Regulations Governing Information to be Published in Prospectuses by Securities Investment Trust Enterprises Offering Securities Investment Trust Funds Article 3
A prospectus and a simplified prospectus shall be prepared based on the following basic principles:1. All of the information contained shall be clear and easy to understand, and it may not contain misrepresentations, nondisclosures, omissions, or otherwise be misleading.2. All of the information contained shall be timely and up to date. Any trade or other event occurring before the printing of the prospectuses that could influence the judgment of beneficial owners shall be disclosed therein.
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3條
公開說明書及簡式公開說明書編製之基本原則如下：
一、所記載之內容，應明確易懂，不得有虛偽、隱匿、欠缺或其他足致他人誤信之情事。
二、所記載之內容，應具有時效性。
刊印前，發生足以影響受益人判斷之交易或其他事件，均應一併揭露。
一、所記載之內容，應明確易懂，不得有虛偽、隱匿、欠缺或其他足致他人誤信之情事。
二、所記載之內容，應具有時效性。
刊印前，發生足以影響受益人判斷之交易或其他事件，均應一併揭露。