Regulations Governing Securities Investment Trust Funds Article 60
A custodian institution shall operate in accordance with the Securities Investment Trust and Consulting Act, orders issued pursuant to that Act, and the stipulations of the securities investment trust agreement, and shall keep custody of fund assets with the care of a good custodian and exercise its fiduciary duty under the principles of good faith and credit.Neither a director, supervisor, manager, associated person, nor any other employee of a fund's custodian institution may use information gained through the execution of their duties to carry out securities trading activities, nor may they disclose such information to any third party.
中文原文 證券投資信託基金管理辦法（931030訂定）第60條
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，以善良管理人之注意義務及忠實義務，本誠實信用原則，保管基金資產。
基金保管機構之董事、監察人、經理人、業務人員及其他受僱人員，不得以職務上所知悉之消息從事有價證券買賣之交易活動或洩漏予他人。
基金保管機構之董事、監察人、經理人、業務人員及其他受僱人員，不得以職務上所知悉之消息從事有價證券買賣之交易活動或洩漏予他人。