$*ST东园(SZ002310)$  

东方园林现有总股本为2,685,462,004股，转增1,513,860,113股用于抵偿公司重整债务，转增股份抵偿公司重整债务的金额为5,994,886,047.48元；重整投资人受让1,100,000,000股转增股份，支付现金794,000,000元；预留700,000,000股转增股份；转增后总股本数为5,999,322,117股.

假设股权登记日前一交易日收盘价为2.05元，且无现金红利，代入上述公式可得：除权（息）参考价=(2.05×2,685,462,004+5,994,886,047.48+794,000,000)÷(2,685,462,004+1,513,860,113+1,100,000,000+700,000,000)=1.21元.