Regulations Governing Securities Investment Trust Funds Article 28
The credit rating of an issue of unsecured corporate bonds or financial bonds from any company in which a SITE invests fund assets shall be explicitly stated in the securities investment trust agreement.
中文原文 證券投資信託基金管理辦法（931030訂定）第28條
證券投資信託事業運用債券型基金投資於任一公司所發行無擔保公司債或金融債券，應於證券投資信託契約中明定其信用評等等級。