Regulations Governing Securities Investment Trust Enterprises Article 28
Unless otherwise provided by the FSC, a SITE that has made an equity investment in any foreign enterprise(s) or mainland China enterprise(s) as approved by the FSC shall do the following:1. Submit to the FSC, within 6 months after the end of the investee enterprise's business year, the annual financial reports of the investee enterprise.2. Submit to the FSC, within 15 days after the end of each quarter, an operations report on the investee enterprise, including status of operations, revenues and expenditures, and an efficiency assessment.3. Submit to the FSC, by the 10th day of each month, a report on the business and financial information and operational status of the investee enterprise for the preceding month.4. Report the basic company information of the investee enterprise through the information reporting system designated by the FSC, and scrupulously update the information in the event of any change thereto.5. Submit any other information or documentation as required by the FSC.A SITE having received approval for investment in a foreign or mainland China enterprise shall file for FSC recordation any evidentiary documents it receives for outward remittance of funds, registration, or amended registration for the invested foreign securities enterprise within 5 days of their receipt.The outward remittance of funds referred to in the preceding paragraph shall be subject to FSC approval and remitted in compliance with the Act for Regulation of Foreign Exchange and related provisions.
中文原文 證券投資信託事業管理規則(931030訂定)第28條
證券投資信託事業經本會核准投資外國及大陸事業者,除本會另有規定外,應依下列規定辦理:
一、於被投資事業營業年度終了後六個月內,向本會申報該被投資事業之年度財務報告。
二、每季終了後十五日內,向本會提交所投資事業之業務報告,該業務報告應包含業務辦理情形、收支狀況、效益評估等內容。
三、每月十日以前,向本會申報所投資事業上月份財務業務資訊及營運狀況。
四、於本會指定之資訊申報系統填報投資事業之基本資料,資料如有異動亦應確實更新。
五、本會規定應提出之其他資料或文件。
證券投資信託事業經核准投資外國及大陸事業後,對於資金之匯出、被投資事業之登記或變更登記證明文件等,應於取得證明文件後五日內申報本會備查。
前項資金之匯出應經本會核准,並依管理外匯條例有關規定辦理。
一、於被投資事業營業年度終了後六個月內,向本會申報該被投資事業之年度財務報告。
二、每季終了後十五日內,向本會提交所投資事業之業務報告,該業務報告應包含業務辦理情形、收支狀況、效益評估等內容。
三、每月十日以前,向本會申報所投資事業上月份財務業務資訊及營運狀況。
四、於本會指定之資訊申報系統填報投資事業之基本資料,資料如有異動亦應確實更新。
五、本會規定應提出之其他資料或文件。
證券投資信託事業經核准投資外國及大陸事業後,對於資金之匯出、被投資事業之登記或變更登記證明文件等,應於取得證明文件後五日內申報本會備查。
前項資金之匯出應經本會核准,並依管理外匯條例有關規定辦理。