Regulations Governing Futures Trust Funds Article 9
A futures trust enterprise may offer and issue principal protection futures trust funds, including principal guaranteed and principal protected futures trust funds.As used in the preceding paragraph, "principal guaranteed futures trust fund" means a futures trust fund in which the beneficial owner is provided at maturity with principal guaranteed at a specific rate through the action of a guaranty from a guarantor institution ("guarantor") during the duration of the fund."Principal protected futures trust fund," as used in paragraph 1, means a futures trust fund in which the beneficial owner is provided at maturity with principal protected at a specific rate through the action of the futures trust fund's investment instruments during the duration of the fund.The principal protection percentage of a principal protection fund must be ninety percent or more. For the purpose of protecting principal, assets may be invested in foreign or domestic fixed-income instruments approved by the competent authority, or may be kept in term deposit. Term deposits must be deposited at a bank that is approved by the competent authority to operate custodial business, and meets the conditions prescribed by the competent authority, and the ceiling ratio of the deposit to net asset value is not subject to restriction.A futures trust enterprise's utilization of a principal protection futures trust fund is restricted to the scope set out in Article 38, paragraph 1, subparagraphs 1 and 2, and is subject to related regulations.A principal guaranteed futures trust fund shall be guaranteed by a guarantor. The guarantor must be a domestic bank that is approved by the competent authority to operate guaranty business, and meets the conditions prescribed by the competent authority.The prospectus and marketing documents of a principal protected futures trust fund shall clearly explain that the fund does not provide a mechanism for guarantee by a guarantor, and may not use the words "guaranteed," "safe," "risk-free," or other similar terms.
中文原文 期貨信託基金管理辦法第9條
期貨信託事業得募集發行保證型及保護型等保本型期貨信託基金。
前項所稱保證型期貨信託基金，係指在期貨信託基金存續期間，藉由保證機構保證，到期時提供受益人一定比率本金保證之期貨信託基金。
第一項所稱保護型期貨信託基金，係指在期貨信託基金存續期間，藉由期貨信託基金投資工具，於到期時提供受益人一定比率本金保護之期貨信託基金。
保本型期貨信託基金之保本比率應達投資本金之百分之九十以上，其因保本操作之需要，得將資產投資於經主管機關核准之國內、外固定收益商品或以定期存款保持之。
定期存款應存放於經主管機關核准經營保管業務，且符合主管機關所定條件之銀行，其最高比率不予限制。
期貨信託事業運用保本型期貨信託基金，其範圍限於第三十八條第一項第一款及第二款，並遵守相關規範。
保證型期貨信託基金應經保證機構保證，保證機構應為經主管機關核准經營保證業務，且符合主管機關所定條件之本國銀行。
保護型期貨信託基金，除應於公開說明書及銷售文件清楚說明本期貨信託基金無提供保證機構保證之機制外，並不得使用保證、安全、無風險等類似文字。
前項所稱保證型期貨信託基金，係指在期貨信託基金存續期間，藉由保證機構保證，到期時提供受益人一定比率本金保證之期貨信託基金。
第一項所稱保護型期貨信託基金，係指在期貨信託基金存續期間，藉由期貨信託基金投資工具，於到期時提供受益人一定比率本金保護之期貨信託基金。
保本型期貨信託基金之保本比率應達投資本金之百分之九十以上，其因保本操作之需要，得將資產投資於經主管機關核准之國內、外固定收益商品或以定期存款保持之。
定期存款應存放於經主管機關核准經營保管業務，且符合主管機關所定條件之銀行，其最高比率不予限制。
期貨信託事業運用保本型期貨信託基金，其範圍限於第三十八條第一項第一款及第二款，並遵守相關規範。
保證型期貨信託基金應經保證機構保證，保證機構應為經主管機關核准經營保證業務，且符合主管機關所定條件之本國銀行。
保護型期貨信託基金，除應於公開說明書及銷售文件清楚說明本期貨信託基金無提供保證機構保證之機制外，並不得使用保證、安全、無風險等類似文字。