Regulations Governing the Management of Collective Trust Funds Article 21
The beneficial securities of a collective trust fund issued by a trust enterprise shall be certified. Certification matters shall be governed by the mutatis mutandis application of the Regulations Governing Certification of Corporate Stock and Bond Issues by Public Companies. The beneficial securities referred to in the preceding paragraph shall be given serial numbers and record the following information:1. Name, number of beneficial units, date of issuance, and duration of the collective trust fund, and whether or not additional issues are permitted.2. Name and address of the trust enterprise.3. Name of the beneficiary and number of beneficial units held.4. Price, fees, and tax obligation per unit issued.5. Methods by which trust proceeds will be calculated and paid upon termination of the trust agreement by the beneficiary.6. Method for the transfer of beneficiary rights.7. Method for the calculation and public announcement of the net asset value per beneficial unit.8. Methods by which trustee remuneration is calculated and paid.9. Other information as required by the competent authority.
中文原文 共同信託基金管理辦法第21條
信託業發行共同信託基金受益證券應經簽證，其簽證事項，準用公開發行公司發行股票及公司債券簽證規則之規定。
前項受益證券應予編號，並記載下列事項：
一、共同信託基金名稱、受益權單位總數、發行日期、存續期間及得否追加發行之意旨。
二、信託業之名稱、地址。
三、受益人姓名及受益權單位數。
四、發行單位價格、費用及稅負。
五、受益人終止契約時信託資金之計算及給付方式。
六、受益權之轉讓方式。
七、受益權單位淨值之計算及公告方式。
八、受託人報酬之計算及給付方式。
九、其他主管機關規定應記載事項。
前項受益證券應予編號，並記載下列事項：
一、共同信託基金名稱、受益權單位總數、發行日期、存續期間及得否追加發行之意旨。
二、信託業之名稱、地址。
三、受益人姓名及受益權單位數。
四、發行單位價格、費用及稅負。
五、受益人終止契約時信託資金之計算及給付方式。
六、受益權之轉讓方式。
七、受益權單位淨值之計算及公告方式。
八、受託人報酬之計算及給付方式。
九、其他主管機關規定應記載事項。