Regulations Governing Futures Trust Enterprises Article 10
A futures trust enterprise shall make known to the public any matter that materially affects the interests of beneficial owners within 2 days starting from the date of its occurrence, and report the same to the competent authority, with a copy to the Association.The term "any matter that materially affects the interests of beneficial owners" as used in the preceding paragraph refers to any of the following:1. Dishonor of a negotiable instrument for insufficient funds, refusal of service, or any other loss of creditworthiness.2. Any instance of a material adverse effect on the operations of the enterprise due to any litigation, non-litigious matter, administrative disposition, or administrative litigation.3. Application to a court for reorganization.4. A change in the chairperson, general manager or one-third or more of the directors.5. A change in the attesting CPA of the enterprise or of a futures trust fund it manages, except for a change occurring as a result of an internal adjustment of the CPA firm.6. Any of the circumstances under Article 8, subparagraphs 3 through 6.7. Any purchase of real estate from a company having a relationship of affiliated enterprise with the futures trust enterprise, as set out in Chapter VI-I of the Company Act, or from a director, supervisor, managerial officer, or a shareholder holding 5% or more of the total issued shares, of the futures trust enterprise, or from a related party of such a person.8. Suspension or resumption of calculation of the redemption price for a futures trust fund that is offered to unspecified persons.9. Transfer of a futures trust fund it manages for succession by another futures trust enterprise.10. Merger of a futures trust fund that is offered to unspecified persons.11. Termination of contract for a futures trust fund that is offered to unspecified persons.12. Application by a managed futures enterprise that concurrently operates a futures trust enterprise concurrently to be reorganized into a futures trust enterprise pursuant to Article 45 of the Standards Governing the Establishment of Futures Trust Enterprises."Related party" in subparagraph 7 of the preceding paragraph means any party or parties meeting any of the following circumstances:1. In the case of a natural person, the person's spouse, blood relative within the second degree of kinship, or any enterprise of which the person or the person's spouse is a responsible person.2. In the case of a juristic person, any juristic person having a relationship of affiliated enterprise as set out in Chapter VI-I of the Company Act.
中文原文 期貨信託事業管理規則第10條
期貨信託事業應將重大影響受益人權益之事項，於事實發生之日起二日內公告，向主管機關申報並抄送同業公會。
前項所稱重大影響受益人權益之事項，指下列事項：
一、存款不足之退票、拒絕往來或其他喪失債信情事。
二、因訴訟、非訟、行政處分或行政爭訟事件，造成公司營運重大困難。
三、向法院聲請重整。
四、董事長、總經理或三分之ㄧ以上董事發生變動。
五、變更公司或所經理期貨信託基金之簽證會計師。
但變更事由係會計師事務所內部調整者，不包括在內。
六、有第八條第三款至第六款情事之ㄧ。
七、向與公司具有公司法第六章之ㄧ所定關係企業之關係者，或公司董事、監察人、經理人或持有已發行股份總數百分之五以上股東本人或其關係人購買不動產。
八、向不特定人募集之期貨信託基金暫停及恢復計算買回價格。
九、經理之期貨信託基金移轉他期貨信託事業承受。
十、向不特定人募集之期貨信託基金合併。
十一、向不特定人募集之期貨信託基金之契約終止。
十二、兼營期貨信託事業之期貨經理事業依期貨信託事業設置標準第四十五條規定申請改制為期貨信託事業。
前項第七款所稱關係人，指下列情形之一：
一、本人為自然人者，指其配偶、二親等以內之血親及本人或配偶為負責人之企業。
二、本人為法人者，指具有公司法第六章之ㄧ所定關係企業關係之法人。
前項所稱重大影響受益人權益之事項，指下列事項：
一、存款不足之退票、拒絕往來或其他喪失債信情事。
二、因訴訟、非訟、行政處分或行政爭訟事件，造成公司營運重大困難。
三、向法院聲請重整。
四、董事長、總經理或三分之ㄧ以上董事發生變動。
五、變更公司或所經理期貨信託基金之簽證會計師。
但變更事由係會計師事務所內部調整者，不包括在內。
六、有第八條第三款至第六款情事之ㄧ。
七、向與公司具有公司法第六章之ㄧ所定關係企業之關係者，或公司董事、監察人、經理人或持有已發行股份總數百分之五以上股東本人或其關係人購買不動產。
八、向不特定人募集之期貨信託基金暫停及恢復計算買回價格。
九、經理之期貨信託基金移轉他期貨信託事業承受。
十、向不特定人募集之期貨信託基金合併。
十一、向不特定人募集之期貨信託基金之契約終止。
十二、兼營期貨信託事業之期貨經理事業依期貨信託事業設置標準第四十五條規定申請改制為期貨信託事業。
前項第七款所稱關係人，指下列情形之一：
一、本人為自然人者，指其配偶、二親等以內之血親及本人或配偶為負責人之企業。
二、本人為法人者，指具有公司法第六章之ㄧ所定關係企業關係之法人。