Regulations Governing Securities Investment Trust Enterprises Article 22
A securities investment trust enterprise may not engage in the following types of conduct in advertising, public information meetings, or other promotional activities:1. Using the fact of a securities investment trust fund having received FSC approval or registration by notification as verification of any matter connected with application or in publicity guaranteeing the value of beneficial interest certificates.2. Conduct inducing mistaken confidence that the security of investment capital or profitability can be guaranteed.3. Offering gifts or other benefits as an inducement to purchase beneficial interest certificates, provided that this restriction shall not apply where otherwise provided by the FSC.4. Exaggerated publicity about past performance or advertising attacking industry competitors.5. False or deceptive conduct, or conduct that otherwise results in misplaced trust.6. Advance advertising or promotional activities for a securities investment trust fund not yet approved by the FSC or registered by notification.7. Dissemination of information that contravenes laws or regulations, the securities investment trust contract, or information contained in the prospectus.8. Making forecasts of a securities investment trust fund's investment performance.9. Promotion of a securities investment trust fund that involves speculation on future New Taiwan Dollar exchange rate trends.10. Other conduct prejudicial to the rights and interests of the enterprise or beneficiaries.A SITE shall report any advertising, public information meeting, or other promotional activity for a fund undertaken by the SITE or a seller of the SITE's funds to the SITCA within 10 days of its occurrence. Where the SITCA discovers conduct prohibited by any subparagraph of paragraph 1, it shall file a letter of report with the FSC prior to month's end in which it details the instances of such conduct.When a seller of a SITE fund violates any provision of the preceding two paragraphs in its advertising, public information meetings, or other promotional activities for a fund, the SITE and the seller of its funds shall bear liability for the violation in accordance with relevant laws and regulations.
中文原文 證券投資信託事業管理規則（931030訂定）第22條
證券投資信託事業為廣告、公開說明會及其他營業促銷活動時，不得有下列行為：
一、藉本會對證券投資信託基金募集之核准或生效，作為證實申請（報）事項或保證受益憑證價值之宣傳。
二、使人誤信能保證本金之安全或保證獲利者。
三、提供贈品或以其他利益勸誘他人購買受益憑證。
但本會另有規定者，不在此限。
四、對於過去之業績作誇大之宣傳或對同業為攻訐之廣告。
五、為虛偽、詐欺或其他足致他人誤信之行為。
六、對未經本會核准募集或生效之證券投資信託基金，預為宣傳廣告或其他促銷活動。
七、內容違反法令、證券投資信託契約或公開說明書內容。
八、為證券投資信託基金投資績效之預測。
九、促銷證券投資信託基金，涉及對新臺幣匯率走勢之臆測。
十、其他影響事業經營或受益人權益之事項。
證券投資信託事業或其基金銷售機構為基金之廣告、公開說明會及其他營業促銷活動，證券投資信託事業應於事實發生後十日內向同業公會申報。
同業公會發現有第一項各款不得為之情事，應於每月底前彙整函報本會依法處理。
基金銷售機構從事基金之廣告、公開說明會及其他促銷活動違反前二項規定，證券投資信託事業及其基金銷售機構應依相關法令負其責任。
一、藉本會對證券投資信託基金募集之核准或生效，作為證實申請（報）事項或保證受益憑證價值之宣傳。
二、使人誤信能保證本金之安全或保證獲利者。
三、提供贈品或以其他利益勸誘他人購買受益憑證。
但本會另有規定者，不在此限。
四、對於過去之業績作誇大之宣傳或對同業為攻訐之廣告。
五、為虛偽、詐欺或其他足致他人誤信之行為。
六、對未經本會核准募集或生效之證券投資信託基金，預為宣傳廣告或其他促銷活動。
七、內容違反法令、證券投資信託契約或公開說明書內容。
八、為證券投資信託基金投資績效之預測。
九、促銷證券投資信託基金，涉及對新臺幣匯率走勢之臆測。
十、其他影響事業經營或受益人權益之事項。
證券投資信託事業或其基金銷售機構為基金之廣告、公開說明會及其他營業促銷活動，證券投資信託事業應於事實發生後十日內向同業公會申報。
同業公會發現有第一項各款不得為之情事，應於每月底前彙整函報本會依法處理。
基金銷售機構從事基金之廣告、公開說明會及其他促銷活動違反前二項規定，證券投資信託事業及其基金銷售機構應依相關法令負其責任。