Regulations Governing Information to be Published in Prospectuses by Securities Investment Trust Enterprises Offering Securities Investment Trust Funds Article 19
The "fund information disclosure" item shall include the following information:1. The information required by laws and regulations or by the securities investment trust agreement to be disclosed.2. How the information is disclosed and published and how to obtain the information.3. If the SITE applies to offer an index fund or passive ETF, describe the channels by which investors may obtain the most up-to-date information on the fund, such as changes in index composition and comparisons of the differences in performance between the fund and the index and other important information.4. If the SITE applies to offer an active ETF for which performance indicators are set, describe the channels by which investors may obtain the most up-to-date information on the fund, such as the comparison of the differences in performance between the fund and the performance indicators and other important information.
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19條
基金之資訊揭露應記載下列事項：
一、依法令及證券投資信託契約規定應揭露之資訊內容。
二、資訊揭露之方式、公告及取得方法。
三、證券投資信託事業申請募集指數型基金及指數股票型基金者，應記載投資人取得指數組成調整、基金與指數表現差異比較等最新基金資訊及其他重要資訊之途徑。
四、證券投資信託事業申請募集之主動式交易所交易基金設定績效指標者，應記載投資人取得基金與績效指標表現差異比較等最新基金資訊及其他重要資訊之途徑。
一、依法令及證券投資信託契約規定應揭露之資訊內容。
二、資訊揭露之方式、公告及取得方法。
三、證券投資信託事業申請募集指數型基金及指數股票型基金者，應記載投資人取得指數組成調整、基金與指數表現差異比較等最新基金資訊及其他重要資訊之途徑。
四、證券投資信託事業申請募集之主動式交易所交易基金設定績效指標者，應記載投資人取得基金與績效指標表現差異比較等最新基金資訊及其他重要資訊之途徑。