Standards Governing the Establishment of Securities Investment Trust Enterprises Article 7
A SITE may be organized only as a company limited by shares, with paid-in capital of no less than NT$300 million.The minimum paid-in capital under the preceding paragraph shall be fully subscribed by the promoters at the time of promotion.
中文原文 證券投資信託事業設置標準第7條
證券投資信託事業之組織，以股份有限公司為限，其實收資本額不得少於新臺幣三億元。
前項最低實收資本額，發起人應於發起時一次認足。
前項最低實收資本額，發起人應於發起時一次認足。