Regulations Governing Information to be Published in Prospectuses by Futures Trust Enterprises Offering Futures Trust Funds Article 3
A prospectus shall be prepared based on the following basic principles:1.All of the content recorded in the prospectus shall be detailed, truthful, clear, and unambiguous. Its wording shall be concise and easy to understand, and it may not contain misrepresentations, nondisclosures, omissions, or otherwise be misleading.2.Information published in a prospectus shall be timely and up to date. Any trade or other event occurring before printing that could influence the judgment of beneficial owners shall be disclosed in the prospectus.
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3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，應詳實明確，文字敘述應簡明易懂，不得有虛偽、隱匿、欠缺或其他足致他人誤信之情事。
二、公開說明書所記載之內容，應具有時效性。
公開說明書刊印前，發生足以影響受益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，應詳實明確，文字敘述應簡明易懂，不得有虛偽、隱匿、欠缺或其他足致他人誤信之情事。
二、公開說明書所記載之內容，應具有時效性。
公開說明書刊印前，發生足以影響受益人判斷之交易或其他事件，均應一併揭露。