Regulations Governing Securities Investment Trust Enterprises Article 19
A SITE shall operate in accordance with the Trust and Consulting Act, orders issued under that Act, and contractual stipulations; it shall act with the care of a good custodian and exercise its fiduciary duty based on principles of good faith and credit.Except where law or regulation provide otherwise, a SITE as referred to in the preceding paragraph may not engage in the following conduct:1. Divulging information gained in the course of business to others or using it to engage in trading activities involving the buying and selling of securities or related products.2. When using securities investment trust funds to trade in securities or related products, engaging in buying or selling for its own benefit or the benefit of others, or using funds consigned for investment in cross-trading.3. Engaging in false or deceptive acts or other conduct that would cause misplaced trust.4. When using securities investment trust funds to trade in securities or related products, failing to credit to the fund assets any processing fees returned or other benefits paid by securities firms, futures firms or other trading counterparts.5. Stipulating or providing specific benefits or considerations or bearing losses in order to promote the sale of beneficial interest certificates.6. Collecting monetary or other benefits in return for the transfer of shareholder proxy forms or the exercise of voting rights associated with shares held by a securities investment trust fund.7. When using securities investment trust funds to trade in securities or related products, attempting to raise or depress the trading price of a particular security on the securities trading market, or engaging in other conduct damaging to the rights and interests of securities investment trust funds investors.8. When using securities investment trust funds to trade in securities or related products, changing an already-completed consigned trade made on a securities investment trust fund account to a trade on one's own account, another's account, or a discretionary trading account, or changing it from a trade made on one's own account, another's account, or a discretionary trading account to one made on a trust fund account.9. Recommending trading of a particular security in a public forum or the media, or making judgments about or forecasts of the future price of a particular security.10. Using non-professional personnel to solicit clients, or paying unreasonable commissions.11. Engaging in business at a non-registered place of business.12. Engaging in other conduct prejudicial to the rights and interests of beneficiaries, clients, or SITE operators.Except where other laws or FSC regulations so provide, a SITE as referred to in paragraph 1 shall maintain the confidentiality of client and beneficiary information, their trading histories, and other related information.A SITE shall adopt and implement rules governing the administration of internal personnel in accordance with SITCA regulations.
中文原文 證券投資信託事業管理規則（931030訂定）第19條
證券投資信託事業應依本法、本法授權訂定之命令及契約之規定，以善良管理人之注意義務及忠實義務，本誠實信用原則執行業務。
前項事業，除法令另有規定外，不得有下列行為：
一、以業務上所知悉之消息洩露予他人或從事有價證券及其相關商品買賣之交易活動。
二、運用證券投資信託基金買賣有價證券及其相關商品時，為自己或他人之利益買入或賣出，或無正當理由，與受託投資資金為相對委託之交易。
三、為虛偽、詐欺或其他足致他人誤信之行為。
四、運用證券投資信託基金買賣有價證券及其相關商品時，未將證券商、期貨商或其他交易對手退還手續費或給付其他利益歸入基金資產。
五、約定或提供特定利益、對價或負擔損失，促銷受益憑證。
六、轉讓出席股東會委託書或藉行使證券投資信託基金持有股票之投票表決權，收受金錢或其他利益。
七、運用證券投資信託基金買賣有價證券及其相關商品時，意圖抬高或壓低證券交易市場某種有價證券之交易價格，或從事其他足以損害證券投資信託基金投資人權益之行為。
八、運用證券投資信託基金買賣有價證券及其相關商品時，將已成交之買賣委託，自基金帳戶改為自己、他人或全權委託帳戶，或自自己、他人或全權委託帳戶改為基金帳戶。
九、於公開場所或傳播媒體，對個別有價證券之買賣進行推介，或對個別有價證券未來之價位作研判預測。
十、利用非專職人員招攬客戶或給付不合理之佣金。
十一、於非登記之營業處所經營業務。
十二、其他影響受益人、客戶之權益或本事業之經營者。
第一項事業對於受益人或客戶個人資料、往來交易資料及其他相關資料，除其他法律或本會另有規定外，應保守秘密。
證券投資信託事業應依同業公會規定訂定內部人員管理規範，並執行之。
前項事業，除法令另有規定外，不得有下列行為：
一、以業務上所知悉之消息洩露予他人或從事有價證券及其相關商品買賣之交易活動。
二、運用證券投資信託基金買賣有價證券及其相關商品時，為自己或他人之利益買入或賣出，或無正當理由，與受託投資資金為相對委託之交易。
三、為虛偽、詐欺或其他足致他人誤信之行為。
四、運用證券投資信託基金買賣有價證券及其相關商品時，未將證券商、期貨商或其他交易對手退還手續費或給付其他利益歸入基金資產。
五、約定或提供特定利益、對價或負擔損失，促銷受益憑證。
六、轉讓出席股東會委託書或藉行使證券投資信託基金持有股票之投票表決權，收受金錢或其他利益。
七、運用證券投資信託基金買賣有價證券及其相關商品時，意圖抬高或壓低證券交易市場某種有價證券之交易價格，或從事其他足以損害證券投資信託基金投資人權益之行為。
八、運用證券投資信託基金買賣有價證券及其相關商品時，將已成交之買賣委託，自基金帳戶改為自己、他人或全權委託帳戶，或自自己、他人或全權委託帳戶改為基金帳戶。
九、於公開場所或傳播媒體，對個別有價證券之買賣進行推介，或對個別有價證券未來之價位作研判預測。
十、利用非專職人員招攬客戶或給付不合理之佣金。
十一、於非登記之營業處所經營業務。
十二、其他影響受益人、客戶之權益或本事業之經營者。
第一項事業對於受益人或客戶個人資料、往來交易資料及其他相關資料，除其他法律或本會另有規定外，應保守秘密。
證券投資信託事業應依同業公會規定訂定內部人員管理規範，並執行之。