Any amendment to the futures trust deed for a futures trust fund offered to unspecified persons shall be submitted to the competent authority for approval; the futures trust enterprise shall publicly announce the content of any amendments within two days after their approval.
Any amendment to the futures trust deed for a futures trust fund offered to persons meeting certain eligibility requirements shall be filed with the competent authority within five days after the amendment.

The duration of a futures trust fund shall be as stipulated by the futures trust deed.
In any of the following circumstances, a futures trust deed shall be terminated after reporting to and receiving approval from the competent authority:
1.The futures trust enterprise or fund custodian undergoes dissolution or bankruptcy or its approval is voided or revoked, or its management or custody of the futures trust fund is obviously unsound and the competent authority has ordered that it be replaced, making it unable to continue executing its duties, and there is no other suitable futures trust enterprise or fund custodian to assume the rights and obligations of the original enterprise or custodian.
2.A beneficial owners meeting resolves to change to another futures trust enterprise or fund custodian, and there is no other suitable futures trust enterprise or fund custodian to assume the rights and obligations of the original enterprise or custodian.
3.The net asset value of the futures trust fund is lower than the standard set by the competent authority.
4.The futures trust fund is unable to continue operating because of market conditions, the characteristics or scale of the futures trust fund, or other legal or factual reasons.
5.A beneficial owners meeting resolves to terminate the futures trust deed.
6.The futures trust enterprise or fund custodian cannot accept the resolution of the beneficial owners meeting, and there is no other suitable futures trust enterprise or fund custodian to assume the rights and obligations of the original enterprise or custodian.
7.Other reasons for termination as stipulated by the futures trust deed.
When it is desirable to terminate the futures trust deed to protect the public interest or the rights and interests of beneficial owners, the competent authority may order the deed’s termination.
When a futures trust deed is terminated because its period of duration has expired, a report shall be filed with the competent authority for recordation within two days from the date of the expiration.
A futures trust enterprise shall publicly announce the termination of the futures trust deed within two days from the expiration date of the period of duration or the approval date.

When a futures trust deed is terminated, the futures trust enterprise shall complete liquidation of the futures trust fund within three months from the date the competent authority approves liquidation, and shall distribute the balance after liquidation to the beneficial owners pro rata to the number of beneficial units. When for legitimate reason the liquidation cannot be completed within three months, the futures trust enterprise may apply to the competent authority before expiration of the time limit for a one-time extension of three months only.
The liquidator shall report to the competent authority and publicly announce the methods for the liquidation and distribution of the preceding paragraph and notify the beneficial owners of the same. Within two months from conclusion of the liquidation procedures, the liquidator shall report the liquidation results to the competent authority for recordation and notify the beneficial owners of the same.
The methods for liquidation and distribution of a futures trust fund offered to persons meeting certain eligibility requirements shall be reported to the beneficial owners pursuant to the futures trust deed; the provisions of the preceding paragraph regarding public announcement will not apply.

The futures trust enterprise shall serve as the liquidator of the futures trust fund. When the circumstances of Article 83, paragraph 2, subparagraph 1 or subparagraph 2 apply to the futures trust enterprise, the fund custodian shall serve as the liquidator. When the circumstances of Article 83, paragraph 2, subparagraph 1or subparagraph 2 also apply to the fund custodian, a beneficial owners meeting shall select by resolution a futures trust enterprise or fund custodian as liquidator that complies with the provisions of the competent authority.
When the futures trust deed of a futures trust fund is terminated because the circumstances of Article 83, paragraph 2, subparagraph 1 or subparagraph 2 apply to the fund custodian, the liquidator may select a suitable fund custodian to assume the fund custody duties during the liquidation period, after obtaining approval from the competent authority.
Unless otherwise provided by laws or regulations or the futures trust deed, the rights and obligations of the liquidator and the fund custodian during the duration of the futures trust fund shall be the same as those of the original futures trust enterprise and fund custodian.

From the date the conclusion of the liquidation is reported to the competent authority, the liquidator shall retain all account books and statements for a period of not less than 10 years.