Regulations Governing Information to be Published in Prospectuses by Securities Investment Trust Enterprises Offering Securities Investment Trust Funds Article 6
The following items shall be printed in the order below on the cover of a prospectus:1. Fund name. A principal protection fund shall indicate, in parentheses, in a different color, and in conspicuous print, the principal protection percentage and the type of the fund (either "principal guaranteed" or "principal protected").2. Fund type. State whether the fund is an equity fund, bond fund, balanced fund, multi-asset fund, principal protection fund, fund-of-funds, index fund, passive exchange-traded fund ("passive ETF"), active exchange-traded fund ("active ETF"), money market fund, umbrella fund, or another type of fund authorized by the Financial Supervisory Commission (FSC).3. Fundamental investment policy.4. Fund structure (open-end or closed-end).5. For a fund that invests offshore, the words "invested offshore" shall be clearly indicated.6. For a fund denominated in a foreign currency, the currency in which the fund is denominated shall be clearly indicated.7. The total face value of the current issue as approved.8. The number of beneficial units of the current issue as approved.9. For a principal protection fund of the capital guaranteed type, indicate the name of the guarantor institution.10. Name of the SITE.11. The following statements to be printed conspicuously:A. "The Financial Supervisory Commission has either approved this fund or allowed its effective registration, but that does not indicate that this fund is risk-free. The past management performance of this SITE does not guarantee any minimum return on investment for this fund. Apart from exercising its duty of due care and diligence, this SITE will not be responsible for the gains or losses of this fund, and does not guarantee any minimum return."B. For a principal protection fund that is a capital guaranteed fund, print following statement: "The Financial Supervisory Commission has either approved this fund or allowed its effective registration, but that does not indicate that this fund is risk-free. If, and only if, investors keep this fund until the maturity date, can they enjoy a ____ percent principal guarantee. The guarantee does not cover cases in which investors redeem prior to maturity, or in which there occurs any of the situations requiring termination (as set out in subparagraphs 1 through 6 of Article__ of the trust deed for this fund), and investors are responsible for all relevant fees for the entire investment period, with the redemption price to be calculated using the net asset value at that time. Investors should be aware that prior to the maturity date the net asset value of this fund may fluctuate due to various market factors. Therefore, before trading, investors should be certain that they are fully aware of the risks and features of this fund."C. For a principal protection fund that is a capital protected fund, state the following: "This fund is not guaranteed by a guarantor, but achieves the function of principal protection through the use of various investment tools. The Financial Supervisory Commission has either approved this fund or allowed its effective registration, but that does not indicate that this fund is risk-free. If, and only if, investors keep this fund until the maturity date, can they enjoy a ____ percent principal protection. The guarantee does not cover cases in which investors redeem prior to maturity or in which there occurs any of the situations requiring termination (as set out in Article ____ of the trust deed for this fund), and investors are responsible for all relevant fees for the entire investment period, with the redemption price to be calculated using the net asset value at that time. Investors should be aware that prior to the maturity date the net asset value of this fund may fluctuate due to various market factors, and that, because capital protection is not a guarantee, the purpose of principal protection will be unable to be achieved if, for example, an issuer defaults or a credit risk materializes with respect to an investment instrument. Therefore, before trading, the investor should be certain that they are fully aware of the risks and features of this fund." The latter part of the paragraph shall be printed in an especially conspicuous manner, such as enlarged bold typeface or a different color.D. For a non-investment grade bond fund, include a description of a profile of the typical investor, stated in a different color and in conspicuous type, and also include the following statements: "Investors are not advised to invest too high a percentage of their investment portfolio in non-investment grade bond funds." and "The Financial Supervisory Commission has approved this fund, but that does not indicate that this fund is risk-free. As non-investment grade bonds are rated below investment grade or are not rated, and are highly sensitive to changes in interest rates, this fund may suffer losses due to a rise in interest rate, decline in market liquidity, or in the event that a bond issuer defaults in payment of principal or interest or becomes bankrupt. This fund is not suitable for investors who are unable to bear the associated risks. The past management performance of the fund management company does not guarantee any minimum return on investment for this fund. Apart from exercising its duty of due care and diligence, the fund management company will not be responsible for the gains or losses of this fund, and does not guarantee any minimum return. Therefore, investors should carefully study the prospectus of the fund before subscription."E. For an environment, social, and governance-themed fund, print the following statement: "This fund is an environmental, social, and governance-themed fund. Please see page to page for a disclosure of material issuance information relating to sustainability." The periodic evaluation information of the fund will be published on the company's website (https://).F. Please see page to page for a disclosure of restrictions on the use of the assets of, and the risks of investing in the fund.G. In the event there is any misrepresentation or nondisclosure in this prospectus, the SITE, its responsible persons, and any other persons whose signature or seal appear on the prospectus shall be held legally liable.H. Web addresses for inquiries regarding the prospectus, including the web address of the information reporting website designated by the FSC, and the web address where the company discloses the relevant prospectus materials.I. For a trust enterprise concurrently operating securities investment trust business that has obtained approval from the FSC to keep fund assets in its own custody, explicitly state that the assets of the fund are kept in its own custody and that a trust supervisor has been appointed.J. For an active ETF, print the following statement: "This fund's investment objective is not to track, simulate, or replicate the performance of a specific index, but rather for the management company to invest the fund in accordance with the investment strategies it sets." If performance indicators are set for an active ETF, additionally print wording such as "The fund's performance indicators are for reference in evaluating the fund's performance. The fund does not track, simulate, or replicate the performance of the performance indicators."12. Date of printing.A prospectus prepared for use in an application (or regulatory filing) to offer a securities investment trust fund shall clearly indicate on its cover that it is a draft version for application (or regulatory filing) purposes only.The "fundamental investment policy" item described in paragraph 1, subparagraph 3 may otherwise provide a note indicating the page number where the information can be found in the prospectus.
