Regulations Governing Futures Trust Funds Article 93

When, due to merger, assets held by the continuing futures trust fund exceed ratios prescribed by these Regulations, then except for bonus shares issued or underlyings obtained due to physical deliveries on trades predating the merger, no new assets may be added, and the ratio shall be adjusted to the prescribed level within two years.
中文原文 期貨信託基金管理辦法第93條
期貨信託基金因合併致存續期貨信託基金持有之資產超過本辦法規定之比率者,除因無償配股及因合併前已存在之交易經實物交割取得標的物之情形外,不得新增,並應於二年內調整至符合規定。

English translation for reference only; the Chinese text prevails. Not legal advice.