Regulations Governing Information to be Published in Prospectuses by Futures Trust Enterprises Offering Futures Trust Funds Article 6
The following items shall be printed in the order below on the cover of a prospectus:1.Name of the futures trust fund: A principal protection futures trust fund shall indicate, in parentheses and in a different and conspicuous color, the principal protection percentage and the type of the fund (either "principal guaranteed" or "principal protected"); an umbrella futures trust fund shall indicate that it is an "umbrella futures trust fund"; and an exchange-traded futures trust fund shall indicate that it is an "exchange-traded futures trust fund."2.Fundamental trading and investment policies.3.Type of the futures trust fund.4.For a futures trust fund that invests overseas, the words "invested overseas" shall be clearly indicated.5.For a futures trust fund denominated in a foreign currency, the currency in which the fund is denominated shall be clearly indicated.6.The total face value of the current issue as approved.7.The number of beneficial units of the current issue as approved.8.For a principal protection futures trust fund that is a capital guaranteed fund, the name of the guarantor institution.9.Name of the futures trust enterprise.10.The following language, printed conspicuously:A."The Financial Supervisory Commission has approved this futures trust fund, but that does not indicate that this fund is risk-free. The past management performance of this futures trust enterprise does not guarantee any minimum return on investment for this fund. Apart from exercising its duty of due care and diligence, this futures trust enterprise will not be responsible for the gains or losses of this fund, and does not guarantee any minimum return."B."The futures trust fund engages in futures trading that involves a high degree of leverage because of low margin requirements. This means that such trading can lead to large losses as well as large gains, and consequently result in a substantial decrease or increase in the net asset value of the beneficial units of the fund. Therefore, before making any investment, investors should carefully consider whether such investing is suitable for them in light of their financial resources and circumstances, and carefully study the prospectus and consider at least the various risk factors disclosed starting from page __, the information on redemption commencement date at page __, the information on short-swing trading at page__, and the information on break-even point analysis at page__."C.For a principal protection futures trust fund that is a capital guaranteed fund, print the following statement: "The Financial Supervisory Commission has approved this futures trust fund, but that does not indicate that this fund is risk-free. If, and only if, investors keep this fund until the maturity date, can they enjoy a ____% principal guarantee. The guarantee does not cover cases in which investors redeem prior to maturity, or in which there occurs any of the situations requiring termination (as set out in subparagraphs__ through__ of Article__ of the trust deed for this fund), and investors are responsible for all relevant fees for the entire investment period, with the redemption price to be calculated using the net asset value at that time. Investors should be aware that prior to the maturity date the net asset value of this fund may fluctuate due to various market factors. Therefore, before investing, investors should be certain that they are fully aware of the risks and features of this fund."D.For a principal protection futures trust fund that is a capital protected fund, state the following: "This futures trust fund is not guaranteed by a guarantor, but achieves the function of principal protection through the use of various investment tools. The Financial Supervisory Commission has approved this fund, but that does not indicate that this fund is risk-free. If, and only if, investors keep this fund until the maturity date, can they enjoy a ____% principal protection. The guarantee does not cover cases in which investors redeem prior to maturity or in which there occurs any of the situations requiring termination (as set out in Article ____ of the trust deed for this fund), and investors are responsible for all relevant fees for the entire investment period, with the redemption price to be calculated using the net asset value at that time. Investors should be aware that prior to the maturity date the net asset value of this fund may fluctuate due to various market factors, and that, because capital protection is not a guarantee, the purpose of principal protection will be unable to be achieved if, for example, an issuer defaults or a credit risk materializes with respect to an investment instrument. Therefore, before investing, investors should be certain that they are fully aware of the risks and features of this fund." The latter part of the paragraph shall be printed in an especially conspicuous manner, such as enlarged bold typeface or a different color.E.In the event there is any misrepresentation or nondisclosure in this prospectus, the futures trust enterprise, its responsible persons, and any other persons whose signature or seal appear on the prospectus shall be held legally liable.F.Web addresses for inquiries regarding the prospectus, including the web address of the information reporting website designated by the competent authority, and the web address where the company discloses the relevant prospectus materials.G.For a futures trust fund offered to persons meeting certain eligibility requirements by a trust enterprise concurrently operating a futures trust enterprise, explicitly state that the assets of the fund are kept in its own custody; and for a futures trust fund offered to unspecified persons by a trust enterprise concurrently operating a futures trust enterprise and having obtained the approval from the competent authority to keep the assets of the fund in its own custody, explicitly state that assets of the fund are kept in its own custody and that a trust supervisor has been appointed.11.Date of printing.In the case of a future trust fund offered to persons meeting certain eligibility requirements, the front cover of the prospectus need not contain the information required by items 3, 4, and 6 of subparagraph 10 of the preceding paragraph, provided that it shall clearly indicate in conspicuous typeface that it is a prospectus of a futures trust fund offered to persons meeting certain eligibility requirements, and specifically that "The prospectus is intended only for an offer of a futures trust fund to persons meeting certain eligibility requirements; please see page for details about relevant transfer restrictions."A prospectus prepared for use in an application to offer a futures trust fund shall clearly indicate on its front cover that it is a draft version for application purposes only.
