Regulations Governing Futures Trust Funds Article 91

Within five days after the merger of futures trust funds is completed, the futures trust enterprise shall submit the following documents to the competent authority for recordation:1.Statistical listing of the numbers of beneficial owners and the total dollar amounts, as of the record date of the merger, for the terminating futures trust fund, the continuing futures trust fund, and the post-merger continuing futures trust fund.2.A CPA opinion confirming the accuracy of calculation of net asset values as of the record date of the merger for the terminating futures trust fund, the continuing futures trust fund, and the post-merger futures trust fund.3.Balance sheets and statements of assets in inventory as of the record date of the merger.
中文原文 期貨信託基金管理辦法第91條
期貨信託基金合併作業完成後,期貨信託事業應於五日內檢具下列書件報主管機關備查:
一、合併基準日消滅期貨信託基金、存續期貨信託基金及合併後存續期貨信託基金之受益人人數、金額統計。
二、會計師出具合併基準日之消滅期貨信託基金、存續期貨信託基金及合併後之淨資產價值計算無誤之意見書。
三、合併基準日之資產負債表及庫存資產明細表。

English translation for reference only; the Chinese text prevails. Not legal advice.