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6條
公開說明書封面應依序刊印下列事項：
一、基金名稱；保本型基金應用括弧以不同顏色顯著字體標明保本比率及基金之類型（保證型或保護型）。
二、基金種類：股票型、債券型、平衡型、多重資產型、保本型、組合型、指數型、指數股票型、主動式交易所交易基金、貨幣市場型、傘型或其他經金融監督管理委員會（以下簡稱本會）核定者。
三、基本投資方針。
四、基金型態（開放式或封閉式）。
五、基金投資國外地區者，應註明「投資國外」。
六、基金以外幣計價者，應註明本基金計價之幣別。
七、本次核准發行總面額。
八、本次核准發行受益權單位數。
九、保本型基金為保證型者，保證機構之名稱。
十、證券投資信託事業名稱。
十一、以顯著方式刊印下列文字：
（一）「本基金經金融監督管理委員會核准或同意生效，惟不表示本基金絕無風險。
本證券投資信託事業以往之經理績效不保證本基金之最低投資收益；本證券投資信託事業除盡善良管理人之注意義務外，不負責本基金之盈虧，亦不保證最低之收益」。
（二）保本型基金為保證型者，應刊印「本基金經金融監督管理委員會核准或同意生效，惟不表示本基金絕無風險。
投資人持有本基金至到期日時，始可享有____％的本金保證。
投資人於到期日前買回者或有本基金信託契約第____條第一款至第六款應終止之情事者，不在保證範圍，投資人應承擔整個投資期間之相關費用，並依當時淨值計算買回價格。
投資人應了解到期日前本基金之淨值可能因市場因素而波動。
投資人在進行交易前，應確定已充分瞭解本基金之風險與特性。」等文字。
（三）保本型基金為保護型者，應刊印「本基金無提供保證機構保證之機制，係透過投資工具達成保護本金之功能。
本基金經金融監督管理委員會核准或同意生效，惟不表示本基金絕無風險。
投資人持有本基金至到期日時，始可享有____％的本金保護。
投資人於到期日前買回者或有本基金信託契約第____條應提前終止之情事者，不在保護範圍，投資人應承擔整個投資期間之相關費用，並依當時淨值計算買回價格。
投資人應了解到期日前本基金之淨值可能因市場因素而波動，因保護並非保證，投資標的之發行人違約或發生信用風險等因素，將無法達到本金保護之效果，投資人在進行交易前，應確定已充分瞭解本基金之風險與特性。」等文字，後段文字並應以加大粗黑字體或不同顏色等特別顯著方式刊印。
（四）非投資等級債券基金應以不同顏色顯著字體方式，載明適合之投資人屬性，並刊印「投資人投資非投資等級債券基金不宜占其投資組合過高之比重」，及「本基金經金融監督管理委員會核准，惟不表示絕無風險。
由於非投資等級債券之信用評等未達投資等級或未經信用評等，且對利率變動的敏感度甚高，故本基金可能會因利率上升、市場流動性下降，或債券發行機構違約不支付本金、利息或破產而蒙受虧損。
本基金不適合無法承擔相關風險之投資人。
基金經理公司以往之經理績效不保證基金之最低投資收益；基金經理公司除盡善良管理人之注意義務外，不負責本基金之盈虧，亦不保證最低之收益，投資人申購前應詳閱基金公開說明書。」等文字。
（五）環境、社會及治理相關主題基金，應刊印「本基金屬環境、社會及治理相關主題基金，永續相關重要發行資訊之揭露請詳見第__頁至第__頁」，定期評估資訊將於公司網站（https://）公告。
（六）有關本基金運用限制及投資風險之揭露請詳見第__頁至第__頁。
（七）本公開說明書之內容如有虛偽或隱匿之情事者，應由本證券投資信託事業與負責人及其他曾在公開說明書上簽章者依法負責。
（八）查詢本公開說明書之網址，包括本會指定之資訊申報網站之網址及公司揭露公開說明書相關資料之網址。
（九）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，應標明自行保管及設有信託監察人之字句。
（十）主動式交易所交易基金，應刊印「本基金投資目標未追蹤、模擬或複製特定指數之表現，而係經理公司依其所訂投資策略進行基金投資」；主動式交易所交易基金設定績效指標者，另應刊印「本基金之績效指標係為基金績效評量之參考，本基金無追蹤、模擬或複製績效指標之表現」等文字。
十二、刊印日期。
為申請（報）募集證券投資信託基金案件所編製之公開說明書，應於其封面註明係申請（報）用之稿本。
