Regulations Governing Futures Trust Funds Article 57
When a futures trust enterprise gives full discretionary authority to another professional institution to use a futures trust fund to conduct trading or investment on its behalf, its transactions shall conform with the trading and investment policies adopted by the futures trust enterprise and shall be disclosed in the fund's prospectus.The futures trust enterprise must adopt risk monitoring and control measures for the discretionary operations of the preceding paragraph as part of an internal control system passed by its board of directors; the futures trust enterprise shall also formulate standards for selection of the professional institution authorized to perform discretionary services, draft a written proposal, and establish a discretionary services agreement with the professional institution it authorizes.When a futures trust enterprise gives full discretionary authority to another professional institution, matters regarding investment ratios, items to be included in the internal control system, items to be set out in the written proposal and the discretionary services agreement, the qualification requirements of the authorized institution, information disclosure and reporting requirements, and other matters for compliance shall be prescribed by the competent authority.A futures trust enterprise shall expressly state in the discretionary services agreement and the prospectus that the futures trust enterprise will be liable for damages should its selection of a professional institution or its instructions to that institution, whether due to intent or negligence, results in loss to the fund. When a futures trust enterprise authorizes an institution to perform on its behalf any duty or obligation of the futures trust enterprise under the futures trust deed, if the institution or an employee of the institution causes loss to a fund through intent or negligence, the enterprise shall bear liability as it would for intent or negligence on its own part, and where such an act causes a futures trust fund to incur a loss, the future trust enterprise shall bear liability for damages.
中文原文 期貨信託基金管理辦法第57條
期貨信託事業全權委託其他專業機構運用期貨信託基金從事交易或投資，應符合期貨信託事業訂定之交易或投資方針，並揭露於公開說明書。
期貨信託事業應於董事會通過之內部控制制度中訂定從事前項全權委託作業之風險監控管理措施，及受委任專業機構之選任標準，並應擬具計畫書及與受委任機構簽訂全權委託契約。
期貨信託事業全權委託其他專業機構運用期貨信託基金之比例、內部控制制度應包含之要項、計畫書及全權委託契約應載明之事項、受委任機構應符合之資格條件、應揭露與申報之資訊及其他應遵行之事項，由主管機關定之。
期貨信託事業應於全權委託契約及公開說明書明定，期貨信託事業對受委任機構之選任或指示，因故意或過失而導致基金發生損害者，應負賠償責任；期貨信託事業依信託契約規定應履行之責任及義務，如委由受委任機構處理者，就受委任機構或其受雇人之故意或過失，應與自己之故意或過失負同一責任，如因而致損害期貨信託基金資產時，應負賠償責任。
期貨信託事業應於董事會通過之內部控制制度中訂定從事前項全權委託作業之風險監控管理措施，及受委任專業機構之選任標準，並應擬具計畫書及與受委任機構簽訂全權委託契約。
期貨信託事業全權委託其他專業機構運用期貨信託基金之比例、內部控制制度應包含之要項、計畫書及全權委託契約應載明之事項、受委任機構應符合之資格條件、應揭露與申報之資訊及其他應遵行之事項，由主管機關定之。
期貨信託事業應於全權委託契約及公開說明書明定，期貨信託事業對受委任機構之選任或指示，因故意或過失而導致基金發生損害者，應負賠償責任；期貨信託事業依信託契約規定應履行之責任及義務，如委由受委任機構處理者，就受委任機構或其受雇人之故意或過失，應與自己之故意或過失負同一責任，如因而致損害期貨信託基金資產時，應負賠償責任。