Regulations Governing Securities Investment Trust Enterprises Article 14
A securities investment trust fund publicly offered or privately placed by a SITE shall be separate and independent of the SITE’s own assets and the assets of the fund’s custodian institution.
中文原文 證券投資信託事業管理規則（931030訂定）第14條
證券投資信託事業募集或私募之證券投資信託基金，與證券投資信託事業及基金保管機構之自有財產，應分別獨立。