Exchange under the Regulations Governing Futures Trust Funds. If it is intended to track, simulate or replicate a multiple of the performance of its underlying index in the positive direction ("leveraged futures ETF") or opposite (inverse) direction ("inverse futures ETF"), the fund is called a leveraged or inverse futures ETF.