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Article 10
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Particulars related to the underlying instrument shall include the following:
- Introduction of the underlying instrument. If the underlying instrument is a stock or depositary receipt, the company profile shall be provided; if the underlying instrument is an ETF, a futures ETF, or an offshore ETF, the name of the component companies of the fund, and the name of the tracked foreign futures index shall be indicated; if the underlying instrument is an index, its name shall be indicated; if the underlying instrument is a future, the specification of the futures contract shall be provided.
- Trade information on the underlying instrument. If the underlying instrument is a security, the trading volumes, highest and lowest prices, and monthly closing prices for the most recent year; if the underlying instrument is an index, the highest and lowest prices, and monthly closing indexes for the most recent year; if the underlying instrument is a future, the average daily volume each month for the preceding quarter, daily turnover of the preceding month, and open interest of the preceding day.
- If the underlying instrument is a stock or depositary receipt, the condensed balance sheets and statements of comprehensive income for the most recent two years.
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