Regulations Governing Information to be Published in Prospectuses by Securities Investment Trust Enterprises Offering Securities Investment Trust Funds Article 22
The "overview of the SITE" item shall include the following information:1. Profile of the enterprise, specifying:A. Date of establishment.B. Process of capital formation over the most recent 3 years (Table 10).C. Lines of business.D. History, indicating, for the most recent 5 fiscal years, any fund offered, branch or subsidiary established, share transfer or change of director, supervisor or major shareholder, change of control, and any other important event.2. Enterprise organization, indicating the following information on the SITE as of the end of the month preceding the prospectus printing date:A. Distribution of equity ownership:a. Shareholder structure, specifying the composition percentage of each class of shareholders (Table 11).b. Register of major shareholders, indicating the name of each shareholder having shareholding of 5 percent or more, and the number and percentage of the shares held (Table 12).B. Organizational system, indicating the organizational structure of the SITE, the type of business operations conducted by each principal department (or, in the case of a trust enterprise, by the department that is responsible for its concurrent operation of securities investment trust business), and the number of staff members.C. Names of the SITE's general manger, vice general manager, and division heads (or, in the case of a trust enterprise, the head of the department that is responsible for its concurrent operation of securities investment trust business), the dates they assumed their duties, the number and percentage of shares they hold in the SITE, their major work experience and/or educational background, and, if applicable, any concurrent positions they hold at another company at the time (Table 13).D. Names of directors and supervisors and their appointment dates, terms of office, number and percentage of shares held in the SITE at time of appointment and at the present time, and major work experience and/or educational background (See Table 14).3. Interested company disclosure, identifying any company having any of the following relationships with the SITE as of the end of the month preceding the prospectus printing date:A. A company that has a relationship with the SITE as set out in Chapter VI-I of the Company Act.B. A director or supervisor of the SITE, or a shareholder with a combined shareholding of 5 percent or more in the SITE.C. A person under the preceding item, or a managerial officer of the SITE, who is also a director, supervisor, managerial officer, or a shareholder holding 10 percent or more of the total number of issued shares of the given company, or who is the spouse of such a person (Table 15).4. Operating status:A. Indicate the name, date of establishment, number of beneficial units, amount of net assets, and net asset value per unit, of any other fund managed by the SITE, current as of the end of the month preceding the date of printing (Table 16).B. Include the CPA audit reports, balance sheets, statements of comprehensive income, and statements of changes in equity of the SITE for the most recent 2 fiscal years.5. Penalties received, indicating the time and details of any disciplinary action/sanction or official reprimand received by the SITE from the FSC during the most recent 2 years.6. Litigious or non-litigious events, indicating, if currently there is any material case pending in a litigious, non-litigious, or administrative contentious proceeding by or against the SITE, the result of which is likely to materially affect the interests of the beneficial owners, the facts in contention, the monetary value of the subject matter, the date on which the proceeding commences, the principal parties involved, and the current status of the proceeding.