Regulations Governing Securities Investment Trust Enterprises Article 5
A SITE shall report to the FSC any matter having a material influence on the rights and interests of beneficiaries within 2 days from the date of its occurrence, with a copy of the report to the SITCA."Matters having a material influence on the rights and interests of beneficiaries" refers to the following:1. Return of a check for insufficient funds, refusal of a transaction, or any other loss of creditworthiness;2. Any instance of a material adverse effect on the finances or operations of the company due to litigation, non-litigation, administrative disposition, or administrative litigation;3. Application to a court for reorganization;4. A change in the chairperson, general manager or one third or more of the directors;5. A change in the certifying CPA of the enterprise or a securities investment trust fund it manages, provided that this shall not apply when the change resulted from an internal change at the accounting firm;6. Any of the circumstances of Article 3, subparagraphs 2 through 5;7. Any purchase of real estate from a company that is an affiliated enterprise as defined in Chapter 6-1 of the Company Act; from a director, supervisor, or manager of that company; from a shareholder holding five percent or more of the total outstanding shares of the company; or from a related party of such a shareholder;8. Suspension or resumption of calculation of the redemption price for a securities investment trust fund publicly offered by the SITE;9. Transfer of a securities investment trust fund managed by the SITE for succession by another SITE;10. The merger of a securities investment trust fund publicly offered by the SITE;11. Termination of the fund contract of a securities investment trust fund publicly offered by the SITE.The term "related party" in subparagraph 7 of the preceding paragraph refers to any of the following:1. In the case of a natural person, the person's spouse, a blood relative within the second degree of kinship, or any enterprise of which the person or the person's spouse is responsible person;2. In the case of a juristic person, a juristic person controlled from the same source or with which the juristic person has a relationship of mutual control.
中文原文 證券投資信託事業管理規則（931030訂定）第5條
證券投資信託事業應將重大影響受益人權益之事項，於事實發生之日起二日內公告，向本會申報並抄送同業公會。
前項所稱重大影響受益人權益之事項，指下列事項：
一、存款不足之退票、拒絕往來或其他喪失債信情事。
二、因訴訟、非訟、行政處分或行政爭訟事件，造成公司營運重大困難。
三、向法院聲請重整。
四、董事長、總經理或三分之一以上董事發生變動。
五、變更公司或所經理證券投資信託基金之簽證會計師。
但變更事由係會計師事務所內部調整者，不包括在內。
六、有第三條第二款至第五款情事之一。
七、向與公司具有公司法第六章之一所定關係企業之關係者，或公司董事、監察人、經理人或持有已發行股份總數百分之五以上股東本人或其關係人購買不動產。
八、募集之證券投資信託基金暫停及恢復計算買回價格。
九、經理之證券投資信託基金移轉他證券投資信託事業承受。
十、募集之證券投資信託基金合併。
十一、募集之證券投資信託基金契約終止。
前項第七款所稱關係人，指下列情形之一：
一、本人為自然人者，指其配偶、二親等以內之血親及本人或配偶為負責人之企業。
二、本人為法人者，指受同一來源控制或具有相互控制關係之法人。
前項所稱重大影響受益人權益之事項，指下列事項：
一、存款不足之退票、拒絕往來或其他喪失債信情事。
二、因訴訟、非訟、行政處分或行政爭訟事件，造成公司營運重大困難。
三、向法院聲請重整。
四、董事長、總經理或三分之一以上董事發生變動。
五、變更公司或所經理證券投資信託基金之簽證會計師。
但變更事由係會計師事務所內部調整者，不包括在內。
六、有第三條第二款至第五款情事之一。
七、向與公司具有公司法第六章之一所定關係企業之關係者，或公司董事、監察人、經理人或持有已發行股份總數百分之五以上股東本人或其關係人購買不動產。
八、募集之證券投資信託基金暫停及恢復計算買回價格。
九、經理之證券投資信託基金移轉他證券投資信託事業承受。
十、募集之證券投資信託基金合併。
十一、募集之證券投資信託基金契約終止。
前項第七款所稱關係人，指下列情形之一：
一、本人為自然人者，指其配偶、二親等以內之血親及本人或配偶為負責人之企業。
二、本人為法人者，指受同一來源控制或具有相互控制關係之法人。