Regulations Governing Securities Investment Trust Funds Article 37-1
A SITE offering a passive ETF that tracks, simulates, or replicates a multiple of the performance of an underlying index ("leveraged passive ETF") or a multiple of the inverse performance of an index ("inverse passive ETF") shall comply with the following provisions in addition to these Regulations and the securities investment trust contract:1. The name of a leveraged or inverse passive ETF shall clearly indicate the multiple of the daily performance or inverse performance of the underlying index that is being tracked, simulated, or replicated2. To meet investment strategy needs, the total amount invested by a leveraged or inverse passive ETF in beneficial certificates of other funds need not be restricted by the main provision of Article 10, paragraph 1, subparagraph 11, provided that the amount may not exceed 30 percent of the total net asset value of the leveraged or inverse passive ETF.The component securities of an underlying index under the preceding paragraph may not include both stocks and bonds.
中文原文 證券投資信託基金管理辦法（931030訂定）第37-1條
證券投資信託事業募集指數股票型基金以追蹤、模擬或複製標的指數之正向倍數（簡稱槓桿型ETF）或反向倍數（簡稱反向型ETF）表現者，除依本辦法及證券投資信託契約之規定辦理外，並應遵守下列規定：
一、於基金名稱中明確顯示所追蹤、模擬或複製標的指數之單日正向倍數或反向倍數表現。
二、為因應投資策略所需，投資於基金受益憑證之總金額，得不受第十條第一項第十一款本文規定之限制。
但不得超過本基金淨資產價值之百分之三十。
前項標的指數成分證券，不得同時包括股票及債券。
一、於基金名稱中明確顯示所追蹤、模擬或複製標的指數之單日正向倍數或反向倍數表現。
二、為因應投資策略所需，投資於基金受益憑證之總金額，得不受第十條第一項第十一款本文規定之限制。
但不得超過本基金淨資產價值之百分之三十。
前項標的指數成分證券，不得同時包括股票及債券。