Regulations Governing Information to be Published in Prospectuses by Futures Trust Enterprises Offering Futures Trust Funds Article 12
The "profile of the futures trust fund" item shall include the following information:1.Total face value of the issue.2.Total number of beneficial units.3.Face value of each beneficial unit.4.Whether follow-on issues may be made.5.Conditions for successful or unsuccessful establishment (if there is a date for meeting the said conditions, this date shall be stated).6.Scheduled issue date.7.Duration.8.Investment regions and instruments: For a principal protection futures trust fund, an additional indication shall be made for the estimated percentage of investing in fixed-income instruments and of engaging in futures trading, the credit ratings and maturities of the fixed-income instruments under investment, the issuers of the instruments or futures trading contracts, and the counterparties.9.Brief indication of fundamental trading and investment policies and scope.10.Sale commencement date.11.Methods of selling.12.Selling price.13.Minimum subscription amount.14.Redemption commencement date. For a principal protection futures trust fund, include an indication of how redemption requests will be accepted and the procedure by which to dispose of assets to meet redemption needs.15.Redemption fees.16.Redemption price.17.Management fees. For a principal protection futures trust fund, print in conspicuous typeface the management fee structure and the method of collection.18.Custodian fees (or trust supervisor remuneration, in the case of a trust enterprise that concurrently operates a futures trust enterprise and that has obtained approval from the competent authority to keep the assets of the futures trust fund in its own custody).19.If the futures trust fund is guaranteed by a guarantor, include the information on the nature of the business operations of the guarantor, its financial status, credit rating, the conditions and scope of the guarantee, guarantee fees, and the key elements of the guarantee agreement, and further provide examples to illustrate the guarantee mechanism as well as the method of calculation for potential returns in excess of the guaranteed amount.20.Whether there is distribution of gains.21.Criteria for determining what constitutes short-swing trading and the charge of relevant fees, and further the following statement: "The fund does not welcome beneficial owners who intend to engage in short-swing trading."22.The documentation that the futures trust enterprise might request from subscribers for anti-money laundering purposes and the circumstances in which it might refuse subscription requests.
中文原文 期貨信託事業募集期貨信託基金公開說明書應行記載事項準則第12條
期貨信託基金簡介應記載下列事項：
一、發行總面額。
二、受益權單位總數。
三、每受益權單位面額。
四、得否追加發行。
五、成立條件（有成立日期者，應一併列明）。
六、預定發行日期。
七、存續期間。
八、投資地區及標的。
保本型期貨信託基金應再列示投資固定收益商品及從事期貨交易之預估比率、所投資之固定收益商品評等等級及到期期限、商品及期貨交易契約之發行者、交易對象等。
九、基本交易及投資方針、範圍簡述。
十、銷售開始日。
十一、銷售方式。
十二、銷售價格。
十三、最低申購金額。
十四、買回開始日。
保本型期貨信託基金接受買回之方式及因應買回處分資產之程序。
十五、買回費用。
十六、買回價格。
十七、經理費，保本型期貨信託基金之經理費率及收取方式應以明顯字體列示。
十八、保管費（信託業兼營期貨信託事業經主管機關核准得自行保管期貨信託基金資產者，其信託監察人之報酬）。
十九、期貨信託基金經保證機構保證者，保證機構之業務性質、財務狀況、信用評等、保證條件、範圍、保證費及保證契約主要內容；並以釋例說明保證機制及高於保證金額之潛在回報之計算方法。
二十、是否分配收益。
二十一、基金短線交易之認定標準及相關費用收取標準；並刊印「不歡迎受益人進行短線交易」等文字。
二十二、期貨信託事業為防制洗錢而可能要求申購人提出之文件及拒絕申購之情況。
一、發行總面額。
二、受益權單位總數。
三、每受益權單位面額。
四、得否追加發行。
五、成立條件（有成立日期者，應一併列明）。
六、預定發行日期。
七、存續期間。
八、投資地區及標的。
保本型期貨信託基金應再列示投資固定收益商品及從事期貨交易之預估比率、所投資之固定收益商品評等等級及到期期限、商品及期貨交易契約之發行者、交易對象等。
九、基本交易及投資方針、範圍簡述。
十、銷售開始日。
十一、銷售方式。
十二、銷售價格。
十三、最低申購金額。
十四、買回開始日。
保本型期貨信託基金接受買回之方式及因應買回處分資產之程序。
十五、買回費用。
十六、買回價格。
十七、經理費，保本型期貨信託基金之經理費率及收取方式應以明顯字體列示。
十八、保管費（信託業兼營期貨信託事業經主管機關核准得自行保管期貨信託基金資產者，其信託監察人之報酬）。
十九、期貨信託基金經保證機構保證者，保證機構之業務性質、財務狀況、信用評等、保證條件、範圍、保證費及保證契約主要內容；並以釋例說明保證機制及高於保證金額之潛在回報之計算方法。
二十、是否分配收益。
二十一、基金短線交易之認定標準及相關費用收取標準；並刊印「不歡迎受益人進行短線交易」等文字。
二十二、期貨信託事業為防制洗錢而可能要求申購人提出之文件及拒絕申購之情況。