Securities Investment Trust and Consulting Act Article 54

Where a control relationship exists between the discretionary investment custodian and the securities investment trust enterprise or securities investment consulting enterprise, the securities investment trust enterprise or securities investment consulting enterprise shall be obligated to inform the customer."Control relationship" in the preceding paragraph shall be defined by the Competent Authority.
中文原文 證券投資信託及顧問法第54條
全權委託保管機構與證券投資信託事業或證券投資顧問事業間具有控制關係者,證券投資信託事業或證券投資顧問事業對客戶應負告知義務。
前項控制關係,由主管機關定之。

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