TAILIEUCHUNG - Regulations Governing Securities Investment Trust Funds

It is very important to make a distinction between the way that an investor records invest- ments in its books and the way that the investment is reported in the investor’s financial statements. We’re already seen that reporting may involve cost, fair value, equity, consoli- dation, or proportionate consolidation. Often, an investor will account for a strategic investment by using the cost method during the year simply because it is the easiest method; this is the investor’s recording method. When financial statements are prepared, a different reporting method may be more appropriate for the financial reporting objectives of the com- pany. In that case, the accounts relating. | Regulations Governing Securities Investment Trust Funds Announced Amended 2006. Chapter 1 General Principles Article 1 These Regulations are adopted pursuant to Article 11 paragraph 4 Article 14 paragraph 1 Article 17 paragraph 3 Article 18 paragraph 1 Article 19 paragraph 2 Article 22 paragraph 4 Article 25 paragraph 2 and Article 46 of the Securities Investment Trust and Consulting Act. Article 2 Except where the Executive Yuan Financial Supervisory Commission FSC provides otherwise a securities investment trust agreement shall stipulate the following matters 1. The name and address of the securities investment trust enterprise SITE and the custodian institution. 2. The name and duration of the securities investment trust fund the fund . 3. The rights obligations and legal liability of the SITE. 4. The rights obligations and legal liability of the fund s custodian institution. 5. The rights obligations and legal liability of the beneficiary. 6. The basic governing policies and the scope of utilization of the fund for securities investment and trading in securities-related products. 7. Fund income distribution. 8. Redemption of certificates of beneficial interest. 9. The fees borne by the fund. 10. The management or custodial fees of the SITE and the custodian institution. 11. Calculation of the net asset value of beneficiary units and the fund as a whole. 12. Termination of the securities investment fund agreement. 13. The reasons for convening beneficiaries meetings the required quorum the votes required for passage of a measure and the means of adopting resolutions. A trust enterprise that concurrently operates securities investment trust business may itself keep custody of fund assets pursuant to FSC approval where the trust enterprise also has a trust supervisor the matters to be stipulated under subparagraph 4 of the preceding paragraph shall also include the rights obligations and legal liability of the trust supervisor. A template for the .

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