Securities Investment Trust and Consulting Act Article 51

Discretionary investment assets received from customers by securities investment trust enterprises or securities investment consulting enterprises shall be kept separate and independent from the private property of the securities investment trust enterprises or securities investment consulting enterprises and discretionary investment custodians.Creditors may not make any claim or exercise any other rights against the discretionary investment assets to satisfy liabilities incurred by the securities investment trust enterprise or securities investment consulting enterprise and the discretionary investment custodian with respect to their own private properties.
中文原文 證券投資信託及顧問法第51條
證券投資信託事業或證券投資顧問事業接受客戶之委託投資資產,與證券投資信託事業或證券投資顧問事業及全權委託保管機構之自有財產,應分別獨立。
證券投資信託事業或證券投資顧問事業及全權委託保管機構對其自有財產所負債務,其債權人不得對委託投資資產,為任何之請求或行使其他權利。

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