Regulations Governing Responsible Persons and Associated Persons of Securities Investment Trust Enterprises Article 15-1
A SITE director, supervisor, or related party thereof, who acts concurrently as a director or supervisor of another SITE or a SICE or a securities firm will be presumed to have a conflict of interest unless the SITE and that other SITE or SICE or securities firm have a controlling and subordinate relation as defined in the Company Act or such concurrent appointment is pursuant to laws and regulations.The term "director" or "supervisor" as used in the preceding paragraph means those within the following scope:1. A juristic person or a natural person appointed by that juristic person to exercise the duties.2. A juristic person or an elected natural person representative who represents a juristic person.3. An elected natural person who is neither appointed by nor a representative of the government or a juristic person.The term "related party" of a director or supervisor as used in paragraph 1 means parties related to the same natural person or the same juristic person, within the following scope:1. Parties related to the same natural person:A. The spouse and lineal relatives of that natural person.B. Any enterprise in which that natural person and natural persons referred to in the preceding item hold in aggregate more than one-third of the outstanding voting shares or capital, or any enterprise or foundation in which that natural person and natural persons referred to in the preceding item serve as the chairman or general manager or in a majority of the director positions.2. Parties related to the same juristic person:A. The chairman of that juristic person and his or her spouse and lineal relatives.B. Any enterprise in which that juristic person and natural persons referred to in the preceding item hold more than one-third of the outstanding voting shares or capital, or any enterprise or foundations in which that juristic person and natural persons referred to in the preceding subparagraph serve as the chairman or general manager or in a majority of the director positions.C. Affiliates of that juristic person. The term "affiliate" shall be as defined under Articles 369-1 to 369-3, Article 369-9, and Article 369-11 of the Company Act.The preceding three paragraphs shall not apply to the government or to a SITE in which the government directly and/or indirectly holds 100 percent of the shares. However, the natural person appointee(s) or representative(s) of the government or SITE designated to serve in the director or supervisor capacity shall not concurrently serve in any position in another SITE or a SICE or a securities firm unless with the approval of the FSC.If a SITE director, supervisor, or related person thereof, has a conflict of interest set out in paragraph 1 or the preceding paragraph, the FSC may order the SITE to make adjustments within a prescribed period of time; the person shall be dismissed if the SITE fails to adjust within the time period and without justifiable reason.Those who were already serving as a director or supervisor of a SITE prior to the 1 January 2023 enforcement of the amendment to this article may continue to serve for the duration of their original term, without being subject to the restrictions in the preceding five paragraphs.
中文原文 證券投資信託事業負責人與業務人員管理規則第15-1條
證券投資信託事業董事、監察人本人或其關係人同時擔任其他證券投資信託事業、證券投資顧問事業或證券商之董事、監察人，推定有利益衝突之情事。
但證券投資信託事業與其他證券投資信託事業、證券投資顧問事業或證券商屬公司法所稱控制與從屬關係者，或依法令規定兼任者，不在此限。
前項所稱董事、監察人本人，範圍如下：
一、法人及其指定行使職務之自然人。
二、法人及代表法人當選之自然人代表人。
三、非以政府、法人或其代表人當選之自然人。
第一項所稱董事、監察人本人之關係人，指同一自然人或同一法人之關係人，其範圍如下：
一、同一自然人之關係人：
（一）該自然人之配偶及直系血親。
（二）該自然人與前目之人持有已發行有表決權股份或資本額合計超過三分之一之企業，或擔任董事長、總經理或過半數董事之企業或財團法人。
二、同一法人之關係人：
（一）該法人之董事長、其配偶及直系血親。
（二）該法人與前目之自然人持有已發行有表決權股份或資本額合計超過三分之一之企業，或擔任董事長、總經理或過半數董事之企業或財團法人。
（三）該法人之關係企業。
關係企業適用公司法第三百六十九條之一至第三百六十九條之三、第三百六十九條之九及第三百六十九條之十一規定。
政府及其直接、間接持有百分之百股份之證券投資信託事業，不適用前三項規定。
但其所指派之法人董事、監察人代表或代表人，除經本會核准外，不得兼任其他證券投資信託事業、證券投資顧問事業或證券商任何職務。
證券投資信託事業董事、監察人本人或其關係人，有第一項或前項利益衝突情事時，本會得限期命其調整；無正當理由屆期未調整者，應予解任。
本條中華民國一百十二年一月一日修正施行前，已擔任證券投資信託事業董事或監察人者，得於原任期內續任之，不受前五項規定之限制。
但證券投資信託事業與其他證券投資信託事業、證券投資顧問事業或證券商屬公司法所稱控制與從屬關係者，或依法令規定兼任者，不在此限。
前項所稱董事、監察人本人，範圍如下：
一、法人及其指定行使職務之自然人。
二、法人及代表法人當選之自然人代表人。
三、非以政府、法人或其代表人當選之自然人。
第一項所稱董事、監察人本人之關係人，指同一自然人或同一法人之關係人，其範圍如下：
一、同一自然人之關係人：
（一）該自然人之配偶及直系血親。
（二）該自然人與前目之人持有已發行有表決權股份或資本額合計超過三分之一之企業，或擔任董事長、總經理或過半數董事之企業或財團法人。
二、同一法人之關係人：
（一）該法人之董事長、其配偶及直系血親。
（二）該法人與前目之自然人持有已發行有表決權股份或資本額合計超過三分之一之企業，或擔任董事長、總經理或過半數董事之企業或財團法人。
（三）該法人之關係企業。
關係企業適用公司法第三百六十九條之一至第三百六十九條之三、第三百六十九條之九及第三百六十九條之十一規定。
政府及其直接、間接持有百分之百股份之證券投資信託事業，不適用前三項規定。
但其所指派之法人董事、監察人代表或代表人，除經本會核准外，不得兼任其他證券投資信託事業、證券投資顧問事業或證券商任何職務。
證券投資信託事業董事、監察人本人或其關係人，有第一項或前項利益衝突情事時，本會得限期命其調整；無正當理由屆期未調整者，應予解任。
本條中華民國一百十二年一月一日修正施行前，已擔任證券投資信託事業董事或監察人者，得於原任期內續任之，不受前五項規定之限制。