Regulations Governing Securities Investment Trust Enterprises Article 11
A SITE shall allocate a special reserve at a rate prescribed by FSC regulations.
中文原文 證券投資信託事業管理規則（931030訂定）第11條
證券投資信託事業應依本會規定提撥一定比率之特別盈餘公積。
English translation for reference only; the Chinese text prevails. Not legal advice.