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6條
公開說明書封面應依序刊印下列事項：
一、期貨信託基金名稱；保本型期貨信託基金應用括弧以不同顯著顏色標明保本比率及基金之類型（保證型或保護型）；傘型期貨信託基金應標明「傘型期貨信託基金」文字；指數股票型期貨信託基金應標明「指數股票型期貨信託基金」文字。
二、基本交易及投資方針。
三、期貨信託基金型態。
四、期貨信託基金投資國外地區者，應註明「投資國外」。
五、期貨信託基金以外幣計價者，應註明本基金計價之幣別。
六、本次核准發行總面額。
七、本次核准發行受益權單位數。
八、保本型期貨信託基金為保證型者，保證機構之名稱。
九、期貨信託事業名稱。
十、以顯著方式刊印下列文字：
（一）「本期貨信託基金經金融監督管理委員會核准，惟不表示本基金絕無風險。
本期貨信託事業以往之經理績效不保證本基金之最低投資收益；本期貨信託事業除盡善良管理人之注意義務外，不負責本基金之盈虧，亦不保證最低之收益。」。
（二）「期貨信託基金從事之期貨交易具低保證金之財務槓桿特性，在可能產生極大利潤的同時也可能產生極大的損失，致基金受益權單位淨資產價值大幅增減，投資人投資基金前，應審慎考慮本身的財務能力及經濟狀況是否適合於這種投資，並詳讀本公開說明書及至少考量第__頁開始載示之風險因素、第__頁買回開始日、第__頁短線交易及第__頁損益兩平估計等事項。」。
（三）保本型期貨信託基金為保證型者，應刊印「本期貨信託基金經金融監督管理委員會核准，惟不表示本基金絕無風險。
投資人持有本基金至到期日時，始可享有__％的本金保證。
投資人於到期日前買回者或有本基金信託契約第__條第__款至第__款應終止之情事者，不在保證範圍，投資人應承擔整個投資期間之相關費用，並依當時淨值計算買回價格。
投資人應了解到期日前本基金之淨值可能因市場因素而波動。
投資人在進行投資前，應確定已充分瞭解本基金之風險與特性。」等文字。
（四）保本型期貨信託基金為保護型者，應刊印「本期貨信託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。
本基金經金融監督管理委員會核准，惟不表示本基金絕無風險。
投資人持有本基金至到期日時，始可享有____％的本金保護。
投資人於到期日前買回者或有本基金信託契約第____條應提前終止之情事者，不在保護範圍，投資人應承擔整個投資期間之相關費用，並依當時淨值計算買回價格。
投資人應了解到期日前本基金之淨值可能因市場因素而波動，因保護並非保證，投資標的之發行人違約或發生信用風險等因素，將無法達到本金保護之效果，投資人在進行投資前，應確定已充分瞭解本基金之風險與特性。」等文字，後段文字並應以加大粗黑字體或不同顏色等特別顯著方式刊印。
（五）本公開說明書之內容如有虛偽或隱匿之情事者，應由本期貨信託事業與負責人及其他曾在公開說明書上簽章者依法負責。
（六）查詢本公開說明書之網址，包括主管機關指定之資訊申報網站之網址及公司揭露公開說明書相關資料之網址。
（七）信託業兼營期貨信託事業對符合一定條件之人募集者，應標明自行保管之字句；信託業兼營期貨信託事業對不特定人募集且經主管機關核准得自行保管期貨信託基金資產者，應標明自行保管及設有信託監察人之字句。
十一、刊印日期。
對符合一定資格條件之人募集期貨信託基金之公開說明書封面免記載前項第十款第三目、第四目及第六目規定事項，惟應以顯著字體標明係對符合一定資格條件之人募集期貨信託基金之公開說明書及「本公開說明書僅適用對符合一定資格條件之人之期貨信託基金募集，相關轉讓限制請詳第__頁」。
