Regulations Governing Information to be Published in Prospectuses by Futures Trust Enterprises Offering Futures Trust Funds Article 5
With the exception of an offering to persons meeting certain eligibility requirements under Article 12 of the Regulations Governing Futures Trust Funds (hereinafter, "offering a futures trust fund to persons meeting certain eligibility requirements"), a futures trust fund shall update the prospectus within 1 month after the end of each quarter following its establishment. Notwithstanding the foregoing, if the content of the annual financial report printed by the futures trust fund pursuant to the futures trust deed is sufficient to cover the items required by Article 21 hereof, the annual financial report may be annexed instead.If, prior to the printing of the prospectus or annual financial report described in the preceding paragraph, any matter occurs which materially affects the interests of the beneficial owners, such matter shall also be disclosed therein.
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5條
期貨信託基金除依期貨信託基金管理辦法第十二條對符合一定資格條件之人募集期貨信託基金(以下簡稱對符合一定資格條件之人募集期貨信託基金)者外,應於成立後每季終了一個月內更新公開說明書。
但期貨信託基金依期貨信託契約規定刊印之年度財務報告,內容足以涵蓋第二十一條規定之事項者,得以年度財務報告取代加附之。
前項公開說明書或年度財務報告刊印前,發生對受益人權益有重大影響之事項,應一併揭露。
但期貨信託基金依期貨信託契約規定刊印之年度財務報告,內容足以涵蓋第二十一條規定之事項者,得以年度財務報告取代加附之。
前項公開說明書或年度財務報告刊印前,發生對受益人權益有重大影響之事項,應一併揭露。