Regulations Governing Securities Investment Trust Enterprises Article 30
When a SITE undergoes merger, or merges with a SICE, the companies participating in the merger shall publicly announce the content of the resolution and the particulars to be stated in the merger agreement within 2 days of the merger date, and report related merger information to the FSC.The "date of merger" referred to in the preceding paragraph shall be the earliest date on which a resolution of a board of directors is passed, a merger agreement is signed, or any other act takes place sufficient to confirm intent to merger.After information regarding a SITE merger or a SITE merger with a SICE has been made public, if there is subsequently any objective factual occurrence indicating that the merger cannot be consummated, a public announcement shall be made and the related information reported to the FSC within 2 days from the date of such factual occurrence.
中文原文 證券投資信託事業管理規則（931030訂定）第30條
證券投資信託事業合併，或與證券投資顧問事業合併，參與合併公司應於事實發生之日起二日內，公告決議內容及合併契約書應記載事項並檢附有關資料向本會申報。
前項所稱事實發生之日，以董事會決議日、簽約日或其他足資確定合併意向之日孰前者為準。
證券投資信託事業合併或證券投資信託事業與證券投資顧問事業合併訊息公開後，有客觀事實顯示無法完成合併者，應於事實發生之日起二日內辦理公告，並檢附有關資料向本會申報。
前項所稱事實發生之日，以董事會決議日、簽約日或其他足資確定合併意向之日孰前者為準。
證券投資信託事業合併或證券投資信託事業與證券投資顧問事業合併訊息公開後，有客觀事實顯示無法完成合併者，應於事實發生之日起二日內辦理公告，並檢附有關資料向本會申報。