Regulations Governing Information to be Published in Private Placement Memoranda by Securities Investment Trust Enterprises When Privately Offering Securities Investment Trust Funds Article 6
The main contents of the securities investment trust contract shall address at least the following matters:(1) Name of the fund, name of the securities investment trust enterprise, name of the fund custodian institution, and duration of the fund.(2) Assets of the fund.(3) Fees to be borne by the fund.(4) How to calculate the net asset value of the fund and of the net asset value per beneficial unit.(5) Any change in securities investment trust enterprises.(6) Any change in fund custodian institutions.(7) Termination of the securities investment trust contract.(8) Liquidation of the fund.(9) Items of which beneficiaries shall be notified.(10) Amendment of the securities investment trust contract.Where a trust enterprise is concurrently engaged in the business of securities investment trusts and is itself the custodian of the assets of the securities investment trust fund, it may omit to carry the information regarding the name of the fund custodian institution, however, a clear statement that the enterprise is itself the custodian institution for the fund assets shall be carried in the securities investment trust contract.
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6條
證券投資信託契約主要內容至少應記載下列事項：
一、基金名稱、證券投資信託事業名稱、基金保管機構名稱及基金存續期間。
二、基金之資產。
三、基金應負擔之費用。
四、基金淨資產價值及受益權單位淨資產價值之計算。
五、證券投資信託事業之更換。
六、基金保管機構之更換。
七、證券投資信託契約之終止。
八、基金之清算。
九、應通知受益人之事項。
十、證券投資信託契約之變更。
信託業兼營證券投資信託業務自行保管證券投資信託基金資產者，得免記載基金保管機構資料，但仍應於證券投資信託契約載明自行保管之字句。
一、基金名稱、證券投資信託事業名稱、基金保管機構名稱及基金存續期間。
二、基金之資產。
三、基金應負擔之費用。
四、基金淨資產價值及受益權單位淨資產價值之計算。
五、證券投資信託事業之更換。
六、基金保管機構之更換。
七、證券投資信託契約之終止。
八、基金之清算。
九、應通知受益人之事項。
十、證券投資信託契約之變更。
信託業兼營證券投資信託業務自行保管證券投資信託基金資產者，得免記載基金保管機構資料，但仍應於證券投資信託契約載明自行保管之字句。