Regulations Governing Information to be Published in Private Placement Memoranda by Securities Investment Trust Enterprises When Privately Offering Securities Investment Trust Funds Article 5
The general description of the fund shall include the following information:(1) A brief introduction to the fund: This shall include at least the name of the fund, the type of fund, the total amount being privately offered, the total number of beneficial units, and the face value and duration of each beneficial unit; for a foreign denominated fund, the currency in which the fund is denominated shall be clearly denoted, and all payments for subscriptions or redemptions shall be made in that currency.(2) The professional duties of the securities investment trust enterprise and the fund custodian institution.(3) Fund investment: This shall include at least the basic policy, the scope, and the decision-making process of fund investments; also, the name of the fund manager, his or her professional (and/or academic) credentials, and his or her powers; and limitations on use of the fund. Where the fund manager concurrently manages another fund or other funds, the name(s) of the other fund(s) and measures adopted to prevent any conflict of interest shall be disclosed.(4) Principles and methods for handling the exercise of voting rights when the fund participates in a shareholders meeting of a share-issuing company.(5) Items, timing, and methods of payment for distribution of investment gains.(6) Subscription for beneficial certificates: This shall include at least the subscription procedure and deadline, the calculation of the subscription price and the method of payment, the method of delivery of the beneficial certificates and the timing of delivery, conditions for the successful or unsuccessful establishment of the fund, and the method of resolution in the event of unsuccessful establishment.(7) Redemption of beneficial certificates: This shall include at least the redemption procedure and deadline, the calculation of the redemption price and the method of payment, and the conditions for delayed payment of the redemption price.(8) The rights and fee burdens of beneficial owners: This shall at least include the rights that shall be enjoyed by the beneficial owner; the items, method of calculation, and method of payment for any fees that shall be the responsibility of the beneficial owner; the items, method of calculation, and method of payment for any taxes that shall be the responsibility of the beneficial owner; and matters pertaining to meetings of beneficial owners.(9) Information to be disclosed to beneficial owners: This shall include at least the content of information that, by law, shall be disclosed to beneficial owners, or that are stipulated in the securities investment trust contract, and the forms or methods by which such information is to be presented.
中文原文 證券投資信託事業私募證券投資信託基金投資說明書應行記載事項準則第5條
基金概況應記載下列事項：
一、基金簡介：至少應包括基金名稱、基金種類、私募總額、受益權單位總數、每受益權單位面額及存續期間；外幣計價基金應敘明基金計價之幣別，且所有申購及買回價金之收付，均以該幣別為之。
二、證券投資信託事業及基金保管機構之職責。
三、基金投資：至少應包括基金投資之方針、範圍及決策過程、基金經理人之姓名、主要經（學）歷、權限及基金運用之限制。
基金經理人同時管理其他基金者，應揭露所管理之其他基金名稱及所採取防止利益衝突之措施。
四、基金參與股票發行公司股東會行使表決權之處理原則及方法。
五、投資收益分配之項目、時間及給付方式。
六、申購受益憑證：至少應包括申購程序與截止時間、申購價金之計算與給付方式、受益憑證之交付方式與交付日期、基金成立與不成立之條件及不成立時之處理方式。
七、買回受益憑證：至少應包括買回程序與截止時間、買回價金之計算與給付方式及買回價金遲延給付之情形。
八、受益人之權利及費用負擔：至少應包括受益人應有之權利內容、受益人應負擔費用之項目與其計算、給付方式、受益人應負擔租稅之項目與其計算、繳納方式及受益人會議有關事宜。
九、向受益人揭露之資訊：至少應包括依法令與證券投資信託契約規定應向受益人揭露之資訊內容及方式。
一、基金簡介：至少應包括基金名稱、基金種類、私募總額、受益權單位總數、每受益權單位面額及存續期間；外幣計價基金應敘明基金計價之幣別，且所有申購及買回價金之收付，均以該幣別為之。
二、證券投資信託事業及基金保管機構之職責。
三、基金投資：至少應包括基金投資之方針、範圍及決策過程、基金經理人之姓名、主要經（學）歷、權限及基金運用之限制。
基金經理人同時管理其他基金者，應揭露所管理之其他基金名稱及所採取防止利益衝突之措施。
四、基金參與股票發行公司股東會行使表決權之處理原則及方法。
五、投資收益分配之項目、時間及給付方式。
六、申購受益憑證：至少應包括申購程序與截止時間、申購價金之計算與給付方式、受益憑證之交付方式與交付日期、基金成立與不成立之條件及不成立時之處理方式。
七、買回受益憑證：至少應包括買回程序與截止時間、買回價金之計算與給付方式及買回價金遲延給付之情形。
八、受益人之權利及費用負擔：至少應包括受益人應有之權利內容、受益人應負擔費用之項目與其計算、給付方式、受益人應負擔租稅之項目與其計算、繳納方式及受益人會議有關事宜。
九、向受益人揭露之資訊：至少應包括依法令與證券投資信託契約規定應向受益人揭露之資訊內容及方式。