第一項第三款之基本投資方針得註明參閱本文之頁次。
一、基金名稱；保本型基金應用括弧以不同顏色顯著字體標明保本比率及基金之類型（保證型或保護型）。
二、基金種類：股票型、債券型、平衡型、多重資產型、保本型、組合型、指數型、指數股票型、主動式交易所交易基金、貨幣市場型、傘型或其他經金融監督管理委員會（以下簡稱本會）核定者。
三、基本投資方針。
四、基金型態（開放式或封閉式）。
五、基金投資國外地區者，應註明「投資國外」。
六、基金以外幣計價者，應註明本基金計價之幣別。
七、本次核准發行總面額。
八、本次核准發行受益權單位數。
九、保本型基金為保證型者，保證機構之名稱。
十、證券投資信託事業名稱。
十一、以顯著方式刊印下列文字：
（一）「本基金經金融監督管理委員會核准或同意生效，惟不表示本基金絕無風險。
本證券投資信託事業以往之經理績效不保證本基金之最低投資收益；本證券投資信託事業除盡善良管理人之注意義務外，不負責本基金之盈虧，亦不保證最低之收益」。
（二）保本型基金為保證型者，應刊印「本基金經金融監督管理委員會核准或同意生效，惟不表示本基金絕無風險。
投資人持有本基金至到期日時，始可享有____％的本金保證。
投資人於到期日前買回者或有本基金信託契約第____條第一款至第六款應終止之情事者，不在保證範圍，投資人應承擔整個投資期間之相關費用，並依當時淨值計算買回價格。
投資人應了解到期日前本基金之淨值可能因市場因素而波動。
投資人在進行交易前，應確定已充分瞭解本基金之風險與特性。」等文字。
（三）保本型基金為保護型者，應刊印「本基金無提供保證機構保證之機制，係透過投資工具達成保護本金之功能。
本基金經金融監督管理委員會核准或同意生效，惟不表示本基金絕無風險。
投資人持有本基金至到期日時，始可享有____％的本金保護。
投資人於到期日前買回者或有本基金信託契約第____條應提前終止之情事者，不在保護範圍，投資人應承擔整個投資期間之相關費用，並依當時淨值計算買回價格。
投資人應了解到期日前本基金之淨值可能因市場因素而波動，因保護並非保證，投資標的之發行人違約或發生信用風險等因素，將無法達到本金保護之效果，投資人在進行交易前，應確定已充分瞭解本基金之風險與特性。」等文字，後段文字並應以加大粗黑字體或不同顏色等特別顯著方式刊印。
（四）非投資等級債券基金應以不同顏色顯著字體方式，載明適合之投資人屬性，並刊印「投資人投資非投資等級債券基金不宜占其投資組合過高之比重」，及「本基金經金融監督管理委員會核准，惟不表示絕無風險。
由於非投資等級債券之信用評等未達投資等級或未經信用評等，且對利率變動的敏感度甚高，故本基金可能會因利率上升、市場流動性下降，或債券發行機構違約不支付本金、利息或破產而蒙受虧損。
本基金不適合無法承擔相關風險之投資人。
基金經理公司以往之經理績效不保證基金之最低投資收益；基金經理公司除盡善良管理人之注意義務外，不負責本基金之盈虧，亦不保證最低之收益，投資人申購前應詳閱基金公開說明書。」等文字。
（五）環境、社會及治理相關主題基金，應刊印「本基金屬環境、社會及治理相關主題基金，永續相關重要發行資訊之揭露請詳見第__頁至第__頁」，定期評估資訊將於公司網站（https://）公告。
（六）有關本基金運用限制及投資風險之揭露請詳見第__頁至第__頁。
（七）本公開說明書之內容如有虛偽或隱匿之情事者，應由本證券投資信託事業與負責人及其他曾在公開說明書上簽章者依法負責。
（八）查詢本公開說明書之網址，包括本會指定之資訊申報網站之網址及公司揭露公開說明書相關資料之網址。
（九）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，應標明自行保管及設有信託監察人之字句。
（十）主動式交易所交易基金，應刊印「本基金投資目標未追蹤、模擬或複製特定指數之表現，而係經理公司依其所訂投資策略進行基金投資」；主動式交易所交易基金設定績效指標者，另應刊印「本基金之績效指標係為基金績效評量之參考，本基金無追蹤、模擬或複製績效指標之表現」等文字。
十二、刊印日期。
為申請（報）募集證券投資信託基金案件所編製之公開說明書，應於其封面註明係申請（報）用之稿本。
第一項第三款之基本投資方針得註明參閱本文之頁次。