Regulations Governing Securities Investment Trust Enterprises Article 24-1
A SITE or a subsidiary thereof that invests in a mainland China area securities investment fund management company shall do so in accordance with the provisions of the Regulations Governing Permission and Administration of Securities and Futures Business Dealings and Investment Between the Taiwan Area and the Mainland Area.
中文原文 證券投資信託事業管理規則（931030訂定）第24-1條
證券投資信託事業或其子公司投資大陸地區證券投資基金管理公司，應依臺灣地區與大陸地區證券期貨業務往來及投資許可管理辦法之規定辦理。