Regulations Governing Futures Trust Funds Article 10-4
A futures trust enterprise offering a futures ETF that tracks, simulates, or replicates a multiple of the performance of an index ("leveraged futures ETF") or a multiple of the inverse performance of an index ("inverse futures ETF") shall comply with the following provisions in addition to these Regulations and the futures trust deed:1.The name of a leveraged or inverse futures ETF shall clearly indicate the multiple of the daily performance or inverse performance of the underlying index that is being tracked, simulated, or replicated.2.To meet trading or investment strategy needs, the total payments by a leveraged or inverse futures ETF, in engaging in trading of futures trust fund beneficial certificates and foreign futures funds, or in investing in beneficial certificates of securities investment trust funds, may respectively be exempted from the restrictions against exceeding 10 percent of the net asset value of the futures ETF under Article 41, paragraph 1, or Article 49, paragraph 1, subparagraph 12. However, the total payments in engaging in the aforesaid trading or investing, plus investments in foreign beneficial certificates, fund shares, or investment units under Article 43, paragraph 3, may not in aggregate exceed 30 percent of the net asset value of the futures ETF.
中文原文 期貨信託基金管理辦法第10-4條
期貨信託事業募集指數股票型期貨信託基金以追蹤、模擬或複製標的指數之正向倍數（簡稱槓桿型期貨ETF）或反向倍數（簡稱反向型期貨ETF）表現者，除依本辦法及期貨信託契約之規定辦理外，並應遵守下列規定：
一、於基金名稱中明確顯示所追蹤、模擬或複製標的指數之單日正向倍數或反向倍數表現。
二、為因應交易或投資策略所需，從事期貨信託基金受益憑證及外國期貨基金交易，或投資於證券投資信託基金受益憑證所支付之總金額，得分別不受第四十一條第一項，或第四十九條第一項第十二款所定不得超過本期貨信託基金淨資產價值之百分之十之限制。
但從事上開交易或投資，加計投資於依第四十三條第三項所定外國受益憑證、基金股份或投資單位所支付之總金額，合計不得超過本期貨信託基金淨資產價值之百分之三十。
一、於基金名稱中明確顯示所追蹤、模擬或複製標的指數之單日正向倍數或反向倍數表現。
二、為因應交易或投資策略所需，從事期貨信託基金受益憑證及外國期貨基金交易，或投資於證券投資信託基金受益憑證所支付之總金額，得分別不受第四十一條第一項，或第四十九條第一項第十二款所定不得超過本期貨信託基金淨資產價值之百分之十之限制。
但從事上開交易或投資，加計投資於依第四十三條第三項所定外國受益憑證、基金股份或投資單位所支付之總金額，合計不得超過本期貨信託基金淨資產價值之百分之三十。