Regulations Governing the Conduct of Discretionary Investment Business by Securities Investment Trust Enterprises and Securities Investment Consulting Enterprises Article 23
The types and scope of use of idle discretionary investment assets by a SITE or a SICE providing discretionary investment services shall be as follows:1. Cash.2. Deposits with a financial institution.3. Short term bills purchased from bills houses.4. Repo transactions in short-term bills and bonds.5. Money market collective trust fund beneficial securities issued by a domestic trust enterprise.6. Other uses prescribed by the FSC.The "idle discretionary investment assets" of the preceding paragraph refers to liquid assets other than those discretionary investment assets that are invested in the securities named in Article 6 of the Securities and Exchange Act or used for trading securities-related products.The financial institution of paragraph 1, subparagraph 2 and the trading counterparties of the repo transactions in short-term bills and bonds of subparagraph 4 shall meet the conditions prescribed by the FSC; the short-term bills of paragraph 1, subparagraph 3 shall have a credit rating at or above a prescribed level issued by an FSC-recognized credit rating agency.
中文原文 證券投資信託事業證券投資顧問事業經營全權委託投資業務管理辦法第23條
證券投資信託事業或證券投資顧問事業經營全權委託投資業務，委託投資資產之閒置資金，其得運用及範圍如下：
一、現金。
二、存放於金融機構。
三、向票券商買入短期票券。
四、短期票券及債券之附買回交易。
五、本國信託業發行之貨幣市場共同信託基金受益證券。
六、其他經本會規定者。
前項所稱閒置資金，係指委託投資資產除投資於證券交易法第六條之有價證券及從事證券相關商品交易以外，其他具流動性之資產。
第一項第二款之金融機構及第四款短期票券與債券之附買回交易之交易對象，應符合本會所定條件；第一項第三款之短期票券，應符合本會認可之信用評等機構評等達一定等級以上者。
一、現金。
二、存放於金融機構。
三、向票券商買入短期票券。
四、短期票券及債券之附買回交易。
五、本國信託業發行之貨幣市場共同信託基金受益證券。
六、其他經本會規定者。
前項所稱閒置資金，係指委託投資資產除投資於證券交易法第六條之有價證券及從事證券相關商品交易以外，其他具流動性之資產。
第一項第二款之金融機構及第四款短期票券與債券之附買回交易之交易對象，應符合本會所定條件；第一項第三款之短期票券，應符合本會認可之信用評等機構評等達一定等級以上者。