Regulations Governing Information to be Published in Prospectuses by Futures Trust Enterprises Offering Futures Trust Funds Article 22
The "key elements of the futures trust deed" item shall include the following information:1.Name of the futures trust fund, name of the futures trust enterprise, name of the fund custodian (or name of the trust supervisor, 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 assets of the fund in its own custody), name of the guarantor if the futures trust fund is a guaranteed fund, and the duration of the futures trust fund.2.Total face value and total number of beneficial units.3.Issue of beneficial certificates.4.Subscription for beneficial certificates.5.Conditions for successful or unsuccessful establishment of the futures trust fund.6.Assets of the futures trust fund.7.Fees and expenses payable by the futures trust fund.8.Rights, obligations, and liabilities of beneficial owners.9.Rights, obligations, and liabilities of the futures trust enterprise, including disclosures stating that the beneficial owners of the futures trust fund are liable only to the extent of the subscription price paid at subscription; that if the futures trust fund incurs losses in excess of its net asset value, the excess losses shall be born by the futures trust enterprise; that if the futures trust enterprise grants discretionary powers to another professional institution to use the assets of the futures trust fund to engage in trading or investment, it shall be liable for any damage incurred to the futures trust fund that arises from any act of intent or negligence in connection with the appointment of or any instruction given to the appointed professional institution; and that if it delegates any of its liabilities and obligations under the trust deed to an appointed professional institution, it shall be liable for any act of intent or negligence of the appointed financial institution or of any employee thereof as if it were the futures trust enterprise's own act of intent or negligence, and also be liable for any damage to the assets of the futures trust fund so incurred.10.Rights, duties, and liabilities of the fund custodian, including a statement that the fund custodian shall be liable for any act of intent or negligence by any of its agents, representatives, or employees in performing any obligations under the futures trust deed, as if it were the fund custodian's own act of intent or negligence (or a statement on the rights, obligations, and liabilities of the trust supervisor, 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).11.Rights, obligations, and liabilities of the guarantor, if the futures trust fund is a principal guaranteed fund.12.Fundamental policies and scope for the assets of the futures trust fund to be used in futures trading and investment in futures-related spot instruments.13.Distribution of gains.14.Redemption of beneficial certificates.15.Calculation of the net asset value of the futures trust fund and the net asset value per beneficial unit.16.Replacement of the futures trust enterprise.17.Replacement of the fund custodian (or trust supervisor, 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).18.Termination of the futures trust deed.19.Liquidation of the futures trust fund.20.Register of beneficial owners.21.Meetings of beneficial owners.22.Notifications and public announcements.23.Amendment of the futures trust deed.
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22條
期貨信託契約之主要內容應記載下列事項：
一、期貨信託基金名稱、期貨信託事業名稱、基金保管機構名稱（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，其信託監察人之姓名或名稱）、保證型期貨信託基金保證機構名稱及期貨信託基金存續期間。
二、期貨信託基金發行總面額及受益權單位總數。
三、受益憑證之發行。
四、受益憑證之申購。
五、期貨信託基金之成立與不成立。
六、期貨信託基金之資產。
七、期貨信託基金應負擔之費用。
八、受益人之權利、義務與責任。
九、期貨信託事業之權利、義務與責任。
包括應揭露期貨信託基金受益人之責任僅限於申購時所支付之申購價款，期貨信託基金損失超過基金淨資產時，超額損失部分應由期貨信託事業負擔；期貨信託事業如有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，其對受委任專業機構之選任或指示，因故意或過失而導致期貨信託基金發生損害者，應負賠償責任，及其依信託契約規定應履行之責任及義務，如委由受委任專業機構處理者，就受委任專業機構或其受雇人之故意或過失，應與自己之故意或過失負同一責任，且對因而導致期貨信託基金資產之損害，應負賠償責任。
十、基金保管機構之權利、義務與責任。
包括基金保管機構之代理人、代表人或受雇人，履行期貨信託契約規定之義務有故意或過失時，基金保管機構應與自己之故意或過失負同一責任。
（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，其信託監察人之權利、義務與責任）。
十一、保證型期貨信託基金保證機構之權利、義務與責任。
十二、運用期貨信託基金從事期貨交易與投資期貨相關現貨商品之基本方針及範圍。
十三、收益分配。
十四、受益憑證之買回。
十五、期貨信託基金淨資產價值及受益權單位淨資產價值之計算。
十六、期貨信託事業之更換。
十七、基金保管機構之更換（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，其信託監察人之更換）。
十八、期貨信託契約之終止。
十九、期貨信託基金之清算。
二十、受益人名簿。
二十一、受益人會議。
二十二、通知及公告。
二十三、期貨信託契約之修訂。
一、期貨信託基金名稱、期貨信託事業名稱、基金保管機構名稱（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，其信託監察人之姓名或名稱）、保證型期貨信託基金保證機構名稱及期貨信託基金存續期間。
二、期貨信託基金發行總面額及受益權單位總數。
三、受益憑證之發行。
四、受益憑證之申購。
五、期貨信託基金之成立與不成立。
六、期貨信託基金之資產。
七、期貨信託基金應負擔之費用。
八、受益人之權利、義務與責任。
九、期貨信託事業之權利、義務與責任。
包括應揭露期貨信託基金受益人之責任僅限於申購時所支付之申購價款，期貨信託基金損失超過基金淨資產時，超額損失部分應由期貨信託事業負擔；期貨信託事業如有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，其對受委任專業機構之選任或指示，因故意或過失而導致期貨信託基金發生損害者，應負賠償責任，及其依信託契約規定應履行之責任及義務，如委由受委任專業機構處理者，就受委任專業機構或其受雇人之故意或過失，應與自己之故意或過失負同一責任，且對因而導致期貨信託基金資產之損害，應負賠償責任。
十、基金保管機構之權利、義務與責任。
包括基金保管機構之代理人、代表人或受雇人，履行期貨信託契約規定之義務有故意或過失時，基金保管機構應與自己之故意或過失負同一責任。
（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，其信託監察人之權利、義務與責任）。
十一、保證型期貨信託基金保證機構之權利、義務與責任。
十二、運用期貨信託基金從事期貨交易與投資期貨相關現貨商品之基本方針及範圍。
十三、收益分配。
十四、受益憑證之買回。
十五、期貨信託基金淨資產價值及受益權單位淨資產價值之計算。
十六、期貨信託事業之更換。
十七、基金保管機構之更換（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，其信託監察人之更換）。
十八、期貨信託契約之終止。
十九、期貨信託基金之清算。
二十、受益人名簿。
二十一、受益人會議。
二十二、通知及公告。
二十三、期貨信託契約之修訂。