Regulations Governing Information to be Recorded in the Prospectus by a Trustee Offering Beneficial Securities in a Real Estate Investment Trust or Real Estate Asset Trust Article 2
The basic principles governing the preparation of prospectuses are as follows:1.All of the content recorded in a prospectus must be detailed, truthful, clear, and unambiguous. Its wording shall be concise and easy to understand, and it may not contain misrepresentations, nondisclosures, or omissions.2.Information published in a prospectus shall be timely and up to date. Trades or other events sufficient to influence the judgment of an interested party that occur before printing shall be disclosed.
中文原文 受託機構募集不動產投資信託或資產信託受益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。