Regulations Governing Information to be Published in Prospectuses by Futures Trust Enterprises Offering Futures Trust Funds Article 14
The " trading and investments of the futures trust fund" item shall include the following information:1.Trading and investment policies and scope of the futures trust fund, covering the categories in which the fund engages in futures trading and invests in futures-related spot instruments, and the proportion of net assets allocated to such trading and investment, as well as the maximum leverage multiplier projected to be applied in the conduct of futures trading.2.The decision-making process by which the futures trust enterprise determines the use of the assets of the futures trust fund for trading and investment purposes, and the fund manager's name, major work experience and educational background, as well as discretions. If the fund manager of the futures trust fund also manages other funds, disclose the names of those other funds and the measures adopted to prevent conflict of interest.3.Limitations on the use of the assets of the futures trust fund.4.Principles and methods for handling the exercise of voting rights when the futures trust fund participates in the shareholders meetings of stock-issuing companies.5.Principles and methods for handling the exercise of voting rights when a futures trust fund-of-funds participates in the beneficial owner meetings of its sub-funds.6.If the futures trust enterprise conduct transactions to hedge the risks associated with the foreign currency receipts and disbursements of the futures trust fund, a detailed description of the hedge strategies.7.If the futures trust fund invests in stocks or funds on foreign markets, the futures trust enterprise shall state the principles and methods for coordinating the fund's attendance at the meetings of shareholders (or beneficial owners) of the issuing company of the foreign stock (or fund) in which the fund invests.8.If the futures trust enterprise grants discretionary powers to other professional institutions to use the assets of the futures trust fund to engage in trading or investment, an indication of the following shall be made:A.The criteria for selecting professional institutions, the percentage of funds (assets) allocated to each such professional institution, the custodian(s) holding the allocated funds (assets), and the total fees paid to these professional institutions.B.The fundamental policies and scope for the professional institutions to use the assets of the futures trust fund to engage in trading or investment.9.If the futures trust fund is of any of the following types, include further statements as follows:A.For a principal protection futures trust fund:a.The estimated percentage of investing in fixed-income instruments and of engaging in futures trading, the credit ratings and maturity dates of the fixed-income instruments under investment, the issuers of the instruments and futures trading contracts, and the counterparties.b.In the case of a capital protected futures trust fund that has no guarantor, an indication shall be made that the fund is not guaranteed by a guarantor, but achieves the function of principal protection through the use of various investment tools.B.For an umbrella futures trust fund: separately describe each subfund's investment scope and main distinctive features, and compare their differences and similarities. For required information that is common to all subfunds, the information need not be repeated, but instead a note may be used indicating that the information is the same for each subfund; for required information that is different for each subfund, the information shall be presented separately and their differences compared.C.For a futures trust fund denominated in a foreign currency: state the currency in which the fund is denominated and that all receipts and payments of the subscription and redemption prices are made in that currency.D.For an exchange-traded futures trust fund:a.How the index is constructed and the operating strategies used by the management company to track, simulate, or replicate the performance of the index, including the portfolio rebalancing strategies, and, when the fund invests in a representative sample of components in the index, the sampling and operating strategies used to cause the sample to closely reflect the overall characteristics of the index.b.A comparison showing the difference in performance between the fund and the benchmark index, with a clear description of the definitions and calculation formulas for the comparison.c.The risk monitoring and control measures as disclosed under Article 39, paragraph 2 of the Regulations Governing Futures Trust Funds.