為申請募集期貨信託基金案件所編製之公開說明書，應於其封面註明係申請用之稿本。
一、期貨信託基金名稱；保本型期貨信託基金應用括弧以不同顯著顏色標明保本比率及基金之類型（保證型或保護型）；傘型期貨信託基金應標明「傘型期貨信託基金」文字；指數股票型期貨信託基金應標明「指數股票型期貨信託基金」文字。
二、基本交易及投資方針。
三、期貨信託基金型態。
四、期貨信託基金投資國外地區者，應註明「投資國外」。
五、期貨信託基金以外幣計價者，應註明本基金計價之幣別。
六、本次核准發行總面額。
七、本次核准發行受益權單位數。
八、保本型期貨信託基金為保證型者，保證機構之名稱。
九、期貨信託事業名稱。
十、以顯著方式刊印下列文字：
（一）「本期貨信託基金經金融監督管理委員會核准，惟不表示本基金絕無風險。
本期貨信託事業以往之經理績效不保證本基金之最低投資收益；本期貨信託事業除盡善良管理人之注意義務外，不負責本基金之盈虧，亦不保證最低之收益。」。
（二）「期貨信託基金從事之期貨交易具低保證金之財務槓桿特性，在可能產生極大利潤的同時也可能產生極大的損失，致基金受益權單位淨資產價值大幅增減，投資人投資基金前，應審慎考慮本身的財務能力及經濟狀況是否適合於這種投資，並詳讀本公開說明書及至少考量第__頁開始載示之風險因素、第__頁買回開始日、第__頁短線交易及第__頁損益兩平估計等事項。」。
（三）保本型期貨信託基金為保證型者，應刊印「本期貨信託基金經金融監督管理委員會核准，惟不表示本基金絕無風險。
投資人持有本基金至到期日時，始可享有__％的本金保證。
投資人於到期日前買回者或有本基金信託契約第__條第__款至第__款應終止之情事者，不在保證範圍，投資人應承擔整個投資期間之相關費用，並依當時淨值計算買回價格。
投資人應了解到期日前本基金之淨值可能因市場因素而波動。
投資人在進行投資前，應確定已充分瞭解本基金之風險與特性。」等文字。
（四）保本型期貨信託基金為保護型者，應刊印「本期貨信託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。
本基金經金融監督管理委員會核准，惟不表示本基金絕無風險。
投資人持有本基金至到期日時，始可享有____％的本金保護。
投資人於到期日前買回者或有本基金信託契約第____條應提前終止之情事者，不在保護範圍，投資人應承擔整個投資期間之相關費用，並依當時淨值計算買回價格。
投資人應了解到期日前本基金之淨值可能因市場因素而波動，因保護並非保證，投資標的之發行人違約或發生信用風險等因素，將無法達到本金保護之效果，投資人在進行投資前，應確定已充分瞭解本基金之風險與特性。」等文字，後段文字並應以加大粗黑字體或不同顏色等特別顯著方式刊印。
（五）本公開說明書之內容如有虛偽或隱匿之情事者，應由本期貨信託事業與負責人及其他曾在公開說明書上簽章者依法負責。
（六）查詢本公開說明書之網址，包括主管機關指定之資訊申報網站之網址及公司揭露公開說明書相關資料之網址。
（七）信託業兼營期貨信託事業對符合一定條件之人募集者，應標明自行保管之字句；信託業兼營期貨信託事業對不特定人募集且經主管機關核准得自行保管期貨信託基金資產者，應標明自行保管及設有信託監察人之字句。
十一、刊印日期。
對符合一定資格條件之人募集期貨信託基金之公開說明書封面免記載前項第十款第三目、第四目及第六目規定事項，惟應以顯著字體標明係對符合一定資格條件之人募集期貨信託基金之公開說明書及「本公開說明書僅適用對符合一定資格條件之人之期貨信託基金募集，相關轉讓限制請詳第__頁」。
為申請募集期貨信託基金案件所編製之公開說明書，應於其封面註明係申請用之稿本。