Regulations Governing Information to be Published in Private Placement Memoranda by Securities Investment Trust Enterprises When Privately Offering Securities Investment Trust Funds Article 2
When a securities investment trust enterprise privately offers a securities investment trust fund (a "fund") to specified persons in Taiwan, the enterprise shall prepare a private placement memorandum in accordance with the content requirements of these Regulations. When said enterprise privately offers a fund to specified persons abroad, the enterprise shall do so in accordance with the laws and regulations of the jurisdiction in which the offering is made, and these Regulations shall not apply.
中文原文 證券投資信託事業私募證券投資信託基金投資說明書應行記載事項準則第2條
證券投資信託事業於國內向特定人私募證券投資信託基金（以下簡稱基金），應依本準則規定之內容編製投資說明書；於國外向特定人私募基金者，應依私募地區之法令規定辦理，不適用本準則。