Regulations Governing the Public Offering of Securities Investment Trust Funds by Securities Investment Trust Enterprises Article 2
These Regulations apply to a securities investment trust enterprise (SITE) that publicly offers and sells a securities investment trust fund and issues beneficial interest certificates.When a SITE makes a public offering of a fund only in foreign countries and for investment in foreign securities, the laws and regulations of the place where the offering is made shall apply, and these Regulations do not apply.
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2條
證券投資信託事業募集及銷售證券投資信託基金發行受益憑證適用本準則規定。
證券投資信託事業僅於國外募集基金投資國外有價證券，悉依募集地法令規定辦理，不適用本準則規定。
證券投資信託事業僅於國外募集基金投資國外有價證券，悉依募集地法令規定辦理，不適用本準則規定。