Regulations Governing Information to be Published in Private Placement Memoranda by Securities Investment Trust Enterprises When Privately Offering Securities Investment Trust Funds Article 7
The general description of the securities investment trust enterprise shall include at least the following items:(1) A brief introduction to the enterprise.(2) The organization of the enterprise.(3) Disclosure of interested companies.(4) An overview of enterprise operations.(5) Statements of comprehensive income and balance sheets for the most recent 2 fiscal years.(6) Circumstances within the 2 most recent years involving punishments imposed by the FSC.(7) Litigated or non-litigated incidents materially affecting the rights and interests of beneficiaries.
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7條
證券投資信託事業概況至少應記載下列事項：
一、事業簡介。
二、事業組織。
三、利害關係公司揭露。
四、營運概況。
五、最近二年度綜合損益表及資產負債表。
六、最近二年受本會處罰之情形。
七、對受益人權益有重大影響之訴訟或非訟事件。
一、事業簡介。
二、事業組織。
三、利害關係公司揭露。
四、營運概況。
五、最近二年度綜合損益表及資產負債表。
六、最近二年受本會處罰之情形。
七、對受益人權益有重大影響之訴訟或非訟事件。