Regulations Governing the Public Offering of Securities Investment Trust Funds by Securities Investment Trust Enterprises Article 9
Before a securities investment trust fund is established, beneficial interest certificates may not be issued; a SITE shall produce beneficial interest certificates and deliver them to subscribers within 30 days from the date on which the securities investment trust fund is established.Beneficial interest certificates may be issued in scripless form and delivered by book-entry transfer.
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9條
證券投資信託基金未成立前，不得發行受益憑證；證券投資信託事業應於證券投資信託基金成立日起算三十日內，製作並交付受益憑證予申購人。
發行受益憑證得不印製實體，而以帳簿劃撥方式交付之。
發行受益憑證得不印製實體，而以帳簿劃撥方式交付之。