Regulations Governing Information to be Published in Prospectuses by Securities Investment Trust Enterprises Offering Securities Investment Trust Funds Article 21
The "key elements of the securities investment trust agreement" item shall include the following information:1. Name of the fund, name of the SITE, name of the fund custodian (or name of the trust supervisor, in the case of a trust enterprise that concurrently operates securities investment trust business and that has obtained approval from the FSC to keep fund assets in its own custody), and duration of the fund.2. Total face value and total number of beneficial units.3. Issue and certification of beneficial certificates.4. Subscription for beneficial certificates.5. Conditions for successful or unsuccessful establishment of the fund.6. Listing and delisting of beneficial certificates.7. Assets of the fund.8. Fees payable by the fund.9. Rights, obligations, and liabilities of beneficial owners.10. Rights, obligations, and liabilities of the SITE.11. Rights, obligations, and liabilities of the fund custodian (or of the trust supervisor, in the case of a trust enterprise that concurrently operates securities investment trust business and that has obtained approval from the FSC to keep fund assets in its own custody).12. Fundamental policies and scope for the use of fund assets to invest in securities.13. Distribution of gains.14. Redemption of beneficial certificates.15. Calculation of the fund's net asset value and the net asset value per beneficial unit.16. Replacement of SITE.17. Replacement of fund custodian (or of trust supervisor, in the case of a trust enterprise that concurrently operates securities investment trust business and that has obtained approval from the FSC to keep fund assets in its own custody).18. Termination of the securities investment trust agreement.19. Liquidation of the fund.20. Register of beneficial owners.21. Meetings of beneficial owners.22. Notifications and public announcements.23. Amendment of the securities investment trust agreement.The following statement shall be made in a prominent manner: "Pursuant to Article 20 of the Securities Investment Trust and Consulting Act and Article 21, paragraph 1 of the Regulations Governing Securities Investment Trust Enterprises, a SITE shall make the securities investment trust agreement available for review by investors at its place of business and at the places of business of its distributors, or through other means designated by the competent authority. The SITE shall provide a copy of the securities investment trust agreement to an investor upon request, and may charge NT$100 for the provision of the copy."
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21條
證券投資信託契約之主要內容應記載下列事項：
一、基金名稱、證券投資信託事業名稱、基金保管機構名稱（信託業兼營證券投資信託業務經本會核准得自行保管基金資產者，其信託監察人之姓名或名稱）及基金存續期間。
二、基金發行總面額及受益權單位總數。
三、受益憑證之發行及簽證。
四、受益憑證之申購。
五、基金之成立與不成立。
六、受益憑證之上市及終止上市。
七、基金之資產。
八、基金應負擔之費用。
九、受益人之權利、義務與責任。
十、證券投資信託事業之權利、義務與責任。
十一、基金保管機構之權利、義務與責任（信託業兼營證券投資信託業務經本會核准得自行保管基金資產者，其信託監察人之權利、義務與責任）。
十二、運用基金投資證券之基本方針及範圍。
十三、收益分配。
十四、受益憑證之買回。
十五、基金淨資產價值及受益權單位淨資產價值之計算。
十六、證券投資信託事業之更換。
十七、基金保管機構之更換（信託業兼營證券投資信託業務經本會核准得自行保管基金資產者，其信託監察人之更換）。
十八、證券投資信託契約之終止。
十九、基金之清算。
二十、受益人名簿。
二十一、受益人會議。
二十二、通知及公告。
二十三、證券投資信託契約之修訂。
以顯著方式刊印下列文字：「依據證券投資信託及顧問法第二十條及證券投資信託事業管理規則第二十一條第一項規定，證券投資信託事業應於其營業處所及其基金銷售機構營業處所，或以其他經主管機關指定之其他方式備置證券投資信託契約，以供投資人查閱；證券投資信託事業應依投資人之請求，提供證券投資信託契約副本，並得收取工本費新臺幣壹百元」。
一、基金名稱、證券投資信託事業名稱、基金保管機構名稱（信託業兼營證券投資信託業務經本會核准得自行保管基金資產者，其信託監察人之姓名或名稱）及基金存續期間。
二、基金發行總面額及受益權單位總數。
三、受益憑證之發行及簽證。
四、受益憑證之申購。
五、基金之成立與不成立。
六、受益憑證之上市及終止上市。
七、基金之資產。
八、基金應負擔之費用。
九、受益人之權利、義務與責任。
十、證券投資信託事業之權利、義務與責任。
十一、基金保管機構之權利、義務與責任（信託業兼營證券投資信託業務經本會核准得自行保管基金資產者，其信託監察人之權利、義務與責任）。
十二、運用基金投資證券之基本方針及範圍。
十三、收益分配。
十四、受益憑證之買回。
十五、基金淨資產價值及受益權單位淨資產價值之計算。
十六、證券投資信託事業之更換。
十七、基金保管機構之更換（信託業兼營證券投資信託業務經本會核准得自行保管基金資產者，其信託監察人之更換）。
十八、證券投資信託契約之終止。
十九、基金之清算。
二十、受益人名簿。
二十一、受益人會議。
二十二、通知及公告。
二十三、證券投資信託契約之修訂。
以顯著方式刊印下列文字：「依據證券投資信託及顧問法第二十條及證券投資信託事業管理規則第二十一條第一項規定，證券投資信託事業應於其營業處所及其基金銷售機構營業處所，或以其他經主管機關指定之其他方式備置證券投資信託契約，以供投資人查閱；證券投資信託事業應依投資人之請求，提供證券投資信託契約副本，並得收取工本費新臺幣壹百元」。