Regulations Governing Futures Trust Funds Article 17
Given any of the following circumstances, the competent authority may reject or deny approval for an application or registration filing by a futures trust enterprise for a futures trust fund offering or follow-on offering. However, subparagraphs 4, 7, 9, and 11 do not apply to a futures trust fund offered to persons meeting certain eligibility requirements:1.Particulars of the application or filing are in violation of laws or regulations, affecting the offering or follow-on offering of the futures trust fund.2.The futures trust enterprise's application or filing for the offering or follow-on offering is made within three months after the date on which it receives a notice from the competent authority of rejection, non-approval, voiding, or revocation of such application or filing, or three months after the futures trust enterprise's own withdrawal of such an application or filing.3.The futures trust enterprise has already submitted an application to the competent authority and approval has not yet been granted.4.The application documents of the futures trust enterprise provide factual evidence of inability to carry out the issuing plan.5.The plan for offering of the futures trust fund has not been written in a proposal and submitted to the board of directors for deliberation and passed by them.6.The application or filing documents submitted or the information required therein are incomplete and the futures trust enterprise fails to fully supplement the application materials within the deadline set by the competent authority.7.There is a material instance of a financial report of the futures trust enterprise or of a futures trust fund managed by it not being prepared in accordance with laws and regulations or generally accepted accounting principles.8.There is a significant deficiency in the design or implementation of the internal control system.9.A net worth per share was lower than par value in the most recent fiscal year. This provision is not applicable when fewer than two full fiscal years have elapsed since the futures trust enterprise acquired its business license.10.A period of suspension by the competent authority of the futures trust enterprise's applications pursuant to the Futures Trading Act has not expired.11.The basic investment policy and scope of the given futures trust fund offering have not been appropriately differentiated from preexisting futures trust funds, or the fund's planned objects of trading and investment are clearly inappropriate.12.There is a material instance of the futures trust enterprise's violation of futures, securities, or trust laws and regulations, or violation of a futures trust deed.13.A material instance of error, omission, misrepresentation, or nondisclosure has been discovered within the past year in the application or filing documents for a prior offering or follow-on offering approved by or effectively registered with the competent authority.14.Other circumstances deemed necessary by the competent authority for the protection of the public interest.
中文原文 期貨信託基金管理辦法第17條
期貨信託事業申請（報）募集或追加募集期貨信託基金，有下列情形之一者，主管機關得退回或不核准其案件。
但對符合一定資格條件之人募集之期貨信託基金有第四款、第七款、第九款及第十一款情形者，不在此限：
一、申請（報）事項有違反法令，致影響期貨信託基金之募集或追加募集。
二、經主管機關退回、不予核准、撤銷、廢止或自行撤回其申請（報）案件，期貨信託事業自接獲主管機關通知之日起三個月內，辦理申請（報）募集或追加募集期貨信託基金。
三、已向主管機關提出申請案件尚未經核准。
四、依期貨信託事業申請書件，有事實證明無達成發行計畫之能力。
五、募集期貨信託基金之計畫未經列成議案，提董事會討論並決議通過。
六、所提申請（報）書件不完備或應記載事項不充分，經主管機關限期補正，屆期不能完成補正。
七、期貨信託事業或其所經理期貨信託基金之財務報告不依有關法令或一般公認會計原則編製，情節重大。
八、內部控制制度之設計或執行有重大缺失。
九、最近年度每股淨值低於票面金額。
但取得期貨信託事業營業執照未滿二個完整會計年度者，不在此限。
十、經主管機關依本法停止受理其募集期貨信託基金申請案件，期限尚未屆滿。
十一、本次募集期貨信託基金與現有期貨信託基金之投資基本方針及範圍未有適當區隔或其交易、投資標的顯有不當。
十二、違反期貨、證券及信託管理法令或期貨信託契約，情節重大。
十三、前經主管機關核准募集或申報生效追加募集之期貨信託基金，其申請（報）書件於最近一年內經發現有錯誤、疏漏、虛偽或隱匿情事，且情節重大。
十四、其他主管機關為保護公益認有必要。
但對符合一定資格條件之人募集之期貨信託基金有第四款、第七款、第九款及第十一款情形者，不在此限：
一、申請（報）事項有違反法令，致影響期貨信託基金之募集或追加募集。
二、經主管機關退回、不予核准、撤銷、廢止或自行撤回其申請（報）案件，期貨信託事業自接獲主管機關通知之日起三個月內，辦理申請（報）募集或追加募集期貨信託基金。
三、已向主管機關提出申請案件尚未經核准。
四、依期貨信託事業申請書件，有事實證明無達成發行計畫之能力。
五、募集期貨信託基金之計畫未經列成議案，提董事會討論並決議通過。
六、所提申請（報）書件不完備或應記載事項不充分，經主管機關限期補正，屆期不能完成補正。
七、期貨信託事業或其所經理期貨信託基金之財務報告不依有關法令或一般公認會計原則編製，情節重大。
八、內部控制制度之設計或執行有重大缺失。
九、最近年度每股淨值低於票面金額。
但取得期貨信託事業營業執照未滿二個完整會計年度者，不在此限。
十、經主管機關依本法停止受理其募集期貨信託基金申請案件，期限尚未屆滿。
十一、本次募集期貨信託基金與現有期貨信託基金之投資基本方針及範圍未有適當區隔或其交易、投資標的顯有不當。
十二、違反期貨、證券及信託管理法令或期貨信託契約，情節重大。
十三、前經主管機關核准募集或申報生效追加募集之期貨信託基金，其申請（報）書件於最近一年內經發現有錯誤、疏漏、虛偽或隱匿情事，且情節重大。
十四、其他主管機關為保護公益認有必要。