Standards Governing the Establishment of Securities Investment Trust Enterprises Article 40
A managed futures enterprise concurrently operating securities investment trust business shall set up an investment research department, a finance and accounting department, and an internal audit department. The same shall not apply, however, if such departments have already been set up.
中文原文 證券投資信託事業設置標準第40條
期貨經理事業兼營證券投資信託業務者，應設置投資研究、財務會計及內部稽核部門。
但已設置各該部門者，不在此限。
但已設置各該部門者，不在此限。