Regulations Governing Securities Investment Trust Funds Article 12
The total monetary amount that a fund offered overseas by a SITE may invest in any single domestic listed or OTC-listed stock, corporate bond, or financial bond may not exceed 20 percent of the total asset value of the fund, without regard to the restrictions of Article 10, paragraph 1, subparagraph 8. All other restrictions on investment shall be observed in accordance with the laws and regulations governing funds in the place where the fund is offered.
中文原文 證券投資信託基金管理辦法（931030訂定）第12條
證券投資信託事業於國外募集基金投資國內任一上市或上櫃公司股票及公司債或金融債券之總金額，不得超過本基金淨資產價值之百分之二十，不受第十條第一項第八款規定之限制；其餘投資限制應併依國外募集地之基金法令規定辦理。