Regulations Governing Securities Investment Trust Funds Article 84
A SITE applying for merger of funds shall fill out an application form to be submitted with the following documents:1. A declaration that the application form and attached documents contain no concealments or misrepresentations.2. Minutes from the board of directors' meeting at which the merger was deliberated and the merger resolution passed.3. The minutes of the beneficiaries' meeting (can be omitted if none was convened).4. The securities investment trust agreements and public prospectuses of the merged funds.5. An estimate of the beneficiary weighted exchange ratio and the source data for the estimate (including the balance sheets for the merged funds on the date of estimation of the conversion ratio and statements of inventory assets).6. A flow chart for merger of the funds.7. The purpose of the merger and expected benefits.8. Data on numbers of beneficiaries and total fund amounts for the merging funds in the seven days prior to the date of application.9. A consent form from the surviving fund's custodian institution.10. A consent form from the non-surviving fund's custodian institution (may be omitted when a beneficiaries' meeting was convened).11. An attorney's opinion on the legality of the merger.
中文原文 證券投資信託基金管理辦法（931030訂定）第84條
證券投資信託事業申請基金合併，應填具申請書並檢附下列書件：
一、申請書暨附件所載事項無虛偽、隱匿之聲明。
二、董事會討論並決議通過之議事錄。
三、受益人會議議事錄（未召開者得免附）。
四、合併基金之證券投資信託契約及公開說明書。
五、估算受益權數換發比率及計算依據（含估算換發比率日合併基金之資產負債表及庫存資產明細表）。
六、基金合併作業流程表。
七、合併目的及預期效益。
八、申請日前七日內合併基金受益人人數、金額統計。
九、存續基金保管機構之同意書。
十、消滅基金保管機構之同意書（召開受益人會議者得免附）。
十一、律師對合併案適法性之評估。
一、申請書暨附件所載事項無虛偽、隱匿之聲明。
二、董事會討論並決議通過之議事錄。
三、受益人會議議事錄（未召開者得免附）。
四、合併基金之證券投資信託契約及公開說明書。
五、估算受益權數換發比率及計算依據（含估算換發比率日合併基金之資產負債表及庫存資產明細表）。
六、基金合併作業流程表。
七、合併目的及預期效益。
八、申請日前七日內合併基金受益人人數、金額統計。
九、存續基金保管機構之同意書。
十、消滅基金保管機構之同意書（召開受益人會議者得免附）。
十一、律師對合併案適法性之評估。