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14條
期貨信託基金交易及投資應記載下列事項：
一、期貨信託基金交易及投資方針、範圍，包括從事期貨交易及投資期貨相關現貨商品之類別及其占淨資產之比例、從事期貨交易之預計最大槓桿倍數。
二、期貨信託事業運用期貨信託基金交易及投資之決策過程、基金經理人之姓名、主要經（學）歷及權限。
期貨信託基金經理人同時管理其他基金者，應揭露所管理之其他基金名稱及所採取防止利益衝突之措施。
三、期貨信託基金運用之限制。
四、期貨信託基金參與股票發行公司股東會行使表決權之處理原則及方法。
五、組合型期貨信託基金參與子基金之受益人會議行使表決權之處理原則及方法。
六、期貨信託事業對期貨信託基金之外匯收支從事避險交易者，應敘明其避險方法。
七、期貨信託基金投資國外地區股票或基金者，期貨信託事業應說明配合本基金出席所投資外國股票（或基金）發行公司股東會（受益人會議）之處理原則及方法。
八、期貨信託事業全權委託其他專業機構運用期貨信託基金從事交易或投資：
（一）選擇專業機構之標準、各專業機構獲配資金百分比、資金保管機構及支付予專業機構之費用總數。
（二）專業機構運用期貨信託基金從事交易或投資之基本方針及範圍。
九、下列種類期貨信託基金應再敘明之事項：
（一）保本型期貨信託基金：1.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。
2.保護型期貨信託基金未設立保證機構，應載明本基金無提供保證機構保證之機制，係透過投資工具達成保護本金之功能。
（二）傘型期貨信託基金：應分別敘明各子基金之投資範圍、主要區隔及異同分析；其應記載事項之內容為各子基金所共通者，得標註各子基金皆同，免重複列示，其應記載事項之內容為各子基金不同者，應分別列示，並比較其差異。
（三）外幣計價期貨信託基金：應敘明本基金計價之幣別，且所有申購及買回價金之收付均以該幣別為之。
（四）指數股票型期貨信託基金：1.指數編製方式及經理公司追蹤、模擬或複製表現之操作方式，包含調整投資組合方式，以及基金投資於指數具代表性之成分樣本時，為使該樣本明確反映指數整體特色之抽樣及操作方式。
2.基金表現與標的指數表現之差異比較，其比較方式應載明其定義及計算公式。
3.依期貨信託基金管理辦法第三十九條第二項規定揭露之風險監控措施。
一、期貨信託基金交易及投資方針、範圍，包括從事期貨交易及投資期貨相關現貨商品之類別及其占淨資產之比例、從事期貨交易之預計最大槓桿倍數。
二、期貨信託事業運用期貨信託基金交易及投資之決策過程、基金經理人之姓名、主要經（學）歷及權限。
期貨信託基金經理人同時管理其他基金者，應揭露所管理之其他基金名稱及所採取防止利益衝突之措施。
三、期貨信託基金運用之限制。
四、期貨信託基金參與股票發行公司股東會行使表決權之處理原則及方法。
五、組合型期貨信託基金參與子基金之受益人會議行使表決權之處理原則及方法。
六、期貨信託事業對期貨信託基金之外匯收支從事避險交易者，應敘明其避險方法。
七、期貨信託基金投資國外地區股票或基金者，期貨信託事業應說明配合本基金出席所投資外國股票（或基金）發行公司股東會（受益人會議）之處理原則及方法。
八、期貨信託事業全權委託其他專業機構運用期貨信託基金從事交易或投資：
（一）選擇專業機構之標準、各專業機構獲配資金百分比、資金保管機構及支付予專業機構之費用總數。
（二）專業機構運用期貨信託基金從事交易或投資之基本方針及範圍。
九、下列種類期貨信託基金應再敘明之事項：
（一）保本型期貨信託基金：1.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。
2.保護型期貨信託基金未設立保證機構，應載明本基金無提供保證機構保證之機制，係透過投資工具達成保護本金之功能。
（二）傘型期貨信託基金：應分別敘明各子基金之投資範圍、主要區隔及異同分析；其應記載事項之內容為各子基金所共通者，得標註各子基金皆同，免重複列示，其應記載事項之內容為各子基金不同者，應分別列示，並比較其差異。
（三）外幣計價期貨信託基金：應敘明本基金計價之幣別，且所有申購及買回價金之收付均以該幣別為之。
（四）指數股票型期貨信託基金：1.指數編製方式及經理公司追蹤、模擬或複製表現之操作方式，包含調整投資組合方式，以及基金投資於指數具代表性之成分樣本時，為使該樣本明確反映指數整體特色之抽樣及操作方式。
2.基金表現與標的指數表現之差異比較，其比較方式應載明其定義及計算公式。
3.依期貨信託基金管理辦法第三十九條第二項規定揭露之風險監控措施。