Regulations Governing Information to be Published in Prospectuses by Futures Trust Enterprises Offering Futures Trust Funds Article 20
The "information disclosure of the futures trust fund" item shall include the following information:1.The information required by laws and regulations or by the futures trust deed to be disclosed.2.If the net asset value of the futures trust fund for the prior business day cannot be published on each business day, the calculation of the net asset value and the reasonableness thereof shall be disclosed.3.How the information is disclosed and published and how to obtain the information.4.If the futures trust enterprise applies to offer an exchange-traded futures trust fund, specify the methods or channels by which investors may obtain the most up-to-date information on the fund, such as changes in index composition and comparisons of the differences in performance between the fund and the index, and other important information.
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20條
期貨信託基金之資訊揭露應記載下列事項：
一、依法令及期貨信託契約規定應揭露之資訊內容。
二、期貨信託基金未能於每一營業日公告前一營業日淨資產價值者，應揭露其計算淨值方式及合理性。
三、資訊揭露之方式、公告及取得方法。
四、期貨信託事業申請募集指數股票型期貨信託基金者，應記載投資人取得指數組成調整、基金與指數表現差異比較等最新基金資訊及其他重要資訊之途徑。
一、依法令及期貨信託契約規定應揭露之資訊內容。
二、期貨信託基金未能於每一營業日公告前一營業日淨資產價值者，應揭露其計算淨值方式及合理性。
三、資訊揭露之方式、公告及取得方法。
四、期貨信託事業申請募集指數股票型期貨信託基金者，應記載投資人取得指數組成調整、基金與指數表現差異比較等最新基金資訊及其他重要資訊之途徑。