Regulations Governing Securities Investment Trust Funds Article 57
The assets of a fund managed by a SITE shall be independent of the SITE's own assets and those of the fund's custodian institution.No creditor in relation to the self-owned assets of a SITE or a fund's custodian institution may make any claim or exercise any other right against the assets of a fund managed by or in the custody of the SITE or custodian institution.A fund custodian institution shall establish independent accounts for custody of the fund assets of each fund in accordance with the Securities Investment Trust and Consulting Act, orders authorized under that Act, and the provisions of the securities investment trust agreement.
中文原文 證券投資信託基金管理辦法（931030訂定）第57條
證券投資信託事業經理之基金資產，與證券投資信託事業及基金保管機構之自有財產，應分別獨立。
證券投資信託事業及基金保管機構就其自有財產所負之債務，其債權人不得對於基金資產為任何請求或行使其他權利。
基金保管機構應依本法、本法授權訂定之命令及證券投資信託契約之規定，按基金帳戶別，獨立設帳保管基金。
證券投資信託事業及基金保管機構就其自有財產所負之債務，其債權人不得對於基金資產為任何請求或行使其他權利。
基金保管機構應依本法、本法授權訂定之命令及證券投資信託契約之規定，按基金帳戶別，獨立設帳保管基金。