Regulations Governing Securities Investment Trust Enterprises Article 35
Following a SITE's merger, securities investment trust funds originally under its management shall be handled according to the following provisions:1. For open-ended securities investment trust funds originally under the SITE's management, merger or other appropriate disposition shall be considered for funds highly similar in nature.2. For closed-end funds originally managed by the non-surviving company, a beneficiaries' meeting shall be convened to report the facts of the merger and its possible effects, and to discuss continued management of the funds by the surviving company, or, in the event consent is not obtained at the beneficiaries' meeting, an alternative disposition of the funds.3. For special covenants stated in the prospectus or other public document for the offering of closed-end funds originally managed by the SITE, if assessment shows the inability to fulfill those covenants along with a resulting material effect on beneficiary rights and interests, additional provisions shall be added for the given fund allowing periodic redemption by beneficiaries.
中文原文 證券投資信託事業管理規則（931030訂定）第35條
證券投資信託事業合併後，原經理證券投資信託基金應依下列規定辦理：
一、原經理之開放式證券投資信託基金，如同質性高者應檢討合併或作適當之處置。
二、消滅公司原經理之封閉式證券投資信託基金，應召開受益人會議報告證券投資信託事業合併之事實及影響，並討論是否同意改由存續公司繼續經理，及受益人會議不同意時，該基金之處理方式。
三、原經理之封閉式證券投資信託基金於原募集之公開說明書或相關公開文件中，列有特定承諾事項者，如經評估該承諾事項已無法履行，致對受益人權益有重大影響，該封閉式證券投資信託基金應增列得由受益人定期買回之規定。
一、原經理之開放式證券投資信託基金，如同質性高者應檢討合併或作適當之處置。
二、消滅公司原經理之封閉式證券投資信託基金，應召開受益人會議報告證券投資信託事業合併之事實及影響，並討論是否同意改由存續公司繼續經理，及受益人會議不同意時，該基金之處理方式。
三、原經理之封閉式證券投資信託基金於原募集之公開說明書或相關公開文件中，列有特定承諾事項者，如經評估該承諾事項已無法履行，致對受益人權益有重大影響，該封閉式證券投資信託基金應增列得由受益人定期買回之規定。