Regulations Governing the Conduct of Discretionary Investment Business by Securities Investment Trust Enterprises and Securities Investment Consulting Enterprises Article 38
A trust agreement between a trust enterprise and a customer shall set out the items listed in the subparagraphs of Article 19, paragraph 1 of the Trust Enterprise Act, and when the concurrent operation of discretionary investment business is involved, the agreement shall also set out the following matters:1. Designation of the securities broker or futures broker, and any change in that designation.2. The obligation to give notice of any material change and the means of notice.3. Provisions for handling of breach of contract.4. A method for resolution of disputes, and the court of jurisdiction.5. Other matters as prescribed by the FSC.The provisions of subparagraph 1 of the preceding paragraph do not apply when the trust enterprise undertakes management and employment of a collective trust fund.Information relating to the trust agreement or a collective trust fund management and employment account shall be retained on file for a period of not less than five years from the expiration date of the trust.The compensation stipulated in the trust agreement may include performance compensation collected in accordance with FSC regulations.Except where the trust deed provides otherwise, designation of a securities broker or futures broker as referred to in paragraph 1, subparagraph 1 shall be done by the trust enterprise, which in so doing shall give appropriate attention to diversification and avoiding overconcentration. When the trust enterprise and the given securities firm or futures broker are mutually invested or there exists a relationship of control and subordination between them, such fact shall also be divulged in the trust agreement, except in relation to investment in securities through the management and employment of a collective trust fund. Where any circumstance exists as set out in Article 27 of the Trust Enterprise Act, the matter shall be handled according to the stipulations of the trust deed, or prior notice shall be given to and written consent obtained from the beneficial owner.The SITCA shall adopt regulations to govern mediation procedures with regard to the method of dispute resolution referred to in paragraph 1 subparagraph 4, and shall submit those regulations, and any subsequent amendments thereto, to the FSC for approval.
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38條
信託業與客戶所簽訂之信託契約，除應依信託業法第十九條第一項記載各款事項外，涉及兼營全權委託投資業務者，應再載明下列事項：
一、證券經紀商或期貨經紀商之指定與變更。
二、重要事項變更之通知及其方式。
三、違約處理條款。
四、紛爭之解決方式及管轄法院。
五、其他經本會規定應記載事項。
信託業辦理信託資金集合管理運用業務，前項第一款得不適用之。
信託契約或信託資金集合管理運用帳戶之相關資料，於信託期間屆滿後至少保存五年。
依信託契約所定之報酬，得依本會規定收取績效報酬。
第一項第一款證券經紀商或期貨經紀商之指定，除信託行為另有訂定外，由信託業指定之，並應注意適當之分散，避免過度集中，其與該證券商或期貨經紀商有相互投資關係或控制與從屬關係者，除辦理信託資金集合管理運用業務投資有價證券外，並應於信託契約中揭露，如有信託業法第二十七條情事時，應依信託契約之約定或事先告知受益人並取得其書面同意。
第一項第四款紛爭之解決方式，應由同業公會擬訂紛爭調解處理辦法，並報經本會核定；修正時亦同。
一、證券經紀商或期貨經紀商之指定與變更。
二、重要事項變更之通知及其方式。
三、違約處理條款。
四、紛爭之解決方式及管轄法院。
五、其他經本會規定應記載事項。
信託業辦理信託資金集合管理運用業務，前項第一款得不適用之。
信託契約或信託資金集合管理運用帳戶之相關資料，於信託期間屆滿後至少保存五年。
依信託契約所定之報酬，得依本會規定收取績效報酬。
第一項第一款證券經紀商或期貨經紀商之指定，除信託行為另有訂定外，由信託業指定之，並應注意適當之分散，避免過度集中，其與該證券商或期貨經紀商有相互投資關係或控制與從屬關係者，除辦理信託資金集合管理運用業務投資有價證券外，並應於信託契約中揭露，如有信託業法第二十七條情事時，應依信託契約之約定或事先告知受益人並取得其書面同意。
第一項第四款紛爭之解決方式，應由同業公會擬訂紛爭調解處理辦法，並報經本會核定；修正時亦同。