Regulations Governing Securities Investment Trust Funds Article 45

A capital-guaranteed fund shall be guaranteed by a guarantee institution with a credit rating at or above a prescribed level from an FSC-approved or recognized credit-rating institution.The public prospectus and the marketing materials for a capital-protected fund may not use the terms "guaranteed," "safe," "risk-free," or other similar terms, and in addition, shall explicitly state that the fund provides no mechanism by which it may be guaranteed by a guarantor institution.
中文原文 證券投資信託基金管理辦法(931030訂定)第45條
保證型基金應經保證機構保證,保證機構並應符合經本會核准或認可之信用評等機構評等達一定等級以上者。
保護型基金,除應於公開說明書及銷售文件清楚說明本基金無提供保證機構保證之機制外,並不得使用保證、安全、無風險等類似文字。

English translation for reference only; the Chinese text prevails. Not legal advice.