Securities Investment Trust and Consulting Act Article 59
The following acts are prohibited in the operation of discretionary investment business:1.Using information learned in the course of professional duties to engage in securities trading for the enterprise's own account or for any party other than the customer.2.Engaging in any trading prejudicial to the rights and interests of the customer when utilizing discretionary investment assets to trade securities.3.Signing any agreement with the customer to share proceeds or losses resulting from investment in securities, provided that this restriction shall not apply where the Competent Authority has otherwise made provision for performance-linked compensation.4.Using a customer's discretionary investment assets to conduct matched order trades with the enterprise's own funds or the discretionary investment assets of another customer, provided that this restriction does not apply to unintentionally matched order trades that occur on a centralized securities exchange market or on an over-the-counter market.5.Using a customer's account to trade securities for the enterprise's own account or for any other party.6.Outsourcing a discretionary investment services contract, in full or in part, to another party to perform, or assigning such a contract to another party, provided that this restriction shall not apply where the Competent Authority has provided otherwise.7.When utilizing a customer's discretionary investment assets to trade securities, in the absence of legitimate reason, shifting executed orders from the discretionary investment account into the enterprise's own account, the account of another, or another discretionary investment account, or shifting them from another account into the discretionary investment account.8.Formulating investment decisions not based upon an investment analysis report, or basing investment decisions on an investment analysis report that clearly is lacking in reasonable analytical foundation and basis, provided that this restriction shall not apply where a reasonable explanation can be given.9.Any other acts that would adversely affect the operation of the enterprise or the rights or interests of customers.
中文原文 證券投資信託及顧問法第59條
經營全權委託投資業務不得有下列行為：
一、利用職務上所獲知之資訊，為自己或客戶以外之人從事有價證券買賣之交易。
二、運用委託投資資產買賣有價證券時，從事足以損害客戶權益之交易。
三、與客戶為投資有價證券收益共享或損失分擔之約定。
但主管機關對績效報酬另有規定者，不在此限。
四、運用客戶之委託投資資產，與自己資金或其他客戶之委託投資資產，為相對委託之交易。
但經由證券集中交易市場或證券商營業處所委託買賣成交，且非故意發生相對委託之結果者，不在此限。
五、利用客戶之帳戶，為自己或他人買賣有價證券。
六、將全權委託投資契約之全部或部分複委任他人履行或轉讓他人。
但主管機關另有規定者，不在此限。
七、運用客戶委託投資資產買賣有價證券時，無正當理由，將已成交之買賣委託，自全權委託帳戶改為自己、他人或其他全權委託帳戶，或自其他帳戶改為全權委託帳戶。
八、未依投資分析報告作成投資決策，或投資分析報告顯然缺乏合理分析基礎與根據者。
但能提供合理解釋者，不在此限。
九、其他影響事業經營或客戶權益者。
一、利用職務上所獲知之資訊，為自己或客戶以外之人從事有價證券買賣之交易。
二、運用委託投資資產買賣有價證券時，從事足以損害客戶權益之交易。
三、與客戶為投資有價證券收益共享或損失分擔之約定。
但主管機關對績效報酬另有規定者，不在此限。
四、運用客戶之委託投資資產，與自己資金或其他客戶之委託投資資產，為相對委託之交易。
但經由證券集中交易市場或證券商營業處所委託買賣成交，且非故意發生相對委託之結果者，不在此限。
五、利用客戶之帳戶，為自己或他人買賣有價證券。
六、將全權委託投資契約之全部或部分複委任他人履行或轉讓他人。
但主管機關另有規定者，不在此限。
七、運用客戶委託投資資產買賣有價證券時，無正當理由，將已成交之買賣委託，自全權委託帳戶改為自己、他人或其他全權委託帳戶，或自其他帳戶改為全權委託帳戶。
八、未依投資分析報告作成投資決策，或投資分析報告顯然缺乏合理分析基礎與根據者。
但能提供合理解釋者，不在此限。
九、其他影響事業經營或客戶權益者。