Regulations Governing Securities Investment Trust Funds Article 11
The term "an interested company relative to the SITE" in paragraph 1, subparagraph 5 of Article 10 refers to any one of the following circumstances:1. A company having the relationship with the SITE forth in Chapter 6-1 of the Company Act.2. A SITE director or supervisor, or a shareholder with total shareholdings of five percent or more.3. Any of the above persons, or a manager of the SITE, when they are the same person as the given company's director, supervisor, manager, or shareholder with a ten percent or greater shareholding, or have a spousal relationship with such person.The term "combined shareholdings" as used in subparagraph 2 of the preceding paragraph refers to the total shareholdings of the enterprise in the SITE, plus the shareholdings in the same SITE of the enterprise's director, supervisor, or manager, as well as those of an enterprise directly or indirectly controlled by the first enterprise.The provisions of paragraph 1 apply mutatis mutandis to the representative or designated representative of a juristic person director or supervisor who executes the duties of the juristic person.
中文原文 證券投資信託基金管理辦法（931030訂定）第11條
第十條第一項第五款所稱利害關係之公司，指有下列情事之一者：
一、與證券投資信託事業具有公司法第六章之一所定關係。
二、證券投資信託事業之董事、監察人或綜合持股達百分之五以上之股東。
三、前款人員或證券投資信託事業經理人與該公司之董事、監察人、經理人或持有已發行股份百分之十以上股東為同一人或具有配偶關係。
前項第二款所稱綜合持股，指事業對證券投資信託事業之持股加計事業之董事、監察人、經理人及事業直接或間接控制之事業對同一證券投資信託事業之持股總數。
董事、監察人為法人者，其代表或指定代表行使職務者，準用第一項規定。
一、與證券投資信託事業具有公司法第六章之一所定關係。
二、證券投資信託事業之董事、監察人或綜合持股達百分之五以上之股東。
三、前款人員或證券投資信託事業經理人與該公司之董事、監察人、經理人或持有已發行股份百分之十以上股東為同一人或具有配偶關係。
前項第二款所稱綜合持股，指事業對證券投資信託事業之持股加計事業之董事、監察人、經理人及事業直接或間接控制之事業對同一證券投資信託事業之持股總數。
董事、監察人為法人者，其代表或指定代表行使職務者，準用第一項規定。