Regulations Governing Securities Investment Trust Funds Article 40
When a passive ETF under SITE management borrows securities, the SITE shall draft measures governing risk monitoring and management in securities borrowing as a part of its internal control system and submit those measures to the board of directors for passage.
中文原文 證券投資信託基金管理辦法（931030訂定）第40條
證券投資信託事業經理指數股票型基金借入有價證券，應於內部控制制度中訂定基金借入有價證券之風險監控管理措施，提經董事會通過。