Securities Investment Trust and Consulting Act Article 8
The following are prohibited in the operation of securities investment trust business, securities investment consulting business, discretionary investment business, fund custody business, discretionary investment custody business, and other business under this Act:1.Misrepresentation.2.Fraud.3.Any other act sufficient to mislead other persons.A financial report or any other related business document reported or publicly announced by a securities investment trust enterprise, securities investment consulting enterprise, fund custodian, or discretionary investment custodian may not contain any misrepresentation or concealment.Anyone who violates a provision of the preceding two paragraphs shall be liable for injury consequently sustained by a beneficiary or contractual counterparty of the securities investment trust fund.
中文原文 證券投資信託及顧問法第8條
經營證券投資信託業務、證券投資顧問業務、全權委託投資業務、基金保管業務、全權委託保管業務或其他本法所定業務者，不得有下列情事：
一、虛偽行為。
二、詐欺行為。
三、其他足致他人誤信之行為。
證券投資信託事業、證券投資顧問事業、基金保管機構及全權委託保管機構申報或公告之財務報告及其他相關業務文件，其內容不得有虛偽或隱匿之情事。
違反前二項規定者，就證券投資信託基金受益人或契約之相對人因而所受之損害，應負賠償之責。
一、虛偽行為。
二、詐欺行為。
三、其他足致他人誤信之行為。
證券投資信託事業、證券投資顧問事業、基金保管機構及全權委託保管機構申報或公告之財務報告及其他相關業務文件，其內容不得有虛偽或隱匿之情事。
違反前二項規定者，就證券投資信託基金受益人或契約之相對人因而所受之損害，應負賠償之責。