Regulations Governing Information to be Published in Prospectuses by Securities Investment Trust Enterprises Offering Securities Investment Trust Funds Article 12
The "nature of the fund" item shall include the following information:1. Establishment of the fund and its legal basis.2. The contractual relation created under the securities investment trust agreement.3. In case of any follow-on offering of the fund, a description of the status of the issue at the time the fund was established and of each subsequent follow-on issue.
中文原文 證券投資信託事業募集證券投資信託基金公開說明書應行記載事項準則第12條
基金性質應記載下列事項：
一、基金之設立及其依據。
二、證券投資信託契約關係。
三、追加募集基金者，應刊印該基金成立時及歷次追加發行之情形。
一、基金之設立及其依據。
二、證券投資信託契約關係。
三、追加募集基金者，應刊印該基金成立時及歷次追加發行之情形。