Regulations Governing Securities Investment Trust Funds Article 69
Except where no physical certificates are printed, certificates of beneficial interest shall be produced by the SITE in a form prescribed by the FSC and bearing the required information, and issued following their signing by the custodian institution.The certificates of beneficial interest referred to in the preceding paragraph shall be given serial numbers and shall bear the following information:1. The fund's name, the total number of beneficiary units, the date of issuance, the period of duration, and whether there may be subsequent issues.2. The name and address of the SITE and the custodian institution.3. The name or title of the beneficiary.4. The number of beneficiary units represented by the particular beneficiary certificate.5. The method by which the price of subscription to each beneficiary certificate was calculated and the associated fee.6. The method of calculation of the management fees or custodial fees of the SITE and the custodian institution, and the payment schedules and methods.7. The procedures for redemption of certificates of beneficial interest and the applicable times and locations; the method of calculation of the redemption price and associated fees; and the time and method of payment of the redemption price by the SITE.8. The method for calculation and announcement of the net asset value per beneficiary unit.9. Where there are restrictions on potential transferees of certificates of beneficial interest, the terms of the restrictions and their effect.10. Other information that shall be specified in accordance with FSC regulations.For a trust enterprise that concurrently operates securities investment trust business, has obtained FSC approval for custody of fund assets, and has established a trust supervisor, the name and address of the trust supervisor shall be listed under subparagraph 2 of the preceding paragraph.Except where no physical certificates are issued, certificates of beneficial interest shall be certified; the provisions of the Regulations Governing Certification of Corporate Stock and Bond Issues by Public Companies shall apply to their certification mutatis mutandis.
中文原文 證券投資信託基金管理辦法（931030訂定）第69條
受益憑證，除不印製實體者外，由證券投資信託事業依本會所定格式，載明其應記載事項，經基金保管機構簽署後發行之。
前項受益憑證應編號，並記載下列事項：
一、基金名稱、受益權單位總數、發行日期、存續期間及得否追加發行之意旨。
二、證券投資信託事業及基金保管機構之名稱及地址。
三、受益人之姓名或名稱。
四、本受益憑證之受益權單位數。
五、購買每一受益權單位之價金計算方式及費用。
六、證券投資信託事業及基金保管機構所收取經理或保管費用之計算方法、給付方式及時間。
七、受益人請求買回受益憑證之程序、時間、地點、買回價金及買回費用之計算方法、證券投資信託事業給付買回價金之時間、方式。
八、受益權單位淨資產價值之計算及公告方法。
九、受益憑證轉讓對象設有限制者，其限制內容及其效力。
十、其他經本會規定應記載事項。
信託業兼營證券投資信託業務，經本會核准得自行保管基金資產並設有信託監察人者，前項第二款應記載信託監察人之名稱及地址。
發行受益憑證，除不印製實體者外，應經簽證；其簽證事項，準用公開發行公司發行股票及公司債券簽證規則之規定。
前項受益憑證應編號，並記載下列事項：
一、基金名稱、受益權單位總數、發行日期、存續期間及得否追加發行之意旨。
二、證券投資信託事業及基金保管機構之名稱及地址。
三、受益人之姓名或名稱。
四、本受益憑證之受益權單位數。
五、購買每一受益權單位之價金計算方式及費用。
六、證券投資信託事業及基金保管機構所收取經理或保管費用之計算方法、給付方式及時間。
七、受益人請求買回受益憑證之程序、時間、地點、買回價金及買回費用之計算方法、證券投資信託事業給付買回價金之時間、方式。
八、受益權單位淨資產價值之計算及公告方法。
九、受益憑證轉讓對象設有限制者，其限制內容及其效力。
十、其他經本會規定應記載事項。
信託業兼營證券投資信託業務，經本會核准得自行保管基金資產並設有信託監察人者，前項第二款應記載信託監察人之名稱及地址。
發行受益憑證，除不印製實體者外，應經簽證；其簽證事項，準用公開發行公司發行股票及公司債券簽證規則之規定。