Regulations Governing Futures Trust Funds Article 46
A futures trust enterprise shall observe the following conditions in utilizing the futures trust fund offered to unspecified persons for investment in subordinated corporate bonds or subordinated financial bonds:1.Fund investment shall be restricted to exchange-listed or OTC-listed subordinated corporate bonds or subordinated financial bonds.2.The total investment by any fund in subordinated corporate bonds or subordinated financial bonds issued by any single company may not exceed ten percent of the total value of the given issue (or tranche, where the issue is tranched).3.Subordinated corporate bonds or subordinated financial bonds in which the fund invests shall have a credit rating at or above a prescribed level issued by a credit-rating institution approved or recognized by the competent authority.
中文原文 期貨信託基金管理辦法第46條
期貨信託事業運用對不特定人所募集之期貨信託基金投資於次順位公司債或次順位金融債券時，應遵守下列規定：
一、以投資上市或上櫃者為限。
二、每一基金投資任一公司所發行次順位公司債或次順位金融債券之總額，不得超過該公司該次（如有分券指分券後）所發行次順位公司債或次順位金融債券總額之百分之十。
三、所投資之次順位公司債或次順位金融債券應符合經主管機關核准或認可之信用評等機構評等達一定等級以上者。
一、以投資上市或上櫃者為限。
二、每一基金投資任一公司所發行次順位公司債或次順位金融債券之總額，不得超過該公司該次（如有分券指分券後）所發行次順位公司債或次順位金融債券總額之百分之十。
三、所投資之次順位公司債或次順位金融債券應符合經主管機關核准或認可之信用評等機構評等達一定等級以上者。