Regulations Governing Securities Investment Trust Funds Article 8
A SITE that offers a fund shall invest in securities in accordance with the type and characteristics of the fund. SITE investment in domestic securities shall be restricted in scope and type to the following:1. Listed securities.2. Securities traded on the over-the-counter market, as publicly announced by the FSC ("OTC securities").3. Securities having received FSC approval for underwriting or effective registration.4. Government bonds or publicly offered and issued corporate bonds and financial bonds.5. Certificates of beneficial interest issued by a SITE.6. Bonds of international financial organizations approved by the FSC.7. Other investments approved by the FSC.The types and the scope of funds offered domestically by a SITE for investment in foreign securities shall be prescribed by the FSC.
中文原文 證券投資信託基金管理辦法（931030訂定）第8條
證券投資信託事業募集基金，應依基金之種類及性質投資有價證券，其投資國內有價證券之種類及範圍以下列為限：
一、上市有價證券。
二、經本會公告於證券商營業處所買賣之有價證券（以下簡稱上櫃有價證券）。
三、經本會核准或申報生效承銷有價證券。
四、政府債券及募集發行之公司債或金融債券。
五、證券投資信託事業發行之基金受益憑證。
六、經本會核准之國際金融組織債券。
七、其他經本會核准得投資項目。
證券投資信託事業於國內募集基金投資外國有價證券，其種類及範圍由本會定之。
一、上市有價證券。
二、經本會公告於證券商營業處所買賣之有價證券（以下簡稱上櫃有價證券）。
三、經本會核准或申報生效承銷有價證券。
四、政府債券及募集發行之公司債或金融債券。
五、證券投資信託事業發行之基金受益憑證。
六、經本會核准之國際金融組織債券。
七、其他經本會核准得投資項目。
證券投資信託事業於國內募集基金投資外國有價證券，其種類及範圍由本會定之。