Securities Investment Trust and Consulting Act Article 52
A securities investment trust enterprise or securities investment consulting enterprise that will operate discretionary investment businesses shall deposit an operation bond with a financial institution.Where a trust enterprise that will concurrently operate discretionary investment businesses has already deposited a compensation reserve, it is not required to deposit an operation bond.The Competent Authority shall prescribe the deposit method and amount of the operation bond and the eligibility criteria for financial institutions with which it may be deposited.A principal, settlor, or beneficiary who is [a creditor of] a claim arising from discretionary investment business shall have a preferential right of payment from the operation bond referred to in paragraph 1 or the compensation reserve referred to in paragraph 2.
中文原文 證券投資信託及顧問法第52條
證券投資信託事業或證券投資顧問事業經營全權委託投資業務者，應向金融機構提存營業保證金。
信託業兼營全權委託投資業務已提存賠償準備金者，免提存營業保證金。
營業保證金之提存方式、金額及得為提存金融機構之資格條件，由主管機關定之。
因全權委託投資業務所生債務之委任人、委託人或受益人，對於第一項營業保證金及第二項賠償準備金，有優先受清償之權。
信託業兼營全權委託投資業務已提存賠償準備金者，免提存營業保證金。
營業保證金之提存方式、金額及得為提存金融機構之資格條件，由主管機關定之。
因全權委託投資業務所生債務之委任人、委託人或受益人，對於第一項營業保證金及第二項賠償準備金，有優先受清償之權。