Securities Investment Trust and Consulting Act Article 5
Following are definitions of other terms as used in this Act:1."Securities investment trust contract" means a trust contract signed between a securities investment trust enterprise as the settlor and a fund custodian as the trustee, for purposes of regulating the mutual rights and obligations between the securities investment trust enterprise, the fund custodian, and the beneficiaries.2."Fund custodian" means a trust company or a bank concurrently operating trust businesses that serves, on the basis of a trust relationship, as the trustee under a securities investment trust contract, and handles the custody, disposition, and collections and payments of a securities investment trust fund according to the instructions of the securities investment trust enterprise, and conducts business related to fund custody under this Act and the securities investment trust contract.3."Beneficiary" means a person designated in the securities investment trust contract as entitled to benefit from the securities investment trust fund.4."Securities investment trust fund" means the trust property under the securities investment trust contract, including the subscription price obtained from the public offering or private placement of beneficiary certificate, and any proceeds accruing thereupon and assets purchased therewith.5."Beneficiary certificate" means securities issued or delivered for purposes of public offering or private placement of a securities investment trust fund, and serving to represent the rights enjoyed by the beneficiaries in the fund.6."Offshore fund" means a fund established outside of the territory of the Republic of China and having the nature of a securities investment trust fund.7."Securities investment consulting contract" means an investment consulting mandate contract signed with respect to a mandate given to a securities investment consulting enterprise by a customer to provide analysis, opinions, or recommendations regarding matters relating to investment or trading in securities, securities-related products, or other items approved by the Competent Authority.8."Securities" means securities under Article 6 of the Securities and Exchange Act.9."Securities-related products" means securities-related futures, options, or other financial products that have been approved by the Competent Authority for trading.10."Discretionary investment management business" means the business, with respect to discretionary investment assets that a customer delivers by a mandate or transfers under a trust, of conducting value analysis and making investment judgments regarding securities, securities-related products, or other items approved by the Competent Authority, and executing investments or trades for the customer based on such investment judgments.11." Discretionary investment custodian " means a trust company or a bank concurrently operating trust businesses that, in accordance with this Act and the contract(s) applying to the discretionary investment management mandate, maintains custody of the discretionary investment assets and handles custody business in connection with the discretionary investment.12."Discretionary investment assets" means assets that a customer delivers by a mandate or transfers under a trust for purposes of discretionary investment, and any proceeds accruing thereupon and assets purchased therewith.
中文原文 證券投資信託及顧問法第5條
本法其他用詞定義如下：
一、證券投資信託契約：指由證券投資信託事業為委託人，基金保管機構為受託人所簽訂，用以規範證券投資信託事業、基金保管機構及受益人間權利義務之信託契約。
二、基金保管機構：指本於信託關係，擔任證券投資信託契約受託人，依證券投資信託事業之運用指示從事保管、處分、收付證券投資信託基金，並依本法及證券投資信託契約辦理相關基金保管業務之信託公司或兼營信託業務之銀行。
三、受益人：指依證券投資信託契約規定，享有證券投資信託基金受益權之人。
四、證券投資信託基金：指證券投資信託契約之信託財產，包括因受益憑證募集或私募所取得之申購價款、所生孳息及以之購入之各項資產。
五、受益憑證：指為募集或私募證券投資信託基金而發行或交付，用以表彰受益人對該基金所享權利之有價證券。
六、境外基金：指於中華民國境外設立，具證券投資信託基金性質者。
七、證券投資顧問契約：指證券投資顧問事業接受客戶委任，對有價證券、證券相關商品或其他經主管機關核准項目之投資或交易有關事項提供分析意見或推介建議所簽訂投資顧問之委任契約。
八、有價證券：指依證券交易法第六條規定之有價證券。
九、證券相關商品：指經主管機關核定准予交易之證券相關之期貨、選擇權或其他金融商品。
十、全權委託投資業務：指對客戶委任交付或信託移轉之委託投資資產，就有價證券、證券相關商品或其他經主管機關核准項目之投資或交易為價值分析、投資判斷，並基於該投資判斷，為客戶執行投資或交易之業務。
十一、全權委託保管機構：指依本法及全權委託相關契約，保管委託投資資產及辦理相關全權委託保管業務之信託公司或兼營信託業務之銀行。
十二、委託投資資產：指客戶因全權委託投資，委任交付或信託移轉之資產、所生孳息及以之購入之各項資產。
一、證券投資信託契約：指由證券投資信託事業為委託人，基金保管機構為受託人所簽訂，用以規範證券投資信託事業、基金保管機構及受益人間權利義務之信託契約。
二、基金保管機構：指本於信託關係，擔任證券投資信託契約受託人，依證券投資信託事業之運用指示從事保管、處分、收付證券投資信託基金，並依本法及證券投資信託契約辦理相關基金保管業務之信託公司或兼營信託業務之銀行。
三、受益人：指依證券投資信託契約規定，享有證券投資信託基金受益權之人。
四、證券投資信託基金：指證券投資信託契約之信託財產，包括因受益憑證募集或私募所取得之申購價款、所生孳息及以之購入之各項資產。
五、受益憑證：指為募集或私募證券投資信託基金而發行或交付，用以表彰受益人對該基金所享權利之有價證券。
六、境外基金：指於中華民國境外設立，具證券投資信託基金性質者。
七、證券投資顧問契約：指證券投資顧問事業接受客戶委任，對有價證券、證券相關商品或其他經主管機關核准項目之投資或交易有關事項提供分析意見或推介建議所簽訂投資顧問之委任契約。
八、有價證券：指依證券交易法第六條規定之有價證券。
九、證券相關商品：指經主管機關核定准予交易之證券相關之期貨、選擇權或其他金融商品。
十、全權委託投資業務：指對客戶委任交付或信託移轉之委託投資資產，就有價證券、證券相關商品或其他經主管機關核准項目之投資或交易為價值分析、投資判斷，並基於該投資判斷，為客戶執行投資或交易之業務。
十一、全權委託保管機構：指依本法及全權委託相關契約，保管委託投資資產及辦理相關全權委託保管業務之信託公司或兼營信託業務之銀行。
十二、委託投資資產：指客戶因全權委託投資，委任交付或信託移轉之資產、所生孳息及以之購入之各項資產。