Regulations Governing the Conduct of Discretionary Investment Business by Securities Investment Trust Enterprises and Securities Investment Consulting Enterprises Article 36
When a trust enterprise concurrently conducts discretionary investment business, its directors, supervisors, managerial officers, associated persons, and employees shall abide by applicable laws and regulations, and may not commit any of the following acts:1. Using information they gain regarding trust assets in the course of professional duties to carry out trades of securities or securities-related products for the enterprise's own account or for any party other than the customer or the beneficial owner associated with the trust assets.2. Undertaking a trade damaging to the rights and interests of the customer or beneficial owner when using the trust assets in transactions in securities or securities-related products.3. Signing any agreement with the customer or beneficial owner to share proceeds or losses resulting from investment in securities or securities-related products, provided that this restriction does not apply where the FSC has otherwise made provision for performance compensation.4. Purchasing or selling securities for the benefit of themselves or any other person when using the trust assets to trade securities or securities-related products.5. Using trust assets to perform cross trading with one's own assets or other assets of which the enterprise is trustee, provided that this restriction does not apply to a trade made on a centralized securities exchange market or at a securities firm's place of business when the resulting cross trade was not deliberately produced.6. Using a customer's trust assets to trade securities or securities-related products and, without legitimate reason, changing an executed order on the customer's trust account into an order on the enterprise's own account, the account of another party, or another trust account, or changing an order on another account into an order on the customer's trust account.7. Using the trust account to trade securities or securities-related products on the enterprise's own account or the account of another party.8. Making an investment decision not based on an investment analysis report, or based on an investment analysis report lacking a reasonable analytical basis or source data, provided that this restriction does not apply when a reasonable basis for the decision can be furnished.9. Any other act prejudicial to the operation of the enterprise or the rights and interests of the customer.
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36條
信託業兼營全權委託投資業務時，信託業及其董事、監察人、經理人、業務人員及受僱人除應遵守相關法令規定外，並不得有下列行為：
一、利用職務上所獲知與信託財產有關之資訊，為自己或該信託財產客戶及受益人以外之人從事有價證券及其相關商品買賣之交易。
二、以信託財產投資於有價證券及其相關商品時，從事足以損害客戶或受益人權益之交易。
三、與客戶或受益人為投資有價證券及其相關商品收益共享或損失分擔之約定。
但本會對績效報酬另有規定者，不在此限。
四、運用信託財產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。
五、運用信託財產與本身之財產或受託之其他財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。
六、運用客戶信託財產買賣有價證券及相關商品時，無正當理由而將已成交之買賣委託，自信託帳戶改為自己、他人或其他信託帳戶，或自其他帳戶改為信託帳戶。
七、利用信託帳戶為自己或他人買賣有價證券及其相關商品。
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、利用職務上所獲知與信託財產有關之資訊，為自己或該信託財產客戶及受益人以外之人從事有價證券及其相關商品買賣之交易。
二、以信託財產投資於有價證券及其相關商品時，從事足以損害客戶或受益人權益之交易。
三、與客戶或受益人為投資有價證券及其相關商品收益共享或損失分擔之約定。
但本會對績效報酬另有規定者，不在此限。
四、運用信託財產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。
五、運用信託財產與本身之財產或受託之其他財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。
六、運用客戶信託財產買賣有價證券及相關商品時，無正當理由而將已成交之買賣委託，自信託帳戶改為自己、他人或其他信託帳戶，或自其他帳戶改為信託帳戶。
七、利用信託帳戶為自己或他人買賣有價證券及其相關商品。
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。