Regulations Governing the Management of Collective Trust Funds Article 18
Directors and supervisors of a trust enterprise and personnel operating and managing its collective trust fund business shall not engage any of the following:1. Conduct that constitutes violation of Article 23, 25, or 27 of the Act.2. Conduct that constitutes violation of the purpose of the trust, or improper disposal or embezzlement of trust assets. 3. Conduct that constitutes violation of their statutory or agreed-upon obligation of confidentiality by disclosing information obtained in the performance of job duties to others, except in response to inquiries made pursuant to laws and regulations. 4. When investing a collective trust fund in an investment target as set out in these Regulations, simultaneously buying or selling that investment target for their own benefit or that of a third party.5. Engaging in misrepresentative, fraudulent, or other misleading publicity or business promotion activities.6. Agreeing to provide any specified benefit or consideration, or to bear losses, in order to promote a collective trust fund.7. Collecting a kickback, commission rebate, or other benefits from those with whom they have a business relationship, or from a customer.8. Collecting monetary or other benefits in return for the transfer of a shareholder proxy form or the exercise of voting right relating to a collective trust fund.9. When utilizing a collective trust fund to engage in securities transactions, engaging in activities with the intention to raise or lower the trading price of certain securities on the centralized securities exchange market, or engaging in other conduct detrimental to the rights and interests of the beneficiaries.10. Violating their duties by handling affairs with the intent to gain illegal benefit for themselves or a third party, or so as to harm the rights or interests of beneficiaries.11. When investing a collective trust fund in an investment target as set out in these Regulations, switching an already completed transactions from the fund account to their own or a third party's account, or from their own or a third party's account to the fund account.12. Other matters prohibited by laws or regulations or the competent authority.A trust enterprise that discovers any violation of the preceding paragraph shall take appropriate actions and hold those personnel involved accountable, and report the names of any persons who are disciplined, dismissed, or relieved of their duties to the competent authority for recordation, with a copy sent to the Trust AssociationWhere a director or supervisor of a trust enterprise is a juristic person, the two preceding paragraphs shall apply mutatis mutandis to its representative or designated representative performing duties on its behalf.
中文原文 共同信託基金管理辦法第18條
信託業之董事、監察人及辦理共同信託基金業務之經營與管理人員，不得有下列行為：
一、違反本法第二十三條、第二十五條及第二十七條規定之行為。
二、違反信託本旨，不當處分或侵占信託財產。
三、除依法令所為之查詢外，違反法定或約定之保密義務，將職務上所知悉消息洩漏他人之行為。
四、運用共同信託基金於本辦法規定之投資標的時，同時為自己或他人之利益買入或賣出。
五、為虛偽、詐欺或其他足致他人誤信之宣傳或營業促銷活動。
六、約定提供特定利益、對價或負擔損失，促銷共同信託基金。
七、收受與業務有往來關係者或客戶之回扣、退佣或其他利益之行為。
八、轉讓出席股東會委託書或藉行使共同信託基金持有股票投票表決權，收受金錢或其他利益。
九、運用共同信託基金買賣有價證券時，意圖抬高或壓低集中交易市場某種有價證券之交易價格，或從事其他足以損害受益人權益之行為。
十、處理事務，意圖為自己或第三人不法之利益或損害受益人之利益，為違背職務之行為。
十一、運用共同信託基金於本辦法規定之投資標的時，將已成交之買賣，自基金帳戶改為自己或他人帳戶，或自自己或他人帳戶改為基金帳戶。
十二、其他法令及主管機關規定之禁止事項。
信託業發現有違反前項規定者，應為適當之處置及追究責任，並應將處分、解任或解職人員之名單報請主管機關備查及抄送同業公會。
信託業之董事或監察人為法人者，其代表或指定代表行使職務者，準用前二項規定。
一、違反本法第二十三條、第二十五條及第二十七條規定之行為。
二、違反信託本旨，不當處分或侵占信託財產。
三、除依法令所為之查詢外，違反法定或約定之保密義務，將職務上所知悉消息洩漏他人之行為。
四、運用共同信託基金於本辦法規定之投資標的時，同時為自己或他人之利益買入或賣出。
五、為虛偽、詐欺或其他足致他人誤信之宣傳或營業促銷活動。
六、約定提供特定利益、對價或負擔損失，促銷共同信託基金。
七、收受與業務有往來關係者或客戶之回扣、退佣或其他利益之行為。
八、轉讓出席股東會委託書或藉行使共同信託基金持有股票投票表決權，收受金錢或其他利益。
九、運用共同信託基金買賣有價證券時，意圖抬高或壓低集中交易市場某種有價證券之交易價格，或從事其他足以損害受益人權益之行為。
十、處理事務，意圖為自己或第三人不法之利益或損害受益人之利益，為違背職務之行為。
十一、運用共同信託基金於本辦法規定之投資標的時，將已成交之買賣，自基金帳戶改為自己或他人帳戶，或自自己或他人帳戶改為基金帳戶。
十二、其他法令及主管機關規定之禁止事項。
信託業發現有違反前項規定者，應為適當之處置及追究責任，並應將處分、解任或解職人員之名單報請主管機關備查及抄送同業公會。
信託業之董事或監察人為法人者，其代表或指定代表行使職務者，準用前二項規定。