Regulations Governing Securities Investment Trust Funds Article 24
A SITE may offer and issue asset-allocation type umbrella funds, and shall observe the following conditions:1. Sub-funds may not exceed three in number, and shall be applied for and offered simultaneously. Should any individual sub-fund fail to meet the establishment requirements, the umbrella fund may not be established.2. Sub-funds may, depending on the type of asset allocation desired, select one type of fund for allocation and segregation or select a combination of types.3. Separate securities investment trust agreements shall be entered into for each separate sub-fund, which shall state the following matters:A. The umbrella fund will not be established when any individual sub-fund fails to meet establishment requirements.B. No mechanism for automatic conversions between sub-funds shall be allowed, and conversion between different funds may be carried out only pursuant to investor application, with conversion fees to be set by the SITE.
中文原文 證券投資信託基金管理辦法（931030訂定）第24條
證券投資信託事業得募集發行具資產配置理念之傘型基金，並應遵守下列事項：
一、子基金數不得超過三檔，且應一次申請同時募集；當任一子基金未達成立條件時，該傘型基金即不成立。
二、子基金得依資產配置理念，選擇某一種類基金為區隔配置或交叉組合各種類基金。
三、每一子基金應簽訂個別之證券投資信託契約並敘明下列事項：
（一）當任一子基金未達成立條件時，該傘型基金即不成立。
（二）子基金間不得有自動轉換機制，子基金間之轉換應由投資人申請方得辦理，其轉換費用得由證券投資信託事業自行訂定。
一、子基金數不得超過三檔，且應一次申請同時募集；當任一子基金未達成立條件時，該傘型基金即不成立。
二、子基金得依資產配置理念，選擇某一種類基金為區隔配置或交叉組合各種類基金。
三、每一子基金應簽訂個別之證券投資信託契約並敘明下列事項：
（一）當任一子基金未達成立條件時，該傘型基金即不成立。
（二）子基金間不得有自動轉換機制，子基金間之轉換應由投資人申請方得辦理，其轉換費用得由證券投資信託事業自行訂定。