Securities Investment Trust and Consulting Act Article 23
If a fund custodian learns that a securities investment trust enterprise has violated a securities investment trust contract or an applicable act or regulation, it shall immediately request the securities investment trust enterprise to perform its obligations under the contract or the applicable act or regulations; if there is a likelihood of injury to the rights or interests of beneficiaries, it shall immediately report to the Competent Authority, with a copy to the Securities Investment Trust and Consulting Association.If a securities investment trust enterprise intentionally or negligently injures assets of the fund, the fund custodian shall seek recovery from the enterprise on behalf of the rights and interests of the fund beneficiaries.
中文原文 證券投資信託及顧問法第23條
基金保管機構知悉證券投資信託事業有違反證券投資信託契約或相關法令，應即請求證券投資信託事業依契約或相關法令履行義務；其有損害受益人權益之虞時，應即向主管機關申報，並抄送同業公會。
證券投資信託事業因故意或過失致損害基金之資產時，基金保管機構應為基金受益人之權益向其追償。
證券投資信託事業因故意或過失致損害基金之資產時，基金保管機構應為基金受益人之權益向其追償。