Regulations Governing Information to be Published in Prospectuses by Securities Investment Trust Enterprises Offering Securities Investment Trust Funds Article 14
The "investment risk disclosure" item shall include the following risk factors:1. Risk of over-concentration in same-sector stocks.2. Business cycle risk.3. Liquidity risk.4. Risk associated with foreign exchange controls and exchange rate fluctuations.5. Risk associated with changes in the political or economic conditions of the geographic regions in which the fund invests.6. Credit risk of the financial instrument counterparty and guarantor.7. Risk associated with investment in structured products.8. Risk associated with other underlying investments or specific investment strategies.9. Risk of trading in securities-related instruments.10. Risk associated with the lending of held securities or the borrowing of securities.11. Other investment risks.
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14條
投資風險揭露應記載下列風險要素事項：
一、類股過度集中之風險。
二、產業景氣循環之風險。
三、流動性風險。
四、外匯管制及匯率變動之風險。
五、投資地區政治、經濟變動之風險。
六、商品交易對手及保證機構之信用風險。
七、投資結構式商品之風險。
八、其他投資標的或特定投資策略之風險。
九、從事證券相關商品交易之風險。
十、出借所持有之有價證券或借入有價證券之相關風險。
十一、其他投資風險。
一、類股過度集中之風險。
二、產業景氣循環之風險。
三、流動性風險。
四、外匯管制及匯率變動之風險。
五、投資地區政治、經濟變動之風險。
六、商品交易對手及保證機構之信用風險。
七、投資結構式商品之風險。
八、其他投資標的或特定投資策略之風險。
九、從事證券相關商品交易之風險。
十、出借所持有之有價證券或借入有價證券之相關風險。
十一、其他投資風險。