Regulations Governing Information to be Published in Prospectuses for Public Offerings of Beneficiary Securities by Trustee Institutions and Public Offerings of Asset-Backed Securities by Special Purpose Companies Article 2
The basic principles governing production of public prospectuses are as follows:1. Information published in public prospectuses shall be clear and detailed, presented in a simple and understandable style, and may not contain falsehoods or omissions.2. Information published in public prospectuses shall be timely and up to date. Trades or other events sufficient to influence the judgment of an interested party that occur before publication shall be disclosed.
中文原文 受託機構公開招募受益證券特殊目的公司公開招募資產基礎證券公開說明書應行記載事項準則第2條
公開說明書編製之基本原則如下：
一、公開說明書所記載之內容，必須詳實明確，文字敘述應簡明易懂，不得有虛偽或欠缺之情事。
二、公開說明書所記載之內容，必須具有時效性。
公開說明書刊印前，發生足以影響利害關係人判斷之交易或其他事件，均應一併揭露。
一、公開說明書所記載之內容，必須詳實明確，文字敘述應簡明易懂，不得有虛偽或欠缺之情事。
二、公開說明書所記載之內容，必須具有時效性。
公開說明書刊印前，發生足以影響利害關係人判斷之交易或其他事件，均應一併揭露。