Chapter III Prospectuses for Futures Trust Funds Offered to Persons Meeting Certain Eligibility Requirements
Article 25
A futures trust enterprise offering or intending to offer a futures trust fund within the domestic market to persons meeting certain eligibility requirements pursuant to Article 12 of the Regulations Governing Futures Trust Funds shall prepare a prospectus in accordance with the content requirements of this Chapter.
Article 26
A prospectus for a futures trust fund offered to persons meeting certain eligibility requirements shall at least include the following information:
1.Overview of the futures trust fund, including the following information:
A.Profile of the futures trust fund, specifying the information required by Article 12, subparagraphs 1 to 3, 5, 7, 13, and 21.
B.Nature of the futures trust fund, specifying the information required by Article 13, subparagraph 1 and 2.
C.Duties of the futures trust enterprise, fund custodian, and fund guarantor.
D.Trading and investments of the futures trust fund, specifying the information required by Article 14, subparagraph 1 to 4 and 8.
E.Risk factors, specifying the information required by Article 15.
F.Distribution of gains, specifying the information required by Article 16.
G.Subscription for beneficial certificates, specifying the information required by Article 17.
H.Redemption of beneficial certificates, specifying the information required by Article 18.
I.Rights of and fees undertaken by beneficial owners, specifying the information required by Article 19.
J.Information disclosure by the futures trust fund, specifying the information required by Article 20, subparagraph 1 and 3.
2.Major content of the futures trust deed, specifying the information required by Article 22, paragraph 1, subparagraph 1, 5 to 10, 15 to 19, 22, and 23.
3.Overview of the futures trust enterprise, including profile of the enterprise, enterprise organization, interested company disclosure, overview of business operations, the statements of comprehensive income and balance sheets for the most recent 2 fiscal years, any penalties received from the competent authority during the most recent 2 fiscal years, and any litigious or non-litigious events having a material influence on the interests of the beneficial owners.
4.How to transfer beneficial certificates and restrictions on the transfer.
5.Special disclosures, specifying the information required by Article 24.