Regulations Governing Futures Trust Funds Article 68

A futures trust fund offered by a futures trust enterprise shall be segregated from the proprietary assets of the futures trust enterprise and those of the fund custodian.No creditor in respect of a debt against proprietary assets of the futures trust enterprise or the fund custodian may file for attachment or make any other claim against the assets of the futures trust fund.In accordance with regulations authorized and adopted pursuant to the Futures Trading Act and with the stipulations of futures trust deeds, the fund custodian shall establish a segregated account for each futures trust fund in its custody.
中文原文 期貨信託基金管理辦法第68條
期貨信託事業募集之期貨信託基金,應與其事業及基金保管機構之自有財產分別獨立。
期貨信託事業及基金保管機構就自有財產所負債務,其債權人不得對於期貨信託基金資產請求扣押或行使其他權利。
基金保管機構應依本法授權訂定之命令及期貨信託契約之規定,按期貨信託基金帳戶別,獨立設帳保管期貨信託基金。

English translation for reference only; the Chinese text prevails. Not legal advice.