Regulations Governing Futures Trust Funds Article 38
A futures trust enterprise that utilizes a futures trust fund offered to unspecified persons for futures trades or investments in futures-related spot instruments shall do so within the scope of transactions set out below except as otherwise approved by the competent authority, while ensuring reasonable diversification of risk:1.Futures trades that may be brokered by a futures commission merchant per public announcement by the competent authority pursuant to Article 5 of the Futures Trading Act.2.Off-futures-exchange trades of futures trading approved by the competent authority and derived from currencies, securities, interest rates, indices, or other commodities.3.Beneficial certificates of futures trust funds issued by futures trust enterprises, or futures funds offered or managed by foreign fund management institutions.4.Securities other than those of the preceding subparagraph.5.Futures-related spot instruments other than securities.A futures trust enterprise may only utilize a futures trust fund for investments in the items of subparagraph 5 of the preceding paragraph after submitting an investment and risk management plan to the competent authority and receiving its approval.
中文原文 期貨信託基金管理辦法第38條
期貨信託事業運用對不特定人所募集之期貨信託基金從事期貨交易與期貨相關現貨商品之投資，除主管機關核准外，其範圍應符合下列規定，並應確保合理分散風險：
一、經主管機關依本法第五條公告期貨商得受託從事之期貨交易。
二、經主管機關核准非在期貨交易所進行衍生自貨幣、有價證券、利率、指數或其他商品之期貨交易。
三、由期貨信託事業所發行之期貨信託基金受益憑證或外國基金管理機構所募集或經理之期貨基金。
四、除前款外之有價證券。
五、有價證券以外之期貨相關現貨商品。
期貨信託事業運用期貨信託基金從事前項第五款之投資前，應檢具投資與風險管理計畫，經主管機關核准後始得辦理。
一、經主管機關依本法第五條公告期貨商得受託從事之期貨交易。
二、經主管機關核准非在期貨交易所進行衍生自貨幣、有價證券、利率、指數或其他商品之期貨交易。
三、由期貨信託事業所發行之期貨信託基金受益憑證或外國基金管理機構所募集或經理之期貨基金。
四、除前款外之有價證券。
五、有價證券以外之期貨相關現貨商品。
期貨信託事業運用期貨信託基金從事前項第五款之投資前，應檢具投資與風險管理計畫，經主管機關核准後始得辦理。