Regulations Governing Securities Investment Trust Funds Article 66
Certificates of beneficial interest shall be in bearer form.Physical certificates need not be printed for an issue of certificates of beneficial interest, which may be delivered by book entry-transfer.Rules governing the handling of certificates of beneficial interest shall be drafted by the Trust Association and submitted to the FSC for approval.
中文原文 證券投資信託基金管理辦法（931030訂定）第66條
受益憑證應為記名式。
發行受益憑證得不印製實體，而以帳簿劃撥方式交付之。
受益憑證事務之處理規則，由同業公會擬訂，報請本會核定。
發行受益憑證得不印製實體，而以帳簿劃撥方式交付之。
受益憑證事務之處理規則，由同業公會擬訂，報請本會核定。