Regulations Governing Responsible Persons and Associated Persons of Securities Investment Trust Enterprises Article 8
An internal auditor and risk management personnel of a SITE may not engage in any business outside of the scope of his/her registered work activities. Notwithstanding the foregoing, in the case of an other-industry enterprise that concurrently operates securities investment trust business, the other-industry enterprise’s registered internal auditors and risk management personnel may concurrently perform duties of the same nature for the securities investment trust business.The legal compliance function of the SITE may not be concurrently performed by any person carrying on any of the business activities under Article 2, paragraph 2, subparagraphs 1 to 6, subparagraph 8, or subparagraph 10.SITE personnel may not concurrently serve as associated persons engaged in research and analysis or investment or trading decision-making while serving as associated persons engaged in trading execution, and vice-versa.SITE personnel may not concurrently serve as associated persons engaged in investment or trading decision-making with respect to the offering of a securities investment trust fund while serving as personnel engaged in investment or trading decision-making with respect to the private offering of a securities investment trust fund or futures trust fund, or to discretionary investment or discretionary futures trading business, and vice versa. However, if the requirements of paragraph 6 are met, such personnel may concurrently serve as associated persons engaged in investment or trading decision-making with respect to discretionary investment business and vice versa.If the SITE currently operates securities investment consulting business, none of its associated persons may concurrently engage in investment or trading decision-making for its securities investment trust fund while serving as a securities investment analyst for the concurrently operated securities investment consulting business, and vice versa. However, if the circumstance of paragraph 6 are met, an associated person engaged in investment or trading decision-making with respect to the offering of a securities investment trust fund may concurrently serve as a securities investment analyst for the concurrently operated securities investment consulting business, and vice versa.When a SITE meets the following requirements, the associated persons engaged in investment or trading decision-making with respect to the offering of a securities investment trust fund may concurrently serve as personnel engaged in investment or trading decision-making with respect to discretionary investment or as securities investment analysts for the concurrently operated securities investment consulting business, and vice versa.1. The customers of the discretionary investment business or securities investment consulting business are qualified institutional investors as specified in Article 4, paragraph 2 of the Financial Consumer Protection Act.2. The scope of investments or trading for the discretionary investment account, and the scope of analysis, opinions, or recommendations for securities investment by the concurrently operated securities investment consulting business shall be limited to the major investment targets and region of the fund that it manages, and the investment strategy shall uniformly be active management strategy or passive management strategy.3. The internal control system of the enterprise has already adopted operational principles for effective prevention of conflict of interests in order to ensure fair treatment of all clients.
中文原文 證券投資信託事業負責人與業務人員管理規則第8條
證券投資信託事業之內部稽核及風險管理人員，不得辦理登錄範圍以外之業務。
但他業兼營證券投資信託業務之內部稽核及風險管理人員，得由他業登錄之內部稽核及風險管理人員兼任相同性質之職務。
證券投資信託事業之法令遵循人員不得由從事第二條第二項第一款至第六款、第八款及第十款業務之人員兼任。
證券投資信託事業辦理研究分析、投資或交易決策不得與買賣執行之業務人員相互兼任。
證券投資信託事業辦理募集證券投資信託基金之投資或交易決策業務人員，不得與私募證券投資信託基金、期貨信託基金、全權委託投資業務及全權委託期貨交易業務之投資或交易決策人員相互兼任。
但符合第六項規定者，得與全權委託投資業務之投資或交易決策人員相互兼任。
證券投資信託事業兼營證券投資顧問業務，證券投資信託基金之投資或交易決策業務人員，不得與兼營證券投資顧問業務從事證券投資分析之人員相互兼任。
但符合第六項規定者，辦理募集證券投資信託基金之投資或交易決策業務人員，得與兼營證券投資顧問業務從事證券投資分析之人員相互兼任。
證券投資信託事業符合下列條件者，辦理募集證券投資信託基金之投資或交易決策業務人員，得與全權委託投資業務之投資或交易決策人員或兼營證券投資顧問業務從事證券投資分析之人員相互兼任：
一、全權委託投資業務或證券投資顧問業務之客戶為金融消費者保護法第四條第二項所定之專業投資機構。
二、全權委託投資帳戶之投資或交易範圍及兼營證券投資顧問業務提供證券投資分析意見或推介建議之範圍，應以所經理基金之主要投資標的及地區為限，且其投資策略應同屬主動式操作管理策略或被動式操作管理策略。
三、該事業之內部控制制度已訂定有效防範利益衝突之作業原則，以確保公平對待所有客戶。
但他業兼營證券投資信託業務之內部稽核及風險管理人員，得由他業登錄之內部稽核及風險管理人員兼任相同性質之職務。
證券投資信託事業之法令遵循人員不得由從事第二條第二項第一款至第六款、第八款及第十款業務之人員兼任。
證券投資信託事業辦理研究分析、投資或交易決策不得與買賣執行之業務人員相互兼任。
證券投資信託事業辦理募集證券投資信託基金之投資或交易決策業務人員，不得與私募證券投資信託基金、期貨信託基金、全權委託投資業務及全權委託期貨交易業務之投資或交易決策人員相互兼任。
但符合第六項規定者，得與全權委託投資業務之投資或交易決策人員相互兼任。
證券投資信託事業兼營證券投資顧問業務，證券投資信託基金之投資或交易決策業務人員，不得與兼營證券投資顧問業務從事證券投資分析之人員相互兼任。
但符合第六項規定者，辦理募集證券投資信託基金之投資或交易決策業務人員，得與兼營證券投資顧問業務從事證券投資分析之人員相互兼任。
證券投資信託事業符合下列條件者，辦理募集證券投資信託基金之投資或交易決策業務人員，得與全權委託投資業務之投資或交易決策人員或兼營證券投資顧問業務從事證券投資分析之人員相互兼任：
一、全權委託投資業務或證券投資顧問業務之客戶為金融消費者保護法第四條第二項所定之專業投資機構。
二、全權委託投資帳戶之投資或交易範圍及兼營證券投資顧問業務提供證券投資分析意見或推介建議之範圍，應以所經理基金之主要投資標的及地區為限，且其投資策略應同屬主動式操作管理策略或被動式操作管理策略。
三、該事業之內部控制制度已訂定有效防範利益衝突之作業原則，以確保公平對待所有客戶。