Regulations Governing the Public Offering of Securities Investment Trust Funds by Securities Investment Trust Enterprises Article 16
A SITE that publicly offers a securities investment trust fund shall deliver simplified prospectuses before subscribers deliver subscription applications and pay the subscription amount in full, and shall provide the prospectus to the subscriber upon request, provided that for a securities investment trust fund publicly offered overseas, the SITE shall act in accordance with the acts and regulations of the jurisdiction in which the public offering is made.The prospectus in the preceding paragraph shall be prepared in accordance with the Regulations Governing Information to Be Published in Prospectuses by Securities Investment Trust Enterprises Offering Securities Investment Trust Funds.
中文原文 證券投資信託事業募集證券投資信託基金處理準則第16條
證券投資信託事業募集證券投資信託基金，應於申購人交付申購申請書且完成申購價金之給付前，交付簡式公開說明書，並應依申購人之要求，提供公開說明書。
但國外募集之證券投資信託基金，應依募集地區之法令規定辦理。
前項公開說明書應依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規定編製。
但國外募集之證券投資信託基金，應依募集地區之法令規定辦理。
前項公開說明書應依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規定編製。