SITEs, FTEs, and the master agents of offshore fund institutions shall provide the following information within the prescribed time period:
The TWSE may provide original or abstract copies of the information provided to it pursuant to the preceding paragraphs for review by the public.
- Where an announcement is related to the rights of beneficiaries, the relevant particulars shall be entered into the Internet information reporting system designated by the TWSE. Where particulars that should be publicly announced but were not announced, or where the announced items were not sufficiently explanatory, the TWSE may inform the company to make the announcement or supplement or amend the announcement.
- Upon receiving notification from the TWSE of approval for offering and issuance of beneficial certificates, a SITE shall upload the electronic file [of the prospectus] onto the Internet information reporting system designated by the TWSE and provide four [physical] copies of the prospectus.
- At the same time that they are filed with the Competent Authority, two copies of the annual report and monthly balance sheet report shall be submitted, provided that the requirement of submission of a monthly balance sheet shall not apply if the offshore ETF is not required to prepare a monthly balance sheet under the rules of the competent authority of its place of registration.