Securities Investment Trust and Consulting Act Article 36
Unless the beneficiary certificate are scripless, the securities investment trust enterprise shall record the required information on them in the format prescribed by the Competent Authority, and issue them after they have been signed by the fund custodian.The following information is required to be specified on beneficiary certificate under the preceding paragraph:1.Name of the securities investment trust fund, total number of beneficiary units, issue date, duration, and whether additional issues are permitted.2.Name and address of the securities investment trust enterprise and the fund custodian.3.Name (individual or entity) of the beneficiary.4.Number of beneficiary units represented by the beneficiary certificate.5.Method for calculating the purchase price per beneficiary unit and the fee.6.Method for calculating, payment method and times, for the management or custodial fees charged by the securities investment trust enterprise and fund custodian.7.When the beneficiary requests redemption of the beneficiary certificate, the procedure, time, place, and method for calculating the redemption price and redemption fee, and the time and method of payment of the redemption price by the securities investment trust enterprise.8.Method for calculating and publicly announcing the net asset value of the beneficiary units.9.If there are any restrictions on whom beneficiary certificate may be transferred to, the content and effect of the restrictions.10.Other particulars that the Competent Authority requires to be specified.Beneficiary certificate issued shall be certified unless the certificates are in scripless form. The certification provisions governing the issuance of stocks and corporate bonds by public companies shall apply mutatis mutandis to the certification of beneficiary certificate.
中文原文 證券投資信託及顧問法第36條
受益憑證，除不印製實體者外，由證券投資信託事業依主管機關所定格式，載明其應記載事項，經基金保管機構簽署後發行之。
前項受益憑證，應記載下列事項：
一、證券投資信託基金名稱、受益權單位總數、發行日期、存續期間及得否追加發行之意旨。
二、證券投資信託事業及基金保管機構之名稱及地址。
三、受益人之姓名或名稱。
四、本受益憑證之受益權單位數。
五、購買每一受益權單位之價金計算方式及費用。
六、證券投資信託事業及基金保管機構所收取經理或保管費用之計算方法、給付方式及時間。
七、受益人請求買回受益憑證之程序、時間、地點、買回價金及買回費用之計算方法、證券投資信託事業給付買回價金之時間、方式。
八、受益權單位淨資產價值之計算及公告方法。
九、受益憑證轉讓對象設有限制者，其限制內容及其效力。
十、其他經主管機關規定應記載事項。
發行受益憑證，除不印製實體者外，應經簽證；其簽證事項，準用公開發行公司發行股票及公司債簽證規則之規定。
前項受益憑證，應記載下列事項：
一、證券投資信託基金名稱、受益權單位總數、發行日期、存續期間及得否追加發行之意旨。
二、證券投資信託事業及基金保管機構之名稱及地址。
三、受益人之姓名或名稱。
四、本受益憑證之受益權單位數。
五、購買每一受益權單位之價金計算方式及費用。
六、證券投資信託事業及基金保管機構所收取經理或保管費用之計算方法、給付方式及時間。
七、受益人請求買回受益憑證之程序、時間、地點、買回價金及買回費用之計算方法、證券投資信託事業給付買回價金之時間、方式。
八、受益權單位淨資產價值之計算及公告方法。
九、受益憑證轉讓對象設有限制者，其限制內容及其效力。
十、其他經主管機關規定應記載事項。
發行受益憑證，除不印製實體者外，應經簽證；其簽證事項，準用公開發行公司發行股票及公司債簽證規則之規定。