Regulations Governing Securities Investment Trust Funds Article 17
A SITE offering a fund for investment in domestic subordinated corporate bonds or subordinated financial bonds shall observe the following conditions:1. Fund investment shall be restricted to listed or OTC-listed subordinated corporate bonds or subordinated financial bonds.2. The total investment by any such fund in subordinated corporate bonds or subordinated financial bonds issued by any single company may not exceed ten percent of the total value of the given issue (or tranche, where the issue is tranched).
中文原文 證券投資信託基金管理辦法（931030訂定）第17條
證券投資信託事業募集基金投資於國內次順位公司債或次順位金融債券時，應遵守下列規定：
一、以投資上市或上櫃者為限。
二、每一基金投資任一公司所發行次順位公司債或次順位金融債券之總額，不得超過該公司該次（如有分券指分券後）所發行次順位公司債或次順位金融債券總額之百分之十。
一、以投資上市或上櫃者為限。
二、每一基金投資任一公司所發行次順位公司債或次順位金融債券之總額，不得超過該公司該次（如有分券指分券後）所發行次順位公司債或次順位金融債券總額之百分之十。