Regulations Governing Securities Investment Trust Funds Article 89
When a merger of funds results in the surviving fund holding securities in excess of the ratios set by the Securities Investment Trust and Consulting Act, the fund may not increase its holding of those securities except as results from the issuance of bonus shares, and shall bring the ratios into compliance with regulations within a two-year period.
中文原文 證券投資信託基金管理辦法（931030訂定）第89條
基金因合併致存續基金持有之有價證券超過本辦法規定之比率者，除因無償配股外不得新增，並應於二年內調整至符合規定。