Regulations Governing Securities Investment Trust Enterprises Article 8
A SITE shall have one or more shareholders possessing the qualifications set forth under Article 8 of the Standards Governing the Establishment of Securities Investment Trust Enterprises whose total shareholdings, excluding shareholdings from distributions of new shares for employee bonuses or from issuance of new shares reserved for subscription by employees or other qualified persons, may not be less than 20 percent of the total outstanding shares of the SITE.A SITE shall report to the FSC for recordation prior to any transfer of shares by the shareholders described in the preceding paragraph.
中文原文 證券投資信託事業管理規則（931030訂定）第8條
證券投資信託事業應有一名以上符合證券投資信託事業設置標準第八條所定資格條件之股東，除以發行新股分配員工紅利、發行新股保留由員工承購或符合一定條件者外，其合計持有股份不得少於已發行股份總數百分之二十。
前項股東轉讓持股時，證券投資信託事業應於轉讓前申報本會備查。
前項股東轉讓持股時，證券投資信託事業應於轉讓前申報本會備查。