Regulations Governing the Management of Collective Trust Funds Article 29
The trust assets of a collective trust fund shall be registered in a collective trust fund account under the name of the trust enterprise, provided that when the collective trust fund invests in an overseas investment instrument, the name in which the trust assets are held may be governed by the agreement between the trust enterprise and the appointed foreign custodian.A trust enterprise may mandate foreign custodians to lend out overseas securities held by a collective trust fund it manages, to which Article 15 of the Regulations Governing the Scope of Business, Restrictions on Transfer of Beneficiary Rights, Risk Disclosure, Marketing, and Conclusion of Contract by Trust Enterprises on the lending of foreign securities applies.
中文原文 共同信託基金管理辦法第29條
共同信託基金之信託財產，應登記於信託業名義下之共同信託基金專戶。
但共同信託基金運用於境外之投資標的時，得依信託業與境外受託保管機構所訂契約之約定辦理。
信託業管理共同信託基金，得將所持有之境外有價證券委任國外受託保管機構辦理出借，並適用信託業營運範圍受益權轉讓限制風險揭露及行銷訂約管理辦法第十五條外國有價證券之出借規定。
但共同信託基金運用於境外之投資標的時，得依信託業與境外受託保管機構所訂契約之約定辦理。
信託業管理共同信託基金，得將所持有之境外有價證券委任國外受託保管機構辦理出借，並適用信託業營運範圍受益權轉讓限制風險揭露及行銷訂約管理辦法第十五條外國有價證券之出借規定。