Regulations Governing Securities Investment Trust Enterprises Article 16
Except where otherwise provided in these Regulations, a SITE that publicly offers or issues securities in connection with a capital increase or decrease shall do so in accordance with the Regulations Governing the Offering and Issuance of Securities by Securities Issuers.The FSC will separately announce the application forms and the regulations pertinent to the issuance of securities in connection with a capital increase or decrease by a SITE that has no publicly issued shares.
中文原文 證券投資信託事業管理規則（931030訂定）第16條
證券投資信託事業於增資或減資募集與發行有價證券時，除本規則規定者外，應依發行人募集與發行有價證券處理準則之規定辦理。
未公開發行股票之證券投資信託事業於增資或減資發行有價證券時，應檢具之申請書件及相關規範由本會公告。
未公開發行股票之證券投資信託事業於增資或減資發行有價證券時，應檢具之申請書件及相關規範由本會公告。