Regulations Governing Securities Investment Trust Funds Article 44
A principal-guaranteed fund shall be distinguished as either a capital-guaranteed fund or a capital-protected fund based on whether the fund is backed by the guarantee of an institution. A capital-guaranteed fund is one in which, through a guarantee provided by a guarantee institution during the duration of the fund, a beneficiary will receive a prescribed ratio of guaranteed principal at the maturity of the fund. A capital-protected fund is one in which, through the operation of the fund's given investment instruments, a beneficiary will receive a prescribed ratio of protected principal at the fund's maturity.A capital-protected fund is one that has no guarantor institution to provide a mechanism for guarantee.The ratio of principal guaranteed by a guaranteed-principal fund shall not be less than 90 percent of investment principal.In order to increase the investment efficiency of a principal-guaranteed fund, a SITE may, while observing applicable regulatory provisions, use interest or non-guaranteed principal to trade in securities-related products on either domestic or foreign centralized securities markets or OTC markets.
中文原文 證券投資信託基金管理辦法（931030訂定）第44條
保本型基金依有無機構保證區分為保證型基金及保護型基金。
保證型基金係指在基金存續期間，藉由保證機構保證，到期時提供受益人一定比率本金保證之基金；保護型基金係指在基金存續期間，藉由基金投資工具，於到期時提供受益人一定比率本金保護之基金。
保護型基金無保證機構提供保證之機制。
保本型基金之保本比率應達投資本金之百分之九十以上。
證券投資信託事業為增加保本型基金投資效率，得以利息或未保本之本金從事國內外集中交易市場或店頭市場證券相關商品交易，並遵守相關規範。
保證型基金係指在基金存續期間，藉由保證機構保證，到期時提供受益人一定比率本金保證之基金；保護型基金係指在基金存續期間，藉由基金投資工具，於到期時提供受益人一定比率本金保護之基金。
保護型基金無保證機構提供保證之機制。
保本型基金之保本比率應達投資本金之百分之九十以上。
證券投資信託事業為增加保本型基金投資效率，得以利息或未保本之本金從事國內外集中交易市場或店頭市場證券相關商品交易，並遵守相關規範。