This excerpt taken from the TM 20-F filed Jun 26, 2006.
Article 27. (Time of transferring shares)
1. The less-than-one-unit shares requested to be purchased shall be transferred to the Corporation at the time provided for in the following items:
2. If the Corporation purchases the less-than-one-unit shares at the price of the date of ex-dividends or ex-rights, entry or recording of shares in the register of shareholders shall not be made until the record date. In case of such shares being cum dividends or cum rights, the shares shall be transferred to the Corporation on the record date, notwithstanding that the purchase price remains unpaid until the record date.