Regulations Governing the Management of Collective Trust Funds Article 2
The term "beneficial securities" as used in these Regulations shall mean securities issued by a trust enterprise for a collective trust fund to represent the beneficiary rights to which holders are entitled in the collective trust fund.The term "beneficiary rights" as used in these Regulations shall mean the rights to the distribution of trust proceeds, compensations for trust assets, or other benefits to which a beneficiary is entitled based on the number of beneficial units recorded on the beneficial securities or other documents representing beneficiary rights.The term "document representing beneficiary rights" as used in these Regulations shall mean a document produced and issued by a trust enterprise that records the number of beneficial units held by a beneficiary.The term "net asset value per beneficial unit" as used in these Regulations shall mean the net asset value of trust assets of a collective trust fund represented by each beneficial unit.
中文原文 共同信託基金管理辦法第2條
本辦法所稱受益證券，指信託業為募集共同信託基金所發行以表彰持有人所得享有共同信託基金受益權之證券。
本辦法所稱受益權，指受益人依受益證券或其他表彰受益權之證明文件所記載受益權單位數，得享有信託收益分配、信託財產受償或其他利益之權利。
本辦法所稱表彰受益權之證明文件，指信託業所製發並記載受益人持有受益權單位數之文書。
本辦法所稱受益權單位淨資產價值，指每一受益權單位所表彰共同信託基金信託財產之淨資產價值。
本辦法所稱受益權，指受益人依受益證券或其他表彰受益權之證明文件所記載受益權單位數，得享有信託收益分配、信託財產受償或其他利益之權利。
本辦法所稱表彰受益權之證明文件，指信託業所製發並記載受益人持有受益權單位數之文書。
本辦法所稱受益權單位淨資產價值，指每一受益權單位所表彰共同信託基金信託財產之淨資產價值。