Regulations Governing Information to be Published in Prospectuses by Securities Investment Trust Enterprises Offering Securities Investment Trust Funds Article 2
A securities investment trust enterprise (SITE) intending to issue beneficial certificates for an offering or follow-on offering of a securities investment trust fund (a "fund") in the domestic market shall prepare a prospectus and a simplified prospectus in accordance with the content requirements of these Regulations. If such an enterprise intends to issue beneficial certificates for an offering or follow-on offering of a fund in a foreign market, it shall prepare a prospectus or prospectuses in accordance with the laws and regulations of the jurisdiction in which the offering is made, and in such a case these Regulations shall not apply.
中文原文 證券投資信託事業募集證券投資信託基金公開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發行受益憑證募集或追加募集證券投資信託基金（以下簡稱基金），應依本準則規定之內容編製公開說明書及簡式公開說明書；於國外發行受益憑證募集或追加募集基金者，應依募集地區之法令規定編製公開說明書，不適用